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Indian Baggage Rules - Frequently Asked Questions
# I have software CD's that came
along with my laptop and other CDs of software given as gift + copied games for
my child. Do they attract any duties? How are these assessed for value?
Computer software does not attract duty.
With respect to valuation of goods do we
consider the price before tax or after tax. For example I have a camcorder that
is priced at $299 but comes to approximately $315 after tax. Should I consider
that its value is 299 or 315?
All tax imposed by authorities abroad are considered if you have paid the tax along with the price. In cases like items purchased from duty free shops abroad, the buyer does not pay the tax or pay lesser tax. So the price considered here include no tax or less tax in those cases. In short, customs duty is imposed on the actual amount paid abroad for an item, inclusive of any tax.
# i am retuning
to india on TR,with my family i want take one desk top and one lap top with me
they will charge custom duty for this. also iam sending new TV,MUSIC SYSTEM,CD
PLAYER,TWO SPLIT AC,NEW FREEZ,NEW WASHING MACHINE, NEWCOOKING RANGE,DIGITAL
RECIEVER, FAX MACHINE,VCR,SCANNER,PRINTER, by air cargo as unaccompanied
baggege,Please guide me about custom duty i need to pay.
Annexure-III of the Baggage Rules allow duty free import of one Desktop and one laptop computer. If the Freez is below 300 litres in capacity, it would also be duty free. Similarly, washing machine, VCR and cooking range will be duty free.
Out of the remaining items, TV, Music System,AC, FAX, CD player, DIgital Receiver would be charged duty @15% of their value as these are Annexure-II items of the baggage rules..
Ordinarily, scanner and printer, not usually being a integral part of the PC or laptop may not be allowed at a concessional duty. If brought as unaccompanied baggage, duty @35% would have to be paid on their value unless the assessing officer is lenient enough to consider and allow these items as part of desktop PC.
The total value of Annexure-II & III items should be within Rs. 5 lakhs.
# Duty on laptops:-
According to the new rules, a person of 18 years of age can get a laptop to India duty free as a part of baggage.
# I'm on H-4 Visa right now. I
have been in US for 9 months now. But i'm going back to India for work for an
year. Can I carry a laptop duty free to India (for personal use) even though I
wasn't working or studying here?
Absolutely. There is no condition attached except that the passenger should be of age 18 years or above.
# This is to confirm the exact
meaning of Red/Green channel. In my understanding, If I estimate on my own that
I am carrying goods of worth less than Rs 25000/- then I can walk through Green
Channel else I would have to Go through Red Channel and pay duty @ 35% of amount
more than Rs. 25000/-.
You are absolutely right. However, your belief that the value is within Rs.25000 should be supported by invoices / documents as far as possible since if customs questions you about the value you should be able to produce some evidence regarding your belief about the value readily.
# I want
to import a new laptop from USA to India through courier, one of my relative is
sending it to me as a gift. so I want to know how much I will have to pay as
duties and taxes to receive it in India.
Items sent as a gift (and declared as such in the customs declaration form )through courier / post get a deduction of Rs.10000 from their CIF value (cost+insurance + freight [courier charges]) before calculating customs duty. As for the rate of duty, presently it is approx. presently the aggregate customs duty would be approx. 24.44% on the CIF (cost+insurance+freight) value [less Rs.10000 if it is declared as a gift].
# I and my other three family
members above the age of ten years returning India after ten years. How much
will be free baggage for us. we have new bed set, new kitchen cabinet, new two
split A.C., new TV 29 inches, Sony music system. handicam, kindly guide me about
custom duty ineed to pay on TR.
Individually, each of you shall get a free allowance of Rs.25000 each. However, pooling of the individuals' free allowances to bring higher valued goods duty free is not allowed. Under TR, the bed set and kitchen cabinet would be duty free. One piece each of Handicam, music system, TV and A.C. can be brought under TR on payment of 15% duty, subject to an overall value limit (bed+kitchen+all these items) of Rs. 5 Lakhs. The TR benefit is available APART FROM the duty free allowances that each of you may have. In fact, if you do not have any other item, you may like to exhaust your free allowances first and then opt for TR for the remaining items to minimize duty. Items accommodated under free allowance have NIL duty while all TR goods have a 15% duty.
# I got a camcorder in a very
reduced price in a sale. usual price of it is $500 but i got it in $220. Now I
already had got a camera for $320 at usual price. I have original bills of both.
What price will be considered while calculating my total carrying into India.
pls let me know.
If you can produce sufficient evidences like invoice, price list at sale etc. the value declared by you will be accepted.