sanju(provision regarding baggage)

7/31/2019 Sanju(Provision Regarding Baggage)

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Presentation by


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Introduction

baggage is whatever passenger takeswith him for his personal use or

convenience, either with reference to his

immediate necessities or for his personalneeds at the end of hisjourney


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Meaning

The term baggage is a comprehensive term which

means baggage of a passenger, accompanied or

unaccompanied, and comprises trunks or bags and the

personal belongings of the passenger contained therein.

Section 2(3) of the customs Act defines baggage as

including unaccompanied baggage but excluding motor

vehicle.


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Section 79 of the Act empower theUnion government to frame rules for

granting exemption to baggage .

Any article in the baggage of a passenger or a

member of the crew in respect of which he is

satisfied that the article has been in use for suchspecified minimum period.

Any article in the baggage of a passenger in

respect of which he is satisfied that the article is

for the use of the passenger or his family or is a

bonafide gift or souvenir.


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The minimum period for which manyarticle has been used by a passenger ora member of the crew for the purpose

The maximum value of any individualarticle and the maximum total value ofall the articles which may be passed freeof duty .

The conditions ( to be fulfilled before orafter clearance) subject to which anybaggage may be passed free of duty.


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Regulation in respect of

baggage

Customs have provided two channels, namely

green channel and red channel at airports. A

passenger going through the green channel is not

expected to carry any dutiable goods or else hecan be penalized for false declaration. A

passenger carrying dutiable goods is required to

pass through the red channel. He must submit a

declaration. When he passes through the redchannel and makes the declaration, the goods

cannot be confiscated even though they may be

found in commercial quantity.


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The general free allowance is not applicable

to the articles.

Fire arms.

Cartridges of firms arms exceeding 50

Cigarettes exceeding 200 or tobacco

exceeding 250gm

Alcoholic liquor and wines in excess of

one litre each

Gold or silver in any form, other than

ornaments.


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Indian Resident returning from Country otherthen Nepal, Bhutan, Myanmar or China

Age of passenger and stay

abroad

Articles allowed free of duty

a) All passengers of and above 10

years of age and returning after stay

abroad of more than three days.

(i) Used personal effects, excluding jewellery, required

for satisfying daily necessities of life.

(ii) Articles other than those mentioned upto a value of

Rs. 25,000 if these are carried on the person or inthe accompanied baggage of the passenger.

b) All passengers of and above 10

years of age and returning after stay

abroad of three days or less.

(i) Used personal effects, excluding jewellery, required

for satisfying daily necessities of life.

(ii) Articles other than those mentioned upto a value of

Rs. 12,000 if these are carried on the person or in

the accompanied baggage of the passenger.


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Age of passenger and stayabroad

Articles allowed free of duty

c) All passengers up to 10 years of

age and returning after stay abroad

of more than three days.

(i) Used personal effects, excluding jewellery, required for

satisfying daily necessities of life.

(ii) Articles other than those mentioned upto a value of Rs. 6,000 if

these are carried on the person or in the accompaniedbaggage of the passenger.

d) All passengers upto 10 years of

age and returning after stay abroad

of three days or less.

(i) Used personal effects, excluding jewellery, required for

satisfying daily necessities of life.

(ii) Articles other than those mentioned upto a value of Rs. 3,000 if

these are carried on the person or in the accompanied

baggage of the passenger.


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Period of stay Jewellery

Indian passenger who has been

residing abroad for over one year. (i) Jewellery upto an aggregatevalue of Rs. 10,000 by agentleman passenger, or

(ii) Upto aggregate value of Rs.

20,000 by a lady passenger.


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Professionals returning to India.

Period of stay Articles allowed free of duty

a) Indian passenger returning after atleast 3 months. (i) Used household articles upto an aggregate value of Rs.12,000

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

b) Indian passenger returning after atleast 6 months. (i) Used household articles upto an aggregate value ofRs.12,000

(ii) Professional equipment upto a value of Rs. 40,000.

c) Indian passenger returning after a stayof minimum 365 days during the

preceding 2 years on termination of his

work, and who has not availed thisconcession in the preceding three years.

Used household articles and personal effects, which have been inthe possession and use abroad of the passenger or his family for

at least six months), and which are not mentioned in Annex I,

Annexure II or Annexure III upto an aggregate value of Rs.75,000.


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A tourist arriving in India shall be allowed clearance free ofduty articles in bonafide baggage to the following extent

Types of tourists Articles allowed free of duty

a).Tourists of Indian origin other than those comingfrom Pakistan by land route. i) used personal effects and travel souvenirs, if -a) these goods are for personal use of thetourist, 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 rule 3 or

rule 4.

b) Tourists of foreign origin other than those of

Nepalese origin coming from Nepal or of Bhutanese

origin coming Bhutan or of Pakistani origin comingfrom Pakistan.

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 upto a value of Rs.8000 for making

gifts.


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Cont..

Types of tourists Articles allowed free of duty

c) Tourists of Nepalese origin coming from Nepal orof Bhutanese origin coming from Bhutan. No free allowance.

d)Tourists of Pakistani origin or foreign tourist coming

from Pakistan or tourists of Indian origin coming from

Pakistan by land route

i) used personal effects and travel souvenirs, ifa)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 upto a value of Rs. 6000 for making gifts.


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The finance Act,1998 has brought in changes in

Baggage Rules, known as Baggage Rules ,1998

Accordingly.

Free allowance for passengers returning from countries other than

Nepal, Bhutan, Myanmar, China after a stay of more than three

days has been increased from Rs.6,000 to Rs. 12,000.

Free allowance of Rs. 3,000 has also been extended to passengers

returning from Nepal, Bhutan, Myanmar or China after a stay

exceeding three days. However, this will not be available topassengers coming across land borders from these countries.

Value of items allowed to be imported duty free by a foreign tourist

for making gifts etc. has been increased to Rs. 4,000 from Rs.750.

No changes have been made in the concessions available to

professionals returning to India or in the concessions under

Transfer of Residence.


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sanju(provision regarding baggage)

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