On return from a foreign trip, travellers must surrender unspent foreign exchange held in the form of currency notes and travellers cheques within 180 days of return. However, they are free to retain foreign exchange up to USD 2,000, in the form of foreign currency notes or Travelers Cheques (TCs) for future use or credit to their Resident Foreign Currency (Domestic) [RFC (Domestic)] Accounts. Nevertheless, the residents can hold foreign coins without any limit.
Import of Indian Currency is prohibited. However, in the case of passengers normally resident in India who are returning from a visit abroad, import of Indian Currency up to Rs.Rs. 25,000/- is allowed. A resident of India, who has gone out of India on a temporary visit may bring into India at the time of his return from a foreign country (other than Nepal and Bhutan), up to Indian Rs.25000. A person may bring into India from Nepal or Bhutan, currency notes issued by Reserve Bank of India, in denomination not exceeding Rs.100. Any person resident outside India, not being a citizen of Pakistan and Bangladesh and also not a traveller coming from and going to Pakistan and Bangladesh, and visiting India may bring Indian currency notes up to an amount not exceeding Indian Rs.25000 while entering only through an airport.
A person coming into India from abroad can bring with him foreign exchange without any limit. However, if the aggregate value of the foreign exchange in the form of currency notes, bank notes or travellers cheques brought in exceeds USD 10,000 or it’s equivalent and/or the value of foreign currency alone exceeds USD 5,000 or its equivalent, it should be declared to the Customs Authorities at the Airport in the Currency Declaration Form (CDF), on arrival in India.
An Indian passenger who has been residing abroad for over one year is allowed to bring jewellery, free of duty in his bonafide baggage up to 20 grams with a value cap of Rs. 50,000/- (in case of a gentleman passenger) or up to 40 grams with a value cap of Rs. 1,00,000/- (in the case of a lady passenger).
A person coming into India from abroad can bring with him;
a) Alcoholic liquors or Wines up to 2 liters
b) 100 Cigarettes 25 Cigars or 125 grams of Tobacco.
The rate of duty applicable on these products over and above the above-mentioned free allowance is as follows;
*Basic Customs Duty (BCD) is the most common type of customs duty prevailing in India. It is levied on all the imported goods as a percentage of the assessable value. The assessable value is calculated by adding up the cost of goods, freight for transporting the goods, and insurance charges.
In the case of the value of any one item exceeding the duty-free allowance, the duty shall be calculated only on the value more than the free allowance.
Any passenger of Indian Origin or a passenger holding a valid passport, issued under the Passport Act, 1967, who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days.
Green Channel and Red Channel:
Passengers entering India are required to pass through a Customs check. They need to declare the contents of their baggage in the prescribed Indian Customs Declaration Form.
The passenger who enters the Indian airports has the option of seeking clearance through the Green Channel or the Red Channel subject to the nature of the goods being carried.
(i) Passengers can opt for Green Channel if they don’t have any dutiable goods.
(ii) Red Channel for passengers having dutiable goods.
The Green Channel passengers must deposit the Customs portion of the disembarkation card to the Customs official at the exit gate before leaving the terminal.
Declaration of foreign exchange/currency has to be made before the customs officers in the following cases:
(i) where the value of foreign currency notes exceeds US $ 5000 or equivalent;
(ii) where the aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent
If a passenger walks through the Green Channel with dutiable/prohibited goods, he/she will be liable to prosecution/ penalty and confiscation of goods.
Further, the trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable by imprisonment.
*A Resident means a person holding a valid passport issued under the Passports Act, 1967, and normally residing in India.
Duty–Free Entitlements for passengers coming from countries other than
(a) Nepal, Bhutan, Myanmar, or China.
(b) Pakistan by Land Route
Bonafide Baggage | For Passengers of age 10 years and above | For Passengers of age below 10 years |
Used personal effects (excluding jewellery) required for satisfying daily necessities of life | Free* | Free* |
For Passengers aged 10 years and above | Valued up to Rs.45000 Valued up to Rs.17500 | Valued up to Rs.17500 Valued up to Rs.3000 |
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