Baggage Rules under

Learning outcomes
• Students will get to know legal
• Provisions regarding application
and exemption of duty of bonafide
baggage Students will get to
know legal provisions regarding
• temporary detention of baggage
 Meaning of baggage
• Passenger's personal belongings
carried on board an aircraft, boat
(ship), or bus, whether checked or
unchecked. It refers to all dutiable
goods imported by a passengers
or a member of a crew in his
baggage.
 Red and green channels
• If a person does not have any dutiable
goods , he can go through Green Channel
without undergoing any check.
• If a person is carrying a dutiable goods ,
he should pass through Green Channel
and should submit the declaration and his
baggage can be inspected by the customs
authorities.
Applicability of duty on baggage
Baggage

Applicable Non-Applicable
goods goods

All dutiable
goods Motor Alcoholic
Vehicles drinks
Imported
through courier
•Statutory Provisions
•Section 77-81
Customs Act
 Sec. 77
• Declaration By owner (77): The owner of
any baggage shall, for the purpose of
clearing it, make a declaration of its
contents to the proper officer. The form is
known as Baggage Declaration Form.
 Section 78
• Determination of rate of duty and tariff
valuation in respect of baggage.—
• The rate of duty and tariff valuation, if any,
applicable to baggage shall be the rate
and valuation in force on the date on
which a declaration is made in respect of
such baggage under section 77.
• Rate of duty on baggage 35% ad valorem
• Plus Edu. Cess 2%
• Sec. & HC 1%
• Rate of 35% is not applicable in case of
• Fire Arms
• Cartridges of fire arms exceeding 50
• Cigarettes , cigar or tobacco in excess of
prescribed quantity .
 News
According to the recently notified
Baggage (Amendment) Rules, 2014,
passengers arriving from abroad to
any Indian airport will now be entitled
to bring into the country 100
cigarettes, 50 cigars or 125 grams of
tobacco without payment of customs
duty.
 Section 79
• 79. Bona fide baggage exempted from
duty.—
• (1) The proper officer may pass free of
duty—
• (a) any article in the baggage of a
passenger or a member of the crew in
respect of which the said officer is
satisfied that it has been in his use for
such minimum period as may be
specified in the rules;
 Exemption from duty
• (b) any article in the baggage of a
passenger in respect of which the said
officer is satisfied that
• it is for the use of the passenger or his
family or
• is a bona fide gift or souvenir;
• provided that the value of each such
article and the total value of all such
articles does not exceed the prescribed
limits.
• (2) The Central Government may make
rules for
• (a) the minimum period for which any
article has been used by a passenger or a
member of the crew for the purpose of
clause (a) of sub-section (1);
• (b) the maximum value of any individual
article and the maximum total value of all
the articles which may be passed free of
duty under clause (b) of sub-section (1);
• (c) the conditions (to be fulfilled before or
after clearance) subject to which any
baggage may be passed free of duty.
• (3) Different rules may be made under
sub-section (2) for different classes of
persons.
 Section 80
• Temporary detention of baggage.—
• Where the baggage of a passenger
contains any article which is dutiable
or the import of which is prohibited **,
the proper officer may, at the request
of the passenger, detain such article
for the purpose of being returned to
him on his leaving India.***
 Section 81
• Regulations in respect of baggage.—The
Board may make regulations,—
(a) providing for the manner of declaring
the contents of any baggage;
• (b) providing for the custody, examination,
assessment to duty and clearance of
baggage;
• (c) providing for the transit or transhipment
of baggage from one customs station to
another or to a place outside India.
 Post GST scenario
• Basic Customs Duty is leviable @ 35 plus
education Cess on the value of baggage
over and above duty free allowances .

• IGST is exempted fully on passenger

baggage.
• Baggage Rules 2016
 Introduction
• In exercise of the powers conferred by
section 79 of the Customs Act, the Govt.
had passed The Baggage Rules, 1998,
substituted with Baggage Rules 2016.
• Following are the major provisions of
Baggage Rules 2016:
•General Duty
Baggage Rules
• Rule 3 & 4
 Rule 3
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
 Exemption from duty
(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 in
person or in the accompanied baggage of
the passenger:
• Provided that a tourist of foreign 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
• Provided further that where the passenger
is an infant, only used personal effects
shall be allowed duty free.
 Rule 4
• 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:
 Rule 5
• Jewellery Allowance - A passenger
residing abroad for more than one year, on
return to India, shall be allowed clearance
free of duty in his bona fide baggage of
jewellery upto a weight, of twenty grams
with a value cap of fifty thousand rupees if
brought by a gentleman passenger, or
forty grams with a value cap of one lakh
rupees if brought by a lady passenger.
 Rule 6
• Transfer of residence.- (1) A person, who
is engaged in a profession abroad, or is
transferring his residence to India, shall,
on return, be allowed clearance free of
duty in addition to what he is allowed
under rule 3 or, rule 4, articles in his
bonafide baggage to the extent mentioned
in column 2 subject to the conditions, if an.
Duration of Articles allowed Condition Relaxati
stay abroad free of duty s on
From three Personal and Indian No.
months upto household articles,
six months other than those passenger
mentioned in
Annexure I or
Annexure II but
including articles
mentioned in
Annexure III upto an
aggregate value of
sixty thousand
rupees.
Duration of Articles allowed Condition Relaxati
stay abroad free of duty s on
From six Personal and Indian No.
months upto household articles, passenger
one year 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.
Duration of Articles allowed Condition Relaxati
stay abroad free of duty s on
Minimum Personal and The Indian No.
stay of one household articles, passenger
year during other than those should not
the preceding mentioned in have
two years. Annexure I or availed
Annexure II but this
including articles concessio
mentioned in n in the
Annexure III upto an preceding
aggregate value of three
two lakh rupees. years.
Duration of Articles allowed Condition Relaxati
stay abroad free of duty s on
Minimum Personal and house (i)
stay of two household articles, Minimum
years or other than those stay of two
more. listed at Annexure I years
or Annexure II but abroad,
including articles immediate
mentioned in ly
Annexure III upto an preceding
aggregate value of the date of
five lakh rupees. his arrival
on transfer
of
residence;
.
Duration of Articles allowed Condition Relaxati
stay abroad free of duty s on
Minimum Personal and house ((ii) Total
stay of two household articles, stay in
years or other than those India on
more. listed at Annexure I short visit
or Annexure II but during the
including articles two
mentioned in preceding
Annexure III upto an years
aggregate value of should not
five lakh rupees. exceed six
months;
and.
Duration of Articles allowed Condition Relaxati
stay abroad free of duty s on
Minimum Personal and house (iii)
stay of two household articles, Passenger
years or other than those has not
more. listed at Annexure I availed
or Annexure II but this
including articles concessio
mentioned in n in the
Annexure III upto an preceding
aggregate value of three
five lakh rupees. years.