A person going abroad who falls sick there maybe released foreign exchange for medical treatment outside India in accordance with the rules.
Dance troupes and other artists going abroad for cultural purposes should apply for recommendation in respect of foreign exchange release to Ministry of Human Resource Development (Department of Education And Culture) Govt. of India.
Where foreign exchange was released for specified purpose on the basis of estimate e.g., for medical treatment, the details of actual expenses should invariably be submitted by the traveler to the branch of the AD releasing the foreign exchange within a fortnight of return. In case of the foreign exchange is not used for the purpose for which is was issued or for other permitted purposes, the same should be surrendered normally within sixty days from date of its purchase. If the same was not fully spent, the unspent amount should be surrendered against payment in rupees within 90 days from the date of return if the unspent amount is in the form of currency notes If the same is in the form of travelers cheques, the surrendered can be within 180 days. A returning traveler is, however, permitted to retain with him traveler’s cheques and notes upto US$ 2000 and coins without limit. 
Vide AP (DIR Series) Circular 37 dated November 1, 2002, RBI has, in addition to US$ 2000, permitted resident Indian to keep any amount remaining unspent out of foreign exchange required for foreign visit in Resident Foreign Currency (Domestic) Account maintained with domestic bank.


Baggage Rules 

Baggage in relation to customs means possession or belongings of a person with which one travels i.e. which is carried by the passenger while travelling and includes baggage which is unaccompanied at the time of arriving at a particular custom station either by air of sea or any other mode.
The rules in connection with such baggage in so far as they are in relation to levy of custom duty are laid down in the form of baggage rules. The Baggage Rules 1998 are applicable to all categories of passengers returning from abroad after a visit or those transferring their residence to India. The duty free allowance granted to the returning persons is dependent upon the age of the traveller, period of stay abroad, country visited and purpose of travel. The rules are applicable to tourists as well as residents. A ‘tourist’ 
is one who is nor normally a resident in India and enters India for a stay of not more than 6 months for legitimate non - immigrant purposes, such as touring, recreation, sports, health, family reasons, study, religious pilgrimage, business etc. A ‘resident’ is a person holding valid passport under passport Act 1967 who is normally residing in India.



Baggage Rules relating to residents in India

A. On returning from visit abroad
The following table indicates the duty free allowance available to returning resident passengers – whether Indian or foreign in origin – in respect of articles carried on the person or in the accompanied baggage.

The above is in addition to used articles of personal use for satisfying daily necessities of life which include one watch but exclude jewellery.
Articles in excess of these limits can be cleared only on payment of duty @60% ad-valorem. Finance Bill 2003 proposed to reduce it to 50%.
The duty free items will not include following articles which are mentioned in Annexure-I.
(1) Fire arms and cartridge exceeding 50.
(2) Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
(3) Alcoholic liquor and wines in excess of 1 ltr. each.
(4) Gold in any form other than ornaments.
(5) Silver in any form other than ornaments.
No duty free allowance is allowed on unaccompanied baggage.

B. On Transfer of Residence (TR).

Persons returning from abroad for settlement in India ( on transfer of residence) are entitled to following concessions in addition to the normal concession available to tourists: -


(a) Used personal and household articles, other than those listed at Annex I or 
or Annex II, but including jewellery of value upto ten thousand rupees by male passenger or rupees twenty thousand by a lady passenger.

(b) Jewellery taken our earlier by the passenger or by a member of his family 
from India. 


Conditions to be fulfilled on TR: -
(i) Minimum stay of two years abroad, immediately preceding the date of his 
arrival on TR. 
(ii) Total stay in India on short visit during the 2 preceding years should not 
exceed 6 months, and
(iii) Passenger has not availed this concession in the preceding three years.
The conditions can be relaxed in the following circumstances: -
(a) Shortfall of upto 2 months in stay abroad can be condoned by Assistant 
Commissioner of Customs if the early return is on account of –
(i) terminal leave or vacation being availed of by the passenger; or
(ii) any other special circumstances.
(b) Commissioner of Customs may condone short visits in excess of 6 months 
in deserving cases. 

The concession is not available for items in Annexure I &II.
Items in Annexure I are: -
(1) Fire arms and cartridges exceeding 50.
(2) Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
(3) Alcoholic liquor and wines in excess of 1 ltr. each.
(4) Gold in any form other than ornaments.
(5) Silver in any form other than ornaments.
Items in Annexure II are:-
(a) Colour television / Monochrome television
(b) VCR/VCP/VTR
(c) Washing Machine
(d) Electrical /LPG Cooking range (nor gas stoves of up to 2 burners)
(e) Dish washer
(f) Music System
(g) Personal computer
(h) Air Conditioner
(i) Refrigerators
(j) Deep freezer
(k) Microwave Oven
(l) Video Camera with or without Television receiver, sound recording or 
reproducing apparatus and video reproducing apparatus.
(m) Word processing Machine
(n) Fax machine 
- These items are subject to duty at concessional rate of 35.2% 

Provisions relating to foreign Tourists

Tourists of foreign origin (other than those of Nepalese origin or of Bhutanese origin coming from Nepal / Bhutan) are permitted to bring-

(i) used personal effects and travel souvenirs provided they are for personal use of the tourist and the unconsumed articles are reexported when the tourist leaves India.

(ii) other articles upto the value of Rs. 4,000/- for making gifts. Tourists of Pakistani origin coming from Pakistan by land route can bring gift items of the value of Rs.3, 000/- only. These does not include items mentioned in Annexure-I which are: -

(a) Fire arms
(b) Cartridges of fire arms exceeding 50
(c) Cigarettes exceeding 200 or Cigars exceeding 50 or tobacco exceeding 250 gms.
(d) Alcoholic liquor and wines in excess of one liter each
(e) Gold or silver in any form other than ornaments.
This permission to bring new articles is not given to tourists from Nepal or Bhutan.

Rules for members of the Crew

As per Rule 10 of the Baggage Rules, the members of the Crew engaged in foreign going vessel are not considered as tourist or returning Indian and, therefore, duty free allowance available in various rules does not apply to them every time when they return to India. However, it applies to them only at the time of final pay off on termination of their 
engagement as they are no more engaged in as Crewmembers on termination. They are 
also permitted to bring / import items of gift etc. not exceeding Rs. 300 every time on 
their Return.

Unaccompanied baggage on transfer of residence (T/R):

Unaccompanied baggage can be despatched within one month of the arrival of passenger if the baggage is sent by ship. In case it is sent by air, it should be sent within a fortnight. It can also arrive within two months before the arrival of the passenger. The permitted period can be extended by the Assistant Commissioner of customs. In case the delay is not condoned, the benefit of T/R concession will not be available.

Import of jewellery as personal baggage:
In addition to duty free jewellery upto the value of Rs.10, 000/- (in case of male) and Rs. 20,000/- (incase of female) and what was carried while emigrating, a person who is citizen of India or a PIO returning to India after having stayed abroad for more than six months can import gold not exceeding 10 kg subject to condition that he files a declaration on the 
prescribed form before the Customs Officer at the time of arrival. In case the passenger 
opts, he should state his intention to obtain gold/silver from the customs bonded 
warehouse and pay the duty in foreign exchange @ Rs. 250/- per 10 gm before clearance. The Finance Bill 2003 proposes to reduce it to Rs.100/- per 10 gm. The duty can be paid either in India or abroad. In addition, he can import 100 Kg. of silver on payment of duty in foreign exchange at the rate of Rs.500/- per Kg.

The imported gold or silver can be sold in open market without any restriction. The gold can be in any form, including ornaments and articles (other than ornaments and articles studded with stones or pearls). Similarly silver can be imported in any form except ornaments studded with stones or pearls.

This benefit is available to all the passengers coming to India, who fulfill the required conditions. The benefit can, therfore, be taken by each member of the family separately if they get the eligibility by reason of stay abroad for the required period. Short visits if any during the period of 6 months will be ignored if the total duration of such short visits does not exceed thirty days.

Duty-free Import of gold / silver jewellery:

A passenger returning to India after residing abroad for one year is allowed to import jewellery (both gold and silver) in his use upto an aggregate value of Rs. 10,000/- in the case of male passenger and Rs. 20,000/- in the case of female passenger.

Import of Indian rupee / foreign currency:

A person may send without limit foreign exchange in any form other than currency notes, bank notes and traveller’s cheques to bring into India without limit foreign exchange provided that he makes a declaration to the custom Authorities in Form CDF. A declaration will not be necessary if the aggregate value of foreign currency notes does not exceed US$ 5000 or its equivalent and the aggregate value of foreign exchange in the form of currency notes, bank notes and travellers cheques at a time doesn’t exceed US$ 10,000 or equivalent.

Baggage while leaving India

Passenger leaving India can take all bonafide personal effects and new items of personal effects along with him or as unaccompanied baggage within one year before or after the passenger’s departure from India. Items in the negative list for exports will however, require a license except items of food etc. Wild life (dead, alive or part thereof or produce therefrom) is not to be treated as part of personal baggage.


Precautions to be taken:

By an incoming person:
A tourist can be Indian Resident travelling abroad or a Foreign Resident travelling to India. Similarly a person may transfer his residence abroad as emigrating Indian or returning Indian or foreigner coming to India and transferring his/her residence. Depending upon status as explained the rules are categorised as Import of Baggages and Export of Baggage. Baggage Import rules shall apply to incoming tourists, returning Indians and Foreigners arriving in India. In accordance with these rules one has to be careful to declare goods properly including one, which is intended to be exported.

By an outgoing person:

It is very important for every tourist / passenger to generally know about the baggage rules and formalities to be completed to avoid problem while returning to India. A true declaration of accompanied or unaccompanied baggage should always be made in order to avoid violation of various provisions of Customs Act, and consequential penal action including confiscation of baggage.

Checklist of documents for international traveller
(a) Documents: 
(1) A valid Passport
(2) Visa from the embassy of the country of visit. Some country provides visa on arrival of the passengers at Airport. In that case proper documents as regard identity and purpose of travel should be kept ready while arriving at the port.
(3) Photographs: Some countries require photographs for the purpose of visa at the Airport, in case of arrival visa.
(4) Proper and True declaration before the Customs Authority, of baggage, Currency, Jewellery and goods for re-export.
(5) For T/R concession, ensure that the papers are ready to establish the period of stay.

(b) Ensure:
(1) Obtain prior permission of Customs wherever relaxation is required. For example T/R benefits may require condonation of shortfall in stay.
(2) Returning Indian tourist should surrender their unutilised exchange as per the policy prevailing under”FEMA” 1999. 
(3) In case of outbound passengers ensure that Export certificate is obtained to carry the said goods, as duty free baggage e.g., Jewellery etc.
(4) Motor Vehicle is not considered as baggage, duty is payable at concessional rate by T/R passengers under certain circumstances.
(5) Do not carry Fire Arms, Vegetables or Fruits on visit or return to India. High Value Jewellery may be avoided.
(6) Avoid check in at the last moment, particularly when you are travelling for the first time.
(7) Where in a Country exchange control is prevalent, buy currency only from the 
authorised dealer. Preserve the currency purchase voucher until you leave the 
Country.
(8) Proper endorsement is made on passport either for currency and/or export of 
baggage.
(9) Stamp on Passport (inward) on arrival of the port has proper date
(10) Departure: “ check in” well in advance particularly if endorsement on passport 
or export certificate is required for exporting the baggage which was imported 
duty free, at the time of arrival.
(11) You are not carrying parcel or goods belonging to some one else. Check the contents, if it is necessary to carry.
(12) Proper Medical Insurance Policy is taken.
(13) “Immigration check required” condition on passport is cleared / or documentation to that effect is prepared.
(14) Proper Clearance from Tax Authority is obtained.

Relevant Circulars

RBIs Master circular No. EC.CO.PCD No. 3/15.02.76/2002-03 dated July 15, 2002 consolidating AP (DIR series) Circulars issued upto July 1, 2002 deals with foreign travel and may be referred to for further information on the subject.

June 2003

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