When you are traveling to India, you can import different items but the duty free allowance and duty rate for excess items depend upon your country of citizenship, country of residence, duration of residence abroad, and whether you transferring your residence to India.

1. Generally items imported as baggage are subjected to a uniform rate of duty for ease of assessment.
2. The general rate of duty for items imported in excess of the permissible free allowance is 60%.
3. The rate of duty applicable to items in Annexure II imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years is 30%. The total aggregate value of such goods may be upto Rupees five lakhs.
4. Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports. These rates for some of the items are as follows:-
   1. Cigarettes - 150%
   2. Whisky *
      1. not exceeding US $ 25 per case - 413.24%
      2. exceeding US $ 25 per case - 339.92%
   3. Wines and Beer *
      1. not exceeding US $ 25 per case - 264%
      2. exceeding US $ 25 per case - 212%
5. Gold is charged to a duty of Rs. 250 per 10 gms. for passengers importing gold under the prescribed scheme.
6. Silver is charged to a duty of Rs. 500 per Kg. for passengers importing silver under the prescribed scheme.

* The duty on Alcoholic Beverages is calculated in following manner

1. Suppose the value of item is Rs. 100
2. Basic Customs Duty (BCD say 100%) = Rs.100
3. Value plus BCD = Rs. 200
4. Additional Duty (AD say 75%) on C = Rs.150
5. Value + BCD +AD = Rs.350
6. Special Additional Duty (SAD 4%) = Rs.14
7. Total Duty (BCD+AD+SAD) = Rs. 264

Note: In case the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.

Import of passenger Cars / Jeep / Multi utility vehicles:

The following rates of Duty are applicable for import of motor cars and other motor vehicles principally designed for the transport of less than 10 persons including station wagons and racing cars. Since motor vehicles are excluded from the definition of Baggage, duties are to be collected at the Tariff rate taking into consideration Exemption Notifications if any

Value of these vehicles for the purpose of levy of customs duty is CIF value, where C stands for the cost of the goods, I is the insurance and F is the freight. Cost in the case of new vehicle is the transaction value between the seller and the buyer, however in the case of old and used vehicles cost is arrived at by taking value of the vehicle in year manufacture and after allowing depreciation at following rates.

For the purposes of baggage rules Professional Equipment means:
Such portable equipment, instruments, apparatus and appliances are ordinarily required in the profession in which the returning passenger was engaged. This expression includes items used by carpenters, plumbers, welders, masons and the like; This concession is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items

Professional Equipment permitted to be imported to the following persons to the extent indicated below:

1. Indian Passengers returning after a stay abroad of at least 3 months : Rs. 10000
2. Indian Passengers returning after a stay of at least 6 months : Rs. 20000

Following quantities of tobacco products maybe included for import within the duty free allowances admissible to various categories of incoming passengers :

• 200 Cigarettes or 50 Cigars or 250 gms of Tobacco

Following quantities of Alcoholic drinks may be included for import within the duty free allowances admissible to various categories of incoming passengers :

1. Alcoholic liquors and Wines upto 1 liter each

Who can import gold as baggage?

1. Any passenger of Indian origin (even if a foreign national).
2. Any passenger holding a valid passport issued under the Passport Act, 1967.

Conditions

1. The weight of gold (including ornaments) should not exceed 10 kgs. per passenger.
2. Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the total duration of such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.
3. The duty at the rate of Rs.250 per 10 gms. is paid by the passenger in convertible foreign currency.
4. Ornaments studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.
5. The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India as unaccompanied baggage.
6. The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metals and Minerals Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration in the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the gold from the Customs bonded warehouse and pay the duty before clearance.

Who can import silver as baggage?

1. Any passenger of Indian origin (even if a foreign national).
2. Any passenger holding a valid passport issued under the Passport Act, 1967.

Conditions

1. The weight of silver (including ornaments) should not exceed the quantity of 100 kgs. per passenger.
2. Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the total duration of such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visits.
3. The duty at the rate of Rs.500 per kg. is paid by the passenger in convertible foreign currency.
4. Ornaments studded with stones and pearls will not be allowed to be imported under the scheme.
5. The passenger can either bring the silver himself at the time of arrival or import the same within fifteen days of his arrival in India.
6. The passenger can also obtain the permitted quantity of silver From Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration in the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the silver from the Customs bonded warehouse and pay the duty before clearance.

A passenger who has been residing abroad for over one year is allowed to bring jewelry, free of duty, worth Rs. 10,000/- in the case of a gentleman passenger and Rs.20,000/- in the case of a lady passenger.

Any person can bring into India from a place outside India foreign exchange without any limit. However, declaration of foreign exchange/currency is required to be made in the prescribed Currency Declaration Form in the following cases:-

1. Where the value of foreign currency notes exceeds US$ 5000/- or equivalent
2. Where the aggregate value of foreign exchange (in the form of currency notes, bank notes, traveler checks etc.) exceeds US$ 10,000/- or its equivalent

Import of Indian Currency is prohibited, however, in the case of passengers normally resident in India who are returning from a visit abroad, import of Indian Currency not exceeding Rs. 1000 is allowed

Import of firearms is strictly prohibited. Import of Cartridges in excess of 50 is also prohibited. However, in the case of persons transferring their residence (as per conditions specified in the rules) to India for a minimum period of one year, one firearm of permissible bore can be allowed to be imported subject to the conditions that:

• the same was in possession and use abroad by the passenger for a minimum period of one year and also subject to the condition that such firearm, after clearance, shall not be sold, loaned, transferred or otherwise parted with, for consideration or otherwise, during the lifetime of such person
• the firearms can be allowed in such cases on payment of applicable duty provided the passenger has a valid arms license from the local authorities.

Domestic pets like dogs, cats, birds etc. may be imported. Import of animals and birds is governed by strict health certificate regulations.

Used, bona fide personal and household articles of a deceased person are allowed free of duty subject to the condition that a Certificate from the concerned Indian Embassy / High Commission is produced regarding the ownership of the goods by the deceased person.

1. Provisions of Baggage Rules are also extended to unaccompanied baggage except where they have been specifically excluded.
2. The unaccompanied baggage had been in the possession abroad of the passenger and is dispatched within one month of his arrival in India or within such further period as the Assistant Commissioner of Customs may allow.
3. The unaccompanied baggage may land in India upto two months before of the passenger or within such period, not exceeding one year. The Assistant Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned on any other reasons, which necessitated a change in the travel schedule of the passenger.
4. No free allowance is admissible in respect of unaccompanied Baggage