New Personal Articles also Allowed in Transfer
of Residence, Limitation to used Articles Dropped in New Baggage Rules
[Customs
Notification No. 43 (Non Tariff) dated 31st
March 2016]
In exercise of the powers
conferred by section 79 of the Customs Act, 1962 (52 of 1962), the Central
Government hereby makes the following rules further to amend the Baggage Rules,
2016, namely:-
1. (1) These rules may be called the Baggage
(Amendment) Rules, 2016.
(2) They shall come into
force on the 1st of April, 2016.
2. In the Baggage Rules, 2016 (hereinafter referred to as the said
rules), for rule 3., the following shall be
substituted, namely:-
"3. Passenger
arriving from countries other than Nepal, Bhutan or Myanmar.-An Indian
resident or a foreigner residing in India or a tourist of Indian origin, not
being an infant arriving from any country other than Nepal, Bhutan or Myanmar,
shall be allowed clearance free of duty articles in his bona fide baggage,
that is to say, -
(a) used
personal effects and travel souvenirs; and
(b) articles
other than those mentioned in Annexure-I, upto the
value of fifty thousand rupees if these are carried on the person or in
the accompanied baggage of the passenger:
Provided that a tourist of
Indian origin, not being an infant, shall be allowed clearance free of duty
articles in his bona fide baggage, that is to say,
(a) used
personal effects and travel souvenirs; and
(b) articles
other than those mentioned in Annexure- I, upto the
value of fifteen thousand rupees if these are carried on the person or in
the accompanied baggage of the passenger:
Provided further that where
the passenger is an infant, only used personal effects shall be allowed duty
free.
Explanation.- The free allowance of a passenger under this rule shall not be allowed
to pool with the free allowance of any other passenger.
3. In the said rules, for rule 4., the
following shall be substituted, namely:-
4. Passenger arriving from
Nepal, Bhutan or Myanmar.-An
Indian resident or a foreigner residing in India or a tourist, not being an
infant arriving from Nepal, Bhutan or Myanmar, shall be allowed clearance free
of duty articles in his bona fide baggage, that is to say,
(a) used personal effects and travel souvenirs;
and
(b) articles other than those mentioned in
Annexure -I up to the value of fifteen thousand rupees if these are carried on
the person or in the accompanied baggage of the passenger:
Provided that where the
passenger is an infant, only used personal effects shall be allowed duty free:
Provided further that where
the passenger is arriving by land, only used personal effects shall be allowed
duty free.
Explanation.- The free allowance of a passenger under this rule shall not be allowed
to pool with the free allowance of any other passenger."
4. In the said rules, in rule 6, for the appendix, the following shall
be substituted, namely:-
|
Appendix |
|||
|
Duration of stay abroad |
Articles allowed free of duty |
Conditions |
Relaxation |
|
(1) |
(2) |
(3) |
(4) |
|
From three months upto
six months |
Personal and household articles, other than those
mentioned in Annexure I or Annexure II but including articles mentioned in
Annexure III upto an aggregate value of sixty
thousand rupees. |
|
|
|
From six months upto |
Personal and household articles, other than
those mentioned in Annexure I or Annexure II but including articles mentioned
in Annexure III, upto an aggregate value of one
lakh rupees. |
|
|
|
Minimum stay of one year during the
preceding twoyears. |
Personal and household articles, other than those
mentioned in Annexure I or Annexure II but including articles mentioned in
Annexure III upto an aggregate value of two lakh
rupees. |
The Indian passenger should not have availed this
concession in the preceding three years. |
|
|
Minimum stay of two years or more. |
Personal and house household articles, other than
those listed at Annexure I or Annexure II but including articles mentioned in
Annexure III upto an aggregate value of five lakh
rupees. |
(i) Minimum stay of two
years abroad, immediately preceding the date of his arrival on transfer of
residence; (ii) Total stay in India on short visit during
the two preceding years should not exceed six months; and (iii) Passenger has not availed this concession
in the preceding three years. |
(a) For condition (i), shortfall
of upto two months in stay abroad can be condoned
by Deputy Commissioner of Customs or Assistant Commissioner of Customs if the
early return is on account of :- (i) terminal leave or
vacation being availed of by the passenger; or (ii) any other special
circumstances for reasons to be recorded in writing. (b) For condition (ii), the Principal
Commissioner of Customs or Commissioner of Customs may condone short visits
in excess of six months in special circumstances for reasons to be recorded
in writing. No relaxation. |
5. In the said rules, in rule 7, for the figure 2000 the figure 2015
shall be substituted.
6. In the said rules, in ANNEXURE II, for the entry at serial number
4, the following shall be substituted, namely:-
4. Domestic refrigerators of
capacity above 300 litres or its equivalent.
[F. No. 520/9/2016- Cus-VI]