Sanju(Provision Regarding Baggage)
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Transcript of 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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