Indian Customs Regulation

Travelers are advised to read the Customs Regulations Delhi before entering the country to avoid complications. Though the regulations are simple and easy to follow and authorities are very helpful but it would be better for tourists to prepare themselves in advance, as ignorance is no excuse for committing mistakes.

There are two channels for custom clearance namely Green Channel and Red Channel. While Green Channel is for those travelers who are not carrying goods, which attract customs duty or have unaccompanied baggage or foreign exchange over US $ 2500, Red Channel is for those travelers who have to declare goods and money.

Arriving passengers carrying goods, aggregate value of which, exceeds the Duty free allowance (see entitlement details below) need to declare the goods, or if you are not sure whether to declare or not, you must report at one of the Red-Counters in the Customs Arrival Hall in the airports in Delhi.

There are separate counters for:

1. Mishandled Baggage - (Counter No.1)

2. Foreign Tourists and NRIs (including those bringing gold and silver) and Transfer of Residence. - Counter No.2)

3. Senior Citizens, Unaccompanied Minors & Single passengers accompanied by children- (Counter No.3)

You are required to declare the following

(i) Any goods in excess of the free allowance,

(ii) Any prohibited or restricted goods,

(iii) Any goods for commercial purpose: for profit, gain or commercial usage.

Baggage goods in excess of free allowance are charged to duty at a uniform rate of 60%. Concessional duty is applicable in certain cases (e.g. Gold/Silver to entitled persons, Transfer of Residence cases). Duty on liquor, cigarettes and certain goods is higher.

In case your baggage is mishandled (lost) on arrival in the airports in Delhi, please ensure that you have obtained the Customs endorsement about the unavailed free allowance. Failure to obtain this endorsement may lead to charging to Customs duties when the goods arrive.

Please collect export certificate from Customs Officer in departure in respect of valuable goods (e.g. laptop computer, jewellery, video camera) being taken out in order to clear them free of duty on arrival. Export Certificate is now reusable for a period of one year.

There are several other Custom regulations in Delhi that one has to abide by. They have been mentioned below for your perusal.

Duty @40% is charged beyond baggage allowance.

Used personal effects, required for satisfying daily necessities of life, excluding jewelry, are allowed to be imported free of duty. These will comprise mainly used wearing apparels, one watch, used toiletries and other such articles, excluding any valuable goods.

Following articles, however, cannot be imported free of duty:

1. Fire Arms

2. Cartridges of firearms exceeding 50.

3. Cigarettes exceeding 200 or Cigars exceeding 50 or Tobacco exceeding 250 gms.

4. Alcoholic liquor and wines in excess of one liter each.

5. Gold or Silver in any form, other than ornaments.

There are additional allowances for Indian professionals returning after three months, six months or one year and on Transfer of Residence. (For details, see other allowances, herein below)

Pooling of allowances by members of a family or a group is not permissible for the clearance of a single item.

2. Allowances for Tourists:

"Tourist" means a person, Indian or foreigner, not normally resident in India who enters India for a stay of not more than six months in course of any twelve months period for legitimate non-immigrant purposes, such as touring, recreation, sports, health, family reasons, study, religious pilgrimage or business.

When traveling by air a tourist is allowed to import duty free goods, clearance free of duty of bonafide articles, to the extent mentioned below: -

a) Of Indian Origin: Same as Resident Indians

b) Of foreign origin other than those of Nepal, Bhutan or Pakistan origin coming from respective countries: Rs. 4000/-

c) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan: NIL

In addition all tourists, except mentioned at (c) above, are also allowed to import free of duty used personal effects and travel souvenirs, if

a) These are meant for personal use, and
b) Goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination, (e.g. Camera, Lap-top/Palmtop Computer, reasonable jewellery and such items).

3. Declaration of Foreign Currency

Tourists should take care to declare foreign currency in the form of currency notes, bank notes or TCs if in excess of US$ 10,000 or equivalent and in the form of currency notes in excess of US$ 5000 or equivalent.

Tourists bringing goods for exhibition should report at the red counter and seek clearance under one of the applicable procedure (ATA Carnet / Duty Drawback etc.)

4. Other Allowances

In addition to allowances listed above, Indian passenger engaged in a profession abroad are allowed free of duty bonafide articles as follows: -

" Professional equipment " means such portable equipment, instruments, apparatus or appliances as are required in profession by a Carpenter, Plumber, a Welder, Mason and the like and shall not include items of common use such as Camera, Cassette Recorder, PC, typewriter and other similar articles.

Any passenger, Indian or foreigner having stayed abroad for atleast two years (condonable in certain cases) and transferring his residence to India is allowed to import the following: -

Jewellery up to Rs. 10,000/- by a gentleman and up to Rs. 20,000/- by a lady, free of duty.

One unit each of specified articles * up to an aggregate of Rs. 5,00,000/- on payment of 30% duty.

Other used personal household articles free of duty.

• Specified Articles - (Whether new or old) are: major electronic articles of high value e.g. TV, VCR/VTR/VCD/ DVD, Home Theatre, Computer, Music System, AC, Cooking Range, Refrigerator, Video Camera.

5. Prohibited & Restricted Goods

Certain goods are prohibited (banned) or restricted (subject to certain conditions) for import and / or export. These are goods of economic, social, health, environment, wild life and security concerns. While it is not possible to list all the goods, more common of these are :

PROHIBITED GOODS

1. Narcotic Drugs and Psychotropic Substances.

2. Pornographic material

3. Counterfeit and pirated goods and good infringing any of the legally enforceable intellectual property rights.

4. Specified wild life products.

RESTRICTED GOODS

1. Firearms and ammunition

2. Live birds and animals including pets

3. Plants and their produce e.g. fruits, seeds in particular cot flowers, fruits and vegetables weighing of 2 kg. and above

4. Commercial goods.

5. Radio transmitters not approved for normal usage.

6. Gold and Silver, other than ornaments. (for import only)

7. Indian and foreign currency in excess of prescribed limits:

i.) Foreign currency in excess of US$ 5000 in the form of currency notes or equivalent and US$ 10000 or equivalent in the form of currency notes, bank notes or traveller's cheques is required to be declared on arrival.

ii.) Foreign currency in excess of amount legally obtained or in the case of tourists in excess of the amount declared on arrival or in excess of the exempted limit of declaration at the time of departure.

Dealing in Narcotic Drugs is a serious offence and may lead to death penalty in certain countries.

Export or Import in prohibited and restricted goods commonly leads to arrest/ imprisonment.

Smuggling

The Indian Customs Act empowers imposition of heavy penalties for those passengers who:

a). Attempt to walk through the Green Channel with prohibited, restricted or dutiable goods.
b). Miss to declare their goods at the Red Channel Counter.
c). Attempt to export prohibited or restricted goods.
d). Abet the commission of any of the above offences.

The Penal Provisions may lead to:
a). Absolute confiscation of goods, or
b). Imposition of heavy fine in respect of the concerned goods if these are released.
c). Imposition of penalty on individual or concerned entities upto five times the value of goods or the duty involved.

d). Arrest and prosecution including invocation of preventive detention in serious cases.

Registering a complaint - (On Customs Matters)
The best way to deal with your complaint on the spot is to meet the Shift Deputy Commissioner of Customs on duty (Telephone: 00-91-11-25652088), or you could also meet his senior i.e. Additional Commissioner of Customs, during normal office hours (10 AM to 6 PM) (Telephone 00-91-11-25652090). If you are not satisfied with the response or your complaint remains unresolved, you may contact the -:

Commissioner of Customs (General),
New Customs House, IGI Airport,
New Delhi-110 037
(Telephone: 00-91-11-25652090) or by Fax: 00-91-11-25652090. You could also access him by e-mail - cusgen.del@gudel.global.net.in