Baggage includes unaccompanied baggage but does not include motor vehicles [section 2(3)]
• Indians going out can take out any amount of foreign currency as long as it is obtained from authorised
foreign exchange dealer. He can take out and bring in Indian currency only upto Rs. 1,000.
• Baggage includes all dutiable articles imported by passenger or crew but does not include motor vehicles,
alcoholic drinks (beyond limits) and goods imported through courier.
• Incoming passenger with no dutiable goods can pass through green channel.
• General rate of duty on import of baggage is 36.05% (35% basic customs duty plus 2% education cess plus
1% SAH education cess). One laptop computer is exempt.
• Bona fide luggage including used personal effects are exempt from customs duty. In addition to bona fide
luggage and one laptop computer, Indian resident or foreigner residing in India over 12 years of age is
allowed general free allowance (GFA) of Rs. 25,000, after stay abroad for more than three days. GFA is
lower when passenger comes from some countries like Nepal, Bhutan, Myanmar or China.
• Besides GFA, one laptop can be imported free of customs duty.
• GFA cannot be clubbed with other person.
• If a person comes after 6 months of stay, he can bring gold upto 10 Kg on payment of customs duty @ Rs. 250 per 10 gms (plus education cess) and silver upto 100 Kg on payment of customs duty @ Rs. 500 per
Kg (plus education cess)
• Commercial samples can be brought in or taken out within prescribed limits.
• Additional concession is available if a person transfers his residence after stay abroad for two years. He
is eligible for concessional rate of 15% duty (plus 2% education cess) of goods upto Rs. 5 lakhs. In case of
some goods, duty is Nil. He is also entitled to GFA.
• In case of mini TR (i.e. person returning after 365 days), used personal effects and household articles
upto Rs. 75,000 can be brought duty free, in addition to GFA. However, items specified in Annex I, II and III
as specified in Baggage Rules are not allowed duty free.                                                                                                       • Foreign tourists can bring personal effects and travel souvenirs free of duty. Articles upto Rs. 8,000 can be
brought as gifts duty free.
• If value of foreign currency notes exceeds US $ 5,000 or aggregate value of foreign exchange (in the
form of currency note, bank notes, traveller cheques etc.) exceeds US $ 10,000, the passenger has to
make declaration in Currency Declaration Form (CDF).
• Unaccompanied baggage can be brought. GFA is not allowed on unaccompanied baggage.

Import and export through Courier –
Imports and export through couriers are treated as imports or exports as any other mode. It is not treated as
‘baggage’. There is no restriction on value of goods that can be brought through courier. The duty payable is
normal duty as applicable to all other goods normally imported by ship or air transport. Duty concessions, if
any, are also permissible. Courier Imports and exports (Clearance) Regulations, 1998 specify the procedures,
which are summarised in Chapter 17 of CBE&C’s Customs Manual, 2001.

Import through post
• Label/declaration on postal article is treated as ‘Entry’. Separate Bill of Entry is not required.
• Postal articles are sent to Foreign parcel Department of Post Office. The list is handed over to Principal
Appraiser of Customs.
• He will inspect mail. Packets suspected of dutiable articles will be opened and examined by him . He will
assess the goods and then seal the parcel.
• Goods will be handed by postmaster to addressee only on receipt of customs duty paya ble on the
• Gifts upto Rs. 10,000 are free. Post parcel is exempt if customs duty is upto Rs. 100.