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0% found this document useful (0 votes)
73 views19 pagesProcedure Under Customs
Uploaded by
rastehertaCopyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
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/ 19
- Procedures under C
IMPORT AND EXPORT PROCEDURES
6.1.1. FLOW PATTERNS OF IMPORTS
6.1.2 ENTRY OF GOODS ON IMPORTATIONS (SEC. 46)
6.1.3 FLOW PATTERN OF EXPORTS
TRANSIT AND TRANSHIPMENT OF GOODS
6.1.5 BAGGAGE
6.1.6 POSTAL ARTICLES
6.1.7 STORES
6.1.8 COASTAL GOODS
6.2 WAREHOUSING
6.3 DUTY DRAWBACK
> EXERCISE: OBJECTIVE TYPE
> EXERCISE: THEORY
eee
61 IMPORT AND EXPORT PROCEDURES:
There are four different situation in which
(2) Goods imported by sea/air/land.
(2) Goods imported by post.
(3) Goods imported by passenger as their baggage
ie Ship stores which are considered to be ee and ch;
1.1 Flow Pattern of Imports: Sharged to customs ial
Procedure for assessment and
port under Customs Act, 1962,
goods are imported or exported:
clearance of imported goods through a custo _¥
Calls the port and
files Arrival Report
(~ Customs oicer
along with Health
and Police officials
®
Satisfied
©
Grants Entry
Inward to Vessel
Entry Inward is
‘ot applicable
1 Aircraft
Assign
Import General
Manifest
Vessel to land and
unload the cargo
7
Gra pool | | em, Trpora present ilo
figeeat ||pomeees Pepe
cammmunatn, || (om ern Sainte ee
‘explosives and || “Leniticates,
eee || doattcne 7
‘ecto ees Bilton
preverad by mpcnets
For warehousing then
‘execute triple duty bond _ Be rr =
(3) The vessel discharges the cargo into the custody a ae ea!
any other authority appointed in the particular pol b : 2
f lading received from shipper of
‘The importer of goods delivers Bill of ac! , :
Muster bfsteamer agent of vessels and obtains the delivery order.
The importer after making self sa ae pill of entry for clearance
s for Home consumption or warehousing: :
(6) es of entry for home consumption is presented, the noe Mee shall make
order of clearance of goods for home consumption only after ee satisfied tha
euch goods are not prohibited goods and import duty has been paid.
(7) Incase of bill of entry for warehousing is presented, importer has to execute pe
duty bond and on such execution an order for deposit of goods in warehouse shall
be made by proper officer.
(8) After custom clearances being sho
delivery of cargo for home consumption
(9) For removal of goods from warehouse
for clearance of warehoused goods.
(10) After payment of custom duty re-asse
payable to warehouse keeper including rent an‘
home consumption. i
Import General Manifest/Import Report: u/s 30:
Import manifest means manifest or report as required to be delivered under See 30 of
the customs Act, 1962.
It is a detailed information to customs about goods in the vessels/ aircraft
have been brought in at any port/airport for unloading at that
port/international airport as also that which would be carried further for other
ports/airports.
_ The person in charge of conveyance has to present the manifest (in case of vessel ot
aircraft) or import report (in case of vehicle) in prescribed form.
fae import manifest or import reports have to be delivered within the following time
> Im case of veseel/aitraft: Flectronially prior to arrival of the vessel oF aircraft
> In case of vehicle: Within tw i i
Baise ve lve hours after its arrival in the customs sia
If electronic filing is not feasi
feasible then princi ae i
cutis ron Seay PES common oa
er.
If it is not submitted withi ie
within aforesaid time and proper officer is satisfied that
@)
5)
chown to post authorities, the importer fakes
or for deposit in warehouse.
the importer files the ex-bond bill of entry
ssed and re-determined and other charges ©
d interest, the goods are removed for
ts which
|
: (een
manifest/report should be delivered in duplicate and should cover all the
goods carried in the aircraft/vessel/vehicle,
‘The manifest/import report has to be in four parts. viz.: .
(a) General declaration.
(b) Cargo declaration.
(©) Vessels stores list.
(d) A list of private property in the possession of the master, officers and crew.
{e) Passenger manifest in case of aircrafts,
+ The cargo list is categorised in manifest/report into the following categories and
shall be delivered in separate sheets:
(a) Cargo to be landed.
(b) Unaccompanied baggage.
(©) Goods to be transhipped.
(a) Same bottom or retention cargo.
* In the cargo declaration, there should be separate mention about (a) arms
(b) ammunition (c) explosives (d) narcotics (e) dangerous drugs (f) gold and silver.
The master of vessel shall not permit the unloading of any imported goods until an
order has been given by proper officer granting entry inward of such vessel.
Statutory obligations cast on person-in-charge on arrival of vessels or aircrafts u/s 29:
The person-in-charge of a vessel or an aircraft entering India from any place outside.
"India shall not cause or permit the vessel or aircraft to call or land:
(a) for the first time after arrival in India; or
(b) at any time while it is carrying passengers or cargo brought in that vessel or
aircraft;
at any place other than customs port or customs airport, as the case may be unless
permitted by the Board.
| Exception:
Provided that it may call or land at any other place only if compelled by accident,
bad weather or due to some genuine unavoidable reason. However, the person in
| charge of the vessel has the following obligation on him:
(3) He must report to the nearest police station or custom officer of such emergency
| arrival.
| ©) He shall not without the consent of any such officer permit.
> - Any goods carried in the vessel or the aircraft to be unloaded from, or Inwards u/s 31: f
eerie goods not to be unloaded from the vessel until entry inward are
to such vessel. : ;
No order shall be given until an arrival manifest or import mae has b
delivered or the proper officer is satisfied that there was sufficient cause for n
delivering it. gene “
The provisions of this section shall not apply to
Be hinying a passenger ora member of the crew, mail bags, animals,
goods and hazardous goods.
Date of Entry Inward is date recorded in customs register and not the date of
actual entry of the vessel.
Boat Note [or Restrictions on goods being water borne] u/s 35.
In case of the vessel arriving at the port does not get a berth, then, the import
cargo is taken from ship to the shore and export cargo is taken from shore to the
ship, in boats no imported goods shall be water - borne for being landed from any
‘vessel and no export goods which are not accompanied by a shipping bill, shall be
water borne for being shipped unless the goods are accompanied by a boat-note in
prescribed form. %
6.1.2 Entry of Goods on Importations: (Sec. 46):
Import Bill of Ent
Itis an application by Importer to customs authority for of
‘ el ity for assessment and clearance!
Presentation:
The importer of any goods, other than goods intended for transit or tr
shall make entry thereof by presenting electroni vill Bi
e 1g electronically to the i ill of en
f ae ae = ae i proper officer a bill of
In cases where it is il
commissioner of cisioms may, alow antsy oben eed ee
Three types of Bill of Entry Prescribed: in any ctneg
11 - For Home Consumption
rm Il = For Warehousing (Into bond)
-~ Clearance for Home Cons under Customs Act roe 241
pill of entry shall include all the goods mentioned in the bill of lading or other
sesiptgiven by the carrier to the consignor.
pill of lading covers all the goods imported with full description.
content of Bill of Entry:
‘The importer is required to declare in the Bill of Entry amongst other things the
iculars of packages, the description of the goods, in terms of the description given in
jhe customs tariff to enable proper classification of the goods and the correct value of
ihe goods for the determining the amount the duty.
if the importer unable to furnish all the particulars of the goods required under this
sub-section and if he confesses his predicament to the department, the proper officer,
may, pending the production of such information, permit him;
+ toexamine the goods in the presence of an officer of customs or
+ to deposit the goods in a public warehouse appointed u/s 57 without warehousing
the same.
Time Limit:
The importer shall present the bill of entry before the end of the next day following
the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the
goods arrives at a customs station at which such goods are to be cleared for home
‘consumption or warehousing.
Prior Bill of Entry:
Provided that a bill of entry may be presented within thirty days of the expected
arival of the aircraft or vessel or vehicle by which the goods have been shipped for
importation into India.
Where the bill of entry is not presented within the time so specified and
the proper officer is satisfied that there was no sufficient cause for such delay, the
importer shall pay such charges for late presentation of the bill of entry as may be
prescribed.
Sec. 46 applies in case of import of all goods ~ Therefore, even if some goods are
exempt and no duty is payable on import thereof a bill of entry u/s 46 is required to be
filed in respect of such import.
Conversion from Home Consumption to Warehousing and Vice-versa:
A bill of entry for home consumption can be substituted for bill of entry for
warehousing, of vice-versa, only if proper officer is satisfied that the interest of revenue
are not prejudicially affected and there was no fraudulent intention.
Duty applicable on date of filing substituted Bill of entry shall apply.
Clearance of Goods for Home Consumption Sec. 47:
Where the proper officers are satisfied that:
"* any goods entered for home consumption are not prohibited goods and
* the importer has paid the import duty, if any assessed theorem and any charges
Payable under this act in respect of the same. vipul's™ Taxation - IV (Indirect
U2 wr siting clearance of goods for home consumption.
He may make an order permitting clear Seottheation in the official
Provided that, the central Government T2¥) a pment of said duty or any
permit certain class of importers to make deferre
in such manner as may be provided by rules.
Payment of Duty:
i t duty:
The importer shall pay Impor eo it of entry in the case of self assessment :
{a) on the date of presentation of the bil 7 deere
(by within one day (excluding holidays) from date on which B/E is returned to him
aL Clee is ssment, Teassessi
the proper officer for payment of duty in case of asse re ment
provisional assessment or ’
(©) Incase of deferred payment under felonies to subsection (1), as per rules prescribed
in this behalf. ’ ti
And if he fails to pay duty within time so specified, he shall pay interest @ 15% on
duty not paid or short paid till date of its payment.
The CG has permitted the following class of importers to make deferred payment of
import duty. 4
Importers Certified under Authorised Economic Operator Programme is AEO (Tier-
two) and AEO (Tier-three) |
In case of Deferred payment of Duty:
* An ligible importer shall intimate to the Principal Commissioners /Commissioner
of customs, having jurisdiction over the part of clearance, his intention to avail the _
sold benefit who shall after being satisfied with eligibility of the importer shall j
allow him to pay deferred duty.
Due dates for deferred payment of Import duty:
Sr.No. | Goods Corresponding B/E returned for payment
1 _ [ist day to 15th day of the month
2 [16th till last day of month except March
3_|16th March of 3ist March
The eligible importer shall pay duty electronical i
be recorded in writing, Assistant /Deputy Cone uy, Howe¥eH in cases, For lessons
uty Commissi
any other made other than anata eat ‘on may allow payment of duty by
Example:
A bill of entry was presented on
‘14th August, 2017 and bill of entry wi
on that date.
The duty of %28,00,000 was paid amount of Interest
payable u/s 47(2) of Customer Act, 1962 oh ven ha, 247. Calculate ‘a
ting the period from Lh Angect tong Ae there was holiday on 15th Augtst
2 i
Date for payment of Dul
16th day of month
Ist day of following month
31st March
4th August,
2017.
A Entry Inward was granted on
and was returned for payment of duly As per Sec 47(2) in case, if importer fails to pay duty within one workin
F , F z oe
"adding holiday when B/E is returned to him, he shall be li i
Bey crt one ay shall be liable to pay interest @ 15%
Date of return B/E - 14th August
Date of Payment (15th August) - 16th August
being holiday
Actual date of payment - 20th August
Period of delay - 4days
Duty payable - %28,00,000
Interest payable = 28,00,000 x 15% x 5s
% 4603
Sec 48; Procedure in case of Goods not cleared, Warehoused, or Transhipped within
thirty Days after unloading:
If any imported goods are not cleared for home consumption or warehoused, or
tanshipped within 30 days from the date of the unloading thereof or within such
further time as proper officer may allow, such goods way, after notice to the importer
and with the permission of proper officer be sold by custodian thereof:
Provided that:
= Animals, perishable
permission of proper officer.
- Arms and ammunition may
Central Govt. may done it.
Warehousing without Warehousing Sec. 49:
«Where a BOE has been filed for home consumption, but the importer is
unable to clear the goods within the reasonable time, then he may apply
to Assistant/Deputy commissioner and the officer may authorize storage of
such Goods in a public warehouse for a period not exceeding 30 days pending
goods and hazardous good, may be sold at any time with
be sold at such time and place in such manner as
clearance.
Where BoE has been filed
but the importer is unable t
a onable time, then also, same provision will apply.
hich are permitted to be stored in public warehouse shall
ds w
verre seh arehioused goods for the purpose of this Act under
this section and: acco Ce eo ay ee
goods.
Fre Commission of customs may exten
not exceeding 30 days ata time:
for warehousing in respect of Dutiable imported goods,
o remove the goods for deposit in a warehouse within a
dingly provision of wa
.d the period of storage for a further period Flow Pattern of Export
¥
Files on application electronically as per [Shipping
Dill Electronic Integrated Declaration and Paper
Less Processing Regulations, 2019]
+
Exporter assess the duty and export duty is paid
Shipping bill is deemed"io be field, after entry in
ICEDIS and number is generated
|
Checklist along with export document and challan
presented to proper officer
Generation of Originay Copy, exporter’s copy, |
exchange control copy and export-promotion copy,
of shipping bill
After satisfying proper ticer issues let ship order
‘Assessed copy of aipang bill presented to
Master/agent of Vess# for permission to load
goods
(1) Shipping Bill and Assessment:
(a) The exporter files an application for export of goods known as Shipping Bill of
electronically made on ICEGATE and uploading supporting document
(Rule 3). ‘
(b) The exporter assess as the duty himself (self assessment procedure
section 17). The export duty, export cess, etc. if any, are collected.
(©) The shipping bill is deemed to be filed & self assessment of duty ¢0
when, after entry of the electronic declaration in the ICEDIS, a nt
generated for the same. [Regulation 4] s if
The checklist together with supporting export documents challan
payment of duty/cess shall be presented to proper officer of
making an order permitting clearance, for loading, of goods for
after examination of export goods if so required. [Regulation 5]. procedures under Customs Act we 245
(e) The authorised person shall retain for a period of 5 years from the date of
presentation of the shipping bill, the assessed copy of shipping bill, digital or
otherwise, and all supporting documents in original, which were used in
submitting electronic integrated declaration and shall produce them before
Customs Authorities in connection with any action under the Act or other law
for time being in force [Regulation 6].
( Thus, the Shipping Bill along with the export cargo is presented to the
customs officers in charge of supervision of the loading of the cargo. (These
officers are generally called the preventive officers in the major customs
The preventive officer after satisfying himself that all the customs checks
including export Trade Control Licence export duty payment have been
completed will endorse the shipping bill with a ‘Let Ship’ order.
(g) After making aforesaid order, the proper officer shall generate original
(customs copy), exporter’s copy, exchange control copy and the export
promotion copy of shipping bills. [Regulation 6]
(h) The original [customs copy] of the Shipping Bill and the checklist shall be
retained by the proper officer. The exporter’s copy exchange control copy and
the export promotion copy of shipping bill shall after suitable endorsement be
handed over to the authorised person. Transferred copies of shipping bill shall
be generated wherever necessary. [Regulation 7].
() Any authorised person who contravenes any provision of these regulations or
who fails to comply with any provisions of these regulations shall be liable to a
penalty which may cut end to Rs. 50,000 [Regulation 8].
Loading of Goods:
(a) Loading shall be done only at the approved place under the supervision of the
customs officers.
Q)
(b) Loading shall be done only on the working day during working hours except
on payment of merchant overtime fees.
(c) When the shipping bill is presented to the master/agent/mate of the vessel, the
export cargo will be permitted to be loaded.
(a) If the ship is not berthed alongside the away and the goods have to be
taken to the ship by boats/lighters, the beat note procedure would be
followed.
(e) On receipt of the cargo on board the ship, the master/mate/agent of the
ship issues a receipt of the quantity and particulars of the cargo loaded on the
ship.
(6) The customs officer endorses on the Shipping Bill, the quantity of the goods
loaded into the ship under the Shipping Bill.
Notice of Short-Export Rules: If any goods mentioned in a shipping bill or bill of
export and cleared for exportation are not exported, the exporter shall, within
3) ‘(v) Country of destination: or -
‘present the shipping bill or the bill of export for cancellation or amendment.
Penalty: Failure to comply with aforesaid provisions attracts penalty
exceeding 7100. -
per Sec. 16, the relevant rate of duty shall be the rate prevailing on the date of
which proper officers makes an order permitting clearance loading of the goods for
"exportation u/s 51.
(5) Electronic filing of shipping bill or Bill or export has been made mandatory.
However in exceptional cases, where electronic filing is not possible, then
permission may be taken from the commissioner of Customs to file it manually.
Export General Manifest:
The provisions relating to filing of export manifest are as under:
(1) Delivery of export manifest or export report (Sec. 41): The person is charge of a
conveyance carrying export goods shall, before departure of the conveyance froma
customs station, delivery to the proper officer.
{a) an export manifest by presenting electronically (in case of a vessel or aircraft);
oP! ly
or
{b) export report (in case of vehicle) in a prescribed form.
@) In case, where it is not feasible to deliver export manifest by presenting
electronically, Principal Commissioner or Commissioner of Customs may allow the
some to be delivered in another manner.
3) Declaration: The person delivering the ex i
v ‘port manifest or export report shall at the
foot thereof make and subscribe to a declaration as to truth of its conieata
pena ea eet uorlemented: If the proper officer is satisfied that the
manifest or export report is in i i
eee ts & r any way incorrect or incomplete and that
: estes ion he may permit such manifest or report to be
Sec. 17: Assessment of Duty: é
__ Self-Assessment
- as under:
@)
a ‘ :
of duty has been introduced in the Customs Act, 1962 vide, FA, 201
An importer entering any imy ic
- Y Imported goods u/s 46, or tering
_ exports goods under section 50, shall self-assess the dutys a ate u ae
‘Provided that the selection of cases for verification shall ly
the basis of risk evaluation through appropriate selection criteria.
) For the purpose of verification, the proper officer may require the
"exporter or any other person to produce any document or information, whe
the duty leviable on the imported goods or export goods as the case may be, can
be ascertained and thereupon, the importer, exporter or such other person shall
produce such document or furnish such information. it
(4) Where it is found on verification, clamination or testing of the goods or
otherwise that the self-assessment is not done correctly, the proper officer may,
without prejudice to any other action which may be taken under this Act, re-
assess the duty leviable on such goods.
() Where any re-assessment done is contrary to self assessment done by the
importer or exporter, as the case may be, confirms his acceptance of said re-
assessment in writing, the proper officer shall pass a speaking order on the re-
assessment, within 15 days from the date or re-assessment of the bill of entry or
the shipping bill, as the case maybe.
614 Transit and Transhipment of Goods:
Sections 53 to 56 shalll not apply to:
(a) baggage
(b) goods imported by post and
(c) stores.
"Sec, 53: Transit of Certain goods without payment of Duty:
Where any goods:
"are imported in conveyance and
© mentioned report, as the case may be, as for transit in the some conveyances.
-. toany place outside India or
to any customs station. i z
“The proper officers may allow the goods and the conveyance to transit without
ayment of duty, subject to such conditions as may be prescribed.
Sec. 54: Transhipment of Certain Goods without Payment of Duty: ;
+ where any goods imported into a custom station are intended for tra
2 bill of transhipment shall be presented to proper officer in the
form.
nt, as declaration for transhipment instea
h officer in the p g ‘imported
‘or the import report,
‘major port (as defined in the
customs airport (no!
proper officer is satisfied that the
such custom station, then proper
without payment of duty.
Liability of Duty on goods Transi
ited u/s 53
They shall, on their arrival at such statio
like manner as goods are ente!
and any rules, regulations shal
Difference between Transit and
Act:
1 apply in relat
| into customs station
as the case maybe, as
tified by the Board) or
goods are
officer may
> where any goods are allowed to be Transited u/s 53 or
> transhipped u/s 54 to any custom station:
ed on the first imp‘
Transhipment of Goods,
for
to
allow the
or transhipped w/s 54:
be liable to duty and shall be entered in
ortation and the provisions of this all
ods.
under provision of Customs
mn,
tion to such go%
‘Transit
‘Transhipment
(1) Statutor
Provision
Sec 53 of Custom Act, 1962 provide for
transit of goods and conveyance.
Sec. 54 of Customs Act, 1962 provides for
transhipment of goods.
(2) Conveyance
Tn case of transit of goods, goods are
allowed to remain on the same
conveyance.
In case of transhipment, the conveyance
changes ie. the goods are unloaded from
one conveyance and loaded in another,
conveyance.
(3) Documentation
In this case, the recorded already made in
the ships/aircraft’s manifest continues.
They are show in the manifest as the some
‘bottom cargo.
In this case, continuity in records is not
maintained the goods are transferred 10
another conveyance. 4
@ Sup
ervision.
No Super vision is required for transit
| goods.
(5) Addition:
No additional conditions or formalities are
ss
Transhipment takes place under
supervisors of the proper officer.
al Formalities
Specific conditions are imposed.
are deliverable at Indian p includes accompanies as Pers o
;onal bel
well as unaccompanied passenger: oe taae
baggage but does not include ‘are not in commercial quantity
motor vehicles
{
Bonafide Exempt from duty
Baggage (Sec. 79)
(1) The proper officers way
subject to the rules, pass
free duty.
The goods which are
already in use by the
passenger for not less than
prescribed time,
“The goods (which are not
in use), upto a limit which
‘may be prescribed in Baggage
ules {But, goods should be
for the use of the passenger
or his family or is a bonatide
sift or souvenir.
77; Declaration by owner of baggage: The owners of any baggage shalll for the
e of clearing it, make a declaration of its contents to the proper officer.
Sec. 78: The rate of duty tariff valuation leviable on baggage shall be the rate of tariff
luation prevailing on the date when the baggage is presented for removal.
ection 81: It authorized CG to make rules of regulations in respect of:
Providing for the manner of declaring the contents of nay baggage.
_ Providing for the custody, examination, assessment to duty of clearance of any
baggage.
F forthe transit or tanshipment of baggage from one custom station to
er saben Biss costed Baggage Rules, 2016:
*
~ Asa cargo consigned in his name.
Rule 2: Definitions:
(a) Family: included all persons who are residing in the same house form
the same domestic establishment;
(b) Infant: means a child not more than two years of age;
(c) Resident: means a person holding a valid passport issued
‘Act, 1967 (15 of 1967) and normally residing in India; ‘
(a) Tourist: means a person net normally resident in India, who enters India for
stay of not more than six months in the course of any twelve months period
legitimate non-immigrant purposes;
(©) Personal effects: means things required for satisfying daily necessibel but does:
not include jewellery.
under the Pa
* Rule 3: Passengers arriving from countries other than Nepal, Bhutan or Myanmar
uations Duty Free Allowance
> Indian resident or
1. | a foreigner residing in India or
> _a tourist of Indian origin
(i) used personal effect and travel souvenir Free
ii) articles other than these menti
Gi) cay ae mentioned in cei
2 > _ tourist of foreign origin
(used personal effect and travel souvenirs Free
(ii) articles other than those mentioned in ‘
Annexure -1 oo 15,000
3. [> _ Infants
()_ used personal effects and travel
souvenirs 5 Free
(ii) articles other than those and mentioned
in Annexure ~I No Benefit
Note:
(1) Imports of furniture, light fittings, bathroom accessories etc. by.
including short visit abroad do not quality as bonafide baggage.
(2) One laptop computer (notebook computer) is exempted from
customs when imported by a passenger (other than member of
years or above. 4 A
ngers arriving from Nepal, Bhutan or Mj anne ae
Situations ‘Duty Free Allo
ee Indian resident or
4. |? aforeigner residing in India or
> _a tourist of Indian origin
(used personal effect and travel souvenir Free
(ii) articles other than those mentioned in
Annexure - 1
b (a) passenger is arriving by land Route No benefit
(b)_ Passenger is arriving by other Route 15,000
2, | _ tourist of foreign origin
@ __ used personal effect and travel souvenirs Free
(ii) articles other than these mentioned in
Annexure ~[
(a) passenger is arriving by land Route No benefit
(b) _passeriger is arriving by other Route 215,000
3. > Infants
(used personal effects and travel ae
souvenirs
(ii) articles other than these and mentioned No Benefit
in Annexure ~ 1
Explanation:
The free allowance of a passenger under this rule shall not be allowed to pool with
free allowance of any other passengers.
Annexure - I:
l) Fire arms. m
2) Cartridges of fire arms exceeding 50.
Cigarettes exceeding, 100 or cigar exceeding 25 or tobacco exceeding 125 gms
Alcoholic liquor or wines in excess of two litres.
) Gold or silver, in any form, other than ornaments.
Flat Panel (LCD/LED/ Plasma) Television.
~ Rule 5: Jewellery:
a
er residing abroad for more than one year, on return to India.
‘Additional Jewelle
of 20 gt
allowances (2)
‘with a value cap of 850,00
with a value e: f including articles
mentioned in Annexure - IIT
upto an aggregate value of
sixty thousand rupees.
From six
‘months upto
Personal and household
article, other than these
Indian passenger
‘one year mentioned in Annexure - I
or Annexure - If but
including articles
‘mentioned in Annexure - III
upto an aggregate value of
‘one lakh rupees.
G) Minimum Personal and household The Indian passenger | —
stay of one _| article, other than these should not have availed
yearduring | mentioned in Annexure-I | this concession in the
the or Annexure - If but preceding three years.
preceding —_| including articles
two years _| mentioned in Annexure - II
i upto an aggregate value of
two lakh rupees.
@ Minimum Personal and household (Minimum stay of| (a) For: condition, @,
stay of two | article, other than these two years abroad, shortfall upto two!
years or listed at Annexure - I or immediately months in stay abroad
more. Annexure - II but including preceding the date can be condoned by
articles mentioned in of his arrival on ‘Deputy Commissioner of |
Annexure - {ll upto an. transfer of Customs or Assistant
aggregate value of five residence; commissioner of}
pal cypece: Customs if the carly’
return is on account of:
(@ terminal leave oF
(ii) Total stay in India
on short visit
during the two
Preceding years
should not exceed
six months; and
vacation being availed of
by the passenger or
any other _ special!
circumstance 7
recorded in writing
di)
(b) Act
a rw 233
Gi) Passengers has not | No relaxation
availed this
concession in the
preceding three
years.
‘Annexure - IT
) Colour Television.
) Video Home Theatre System.
(@) Dish Washer.
) Domestic refrigerators of capacity above 300 litres or its equivalent.
(6) Deep Freezers.
(@) Video camera or the combination of any such Video camera with one or more of the
following goods, namely:
@) television receiver;
(b) sound recording or reproducing apparatus;
(©) video reproducing apparatus.
Cinematographic films of 35 mm and above.
Gold or Silver, in any form, other than ornaments.
Annexure - IIT
Video cassette Recorder or Video Cassette Player or Video Television Receiver or
Video Cassette Disk Player.
Digital Video Disk Player.
Music System.
Air-Conditioners.
Microwave Oven.
Word Processing and Machine.
Tax Machine.
Portable Photocopying Machine.
Washing Machine.
) Electrical or Liquefied Petroleum Gas Cooking Range.
{11) Personal computer/Desktop Computer.
2) Laptop computer [Note Book Computer}.
(03) Domestic Refrigeration of capacity upto 300 litres its equivalent,
* Rule 7: Currency:
The import and export of currency under their rules shall be governed in a
dance with the provision of the Foreign Exchange Management (Export and
of currency) Regulations, 2015 and the notification used thereunder.
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