Customs Clearance in Chennai

Passengers returning from Nepal, Bhutan, Myanmar or China.

An Indian resident or a foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China, other than by land route, shall be allowed clearance free of duty articles in his bonafide baggage to the extent mentioned below:

• Passengers of and above 12 years of age and returning after stay abroad of more than three days.

Articles allowed free of duty:

(i)Used personal effects, excluding jewellery,  required for satisfying daily necessities of life.

(ii) Articles other than Fire arms, Cartridges of fire arms exceeding 50, Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms, Alcoholic liquor and wines in excess of one litre each; Gold or silver, in any form, other than ornaments upto a value of Rs. 3,000 if these are  carried on the person or in the accompanied  baggage of the passenger.

• Passengers upto 12 years of age and returning after stay abroad of more than three days.

Articles allowed free of duty:

(i)Used personal effects, excluding jewellery, required for satisfying daily necessities of life

(ii) Articles other than Fire arms, Cartridges of fire arms exceeding 50, Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms, Alcoholic liquor and wines in excess of one litre each; Gold or silver, in any form, other than ornaments upto a value of Rs. 750 if these are carried on the person or in the  accompanied baggage of the passenger

An Indian passenger who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty, in addition to what he is allowed under (1) or, as the case may be, under (2) above, articles in his bonafide baggage to the extent mentioned below:

• Indian passenger returning after  atleast 3 months

Articles allowed free of duty: 

(i) Used household articles upto an  aggregate value of Rs. 6,000/-

(ii) Professional equipment upto a value  of Rs 10,000/-

Indian passenger returning after at  least 6 months

(i) Used household articles upto an aggregate  value of Rs. 6,000/-

(ii) Professional equipment upto a value  of Rs. 20,000/-

• Indian passenger returning after a stay of minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding  three years.

(i) General Free Allowance as applicable

(ii) Bonafide Household articles which were in passenger's possession or use for atleast six months (except those articles in Annex I or Annex II )upto an aggregate value  of Rs. 30,000/-

Jewellery:

A passenger returning to India shall be allowed clearance free of duty jewellery in his bonafide baggage to the extent mentioned below:

• Indian passenger who has been residing abroad for over one year

(i) Jewellery upto an aggregate value of Rs. 10,000/- by a gentleman passenger, or

(ii) Upto an aggregate value of Rs. 20,000/- by a lady passenger

Tourists:

A tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned below:

• Tourists of Indian origin

Articles allowed free of duty 

(i) Used personal effects and travel souvenirs, if-

a. these goods are for personal use of the tourist, and

b. these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination

(ii) articles as allowed to be cleared under (1) or (2) above

• Tourists of foreign origin other than those of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan

(i) Used personal effects and travel souvenirs, if-

a. these goods are for personal use of the tourist, and

b. these goods, other than those consumed during the stay in India, are re-exported when the tourist leaves India for a foreign destination

(ii) Articles other than those mentioned in Annex.I upto a value of Rs. 4,000 for making gifts

• Tourists of Nepalese origin coming from Nepal or of Bhutanese origin coming from Bhutan

No free allowance

Foodstuffs, etc., imported by foreigners

Foodstuffs and provisons (exclusding fruit products, alcohol and tobacco) imported by a person in India, not being a citizen of India are exempt from the whole of the duty of customs and from the whole of additional duty leviable thereon, provided that -

(i) Aggregate CIF value of such foodstuffs and provisons so imported by any such person in a year shall not exceed Rs.50,000/= and

(ii) The imoprter secures the foreign currency required for importing such foodstuffs and provisons from the funds available to him in the foreign country

Personal and household effects of deceased person

USED bonafide personal and household effects belonging to a deceased person are exempt from the whole of the duty of customs and the whole of additional duty leviable theron when imported into India, provided a certificate from the Indian mission concerned about the ownership of the goods by the deceased is produced at the time of clearance of the goods through customs.

Personal effects of Indian Defence Forces on duty abroad, who are dead, missing etc

The effects of any person who dies or is wounded, or taken prisoner of war while on duty out of India with Indian armed forces, when imported into India for delivery to the next of kin, are exempt from the whole of the duty of customs and from the whole of the additonal duty leviable thereon.