Hi Friends,
I have been seeing a lot of questions and confusions about bringing back LED's from Thailand, Malaysia, Dubai and so on. I have gone through the Indian custom Guide, and would like to brief the same here to clear all ambiguity. Also you can get clear information what is allowed and what is not allowed as duty free.
First Main thing "Flat Panel LED/LCD/Plasma is not considered under duty free items or allowance. So you have to pay a clear customs duty of 35% + 3% Education cess = 36.05% effective rate".
Every passenger entering India has to pass through customs check. There are two options of seeking clearance:
1. Green Channel - Not having dutiable goods
2. Red Channel - Having dutiable goods
Below I am pasting the lastest details avialable from Indian government website:
DUTY
FREE ALLOWANCES AND ENTITLEMENTS
FOR
INDIAN RESIDENTS AND FOREIGNERS
RESIDING
IN INDIA
Passengers returning from countries other than Nepal, Bhutan, Myanmar or China. - An Indian resident or a foreigner residing in India, returning from any country other than Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix A.
Provided that such Indian resident or such foreigner coming by land route as specified in Annexure IV, shall be allowed clearance free of duty articles in his bonafide baggage to the extent mentioned in column (2) of Appendix ‘B’.”
Note:
1.
The free allowance shall not be pooled with the
free allowance of any other passenger.
2.
The free allowance is not applicable to the
following goods
1.
Fire arms.
2.
Cartridges of fire arms exceeding 50.
3.
Cigarettes exceeding 200 or cigars exceeding 50
or tobacco exceeding 250 gms.
4.
Alcoholic liquor or wines in excess of 2 litres.
5.
Gold or silver any form, other than ornaments.
6.
Flat Panel (LCD/LED/Plasma) Television.
3.
One laptop computer (notebook computer) over and
above the said free allowances mentioned above is also allowed duty free if
imported by any passenger of the age of 18 years and above.
4.
The goods over and above the free allowances shall
be chargeable to customs duty @ 35%
+ an
education cess of 3% i.e. to say the effective rate is 36.05%.
5.
Alcoholic drinks and tobacco products imported in
excess of free allowance are chargeable to custom duty at the rates applicable
to their commercial imports as per the Customs Tariff Act, 1975.
6.
Passengers normally resident of India who are
returning from a visit abroad may carry Indian currency upto Rs. 10,000/-.
7.
In case the value of any one item exceeds the duty
free allowance, the duty shall be calculated only on the value in excess of
free allowance.
Passengers returning from Nepal, Bhutan, Myanmar or China. - An Indian resident or a foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China, other than by land route, shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix B.
Professionals returning to India. - An Indian passenger who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (2) of Appendix C.
Jewellery. - A passenger returning to India shall be allowed clearance free of duty jewellery in his bona fide baggage to the extent mentioned in column (2) of Appendix D.
Tourists. - A tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned in column (2) of Appendix E.
Transfer of residence. - (1) A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (1) of Appendix F, subject to the conditions, if any, mentioned in the corresponding entry in column (2) of the said Appendix.
(2) The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.
Appendix A
(See rule 3)
(1) |
Articles allowed free of duty
(2) |
(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 in Annex. I upto a value of Rs. 45,000/- if these are carried on the person or in the 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 in Annex. I upto a value of Rs.17,500/- if these are carried on the person or in the accompanied baggage of the passenger. |
(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 in Annex. I upto a value of Rs. 17,500/- if these are carried on the person or in the accompanied baggage 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 in Annex. I upto a value of Rs.. 3,000/- if these are carried on the person or in the accompanied baggage of the passenger. |
APPENDIX B
(See rule 4)
(See rule 4)
(1) |
(2)
|
(i) 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 in Annex. I upto a value of `. 6,000 if these are carried on the person or in the accompanied baggage of the passenger. |
(ii) Passengers upto 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 in Annex. I upto a value of `1500 if these are carried on the person or in the accompanied baggage of the passenger. |
APPENDIX C
(See rule 5)
(See rule 5)
(1)
|
Articles allowed free of duty
(2) |
(a) Indian passenger returning after at least 3 months.
|
(i) Used household articles upto an aggregate value of ` 12,000
(ii) Professional equipment upto a value of ` 20,000. |
(b) Indian passenger returning after at least 6 months.
|
(i) Used household articles upto an aggregate value of `.12,000
(ii) Professional equipment upto a value of ` 40,000. |
(c) Indian passenger returning after a stay of minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding three years.
|
(i) Used household articles and personal effects, (which have been in the 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 `75,000.
|
(Item (c), in column(2), in entry (i), for the figures 30,000, the figures 75,000 has been substituted vide Notification No. 11/2002 - Customs (N.T.) dated March 1st, 2002)
| |
APPENDIX D
(See rule 6)
(See rule 6)
(1)
|
Jewellery
(2)
|
Indian passenger who has been residing abroad for over one year.
|
(i) Jewellery upto an aggregate value of `. 50,000 by a gentleman passenger, or
(ii) Upto aggregate value of ` 1,00,000 by a lady passenger. |
APPENDIX E
(See rule 7)
(See rule 7)
(1) |
Articles allowed free of duty
(2) |
a) Tourists of Indian origin coming to India other than tourists of Indian origin coming by land routes as specified in Annexure IV;
|
(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 as allowed to be cleared under rule 3 or rule 4.
|
(b) Tourists of foreign origin, other than those of Pakistani origin coming from Pakistan, coming to India by air.
|
(i) used personal effects
(ii) articles other than those mentioned in Annexure I upto a value of ` 8000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.
|
(c) Tourists – (i) of Pakistani origin coming from Pakistan other than by land routes;
(ii) of Pakistani origin or foreign tourists coming by land routes as specified in Annexure IV;
(iii) of Indian origin coming by land routes as specified in Annexure IV.
|
(i) used personal effects
(ii) articles other than those mentioned in Annexure I upto a value of ` 6000 for personal use of the tourist or as gifts and travel souvenirs if these are carried on the person or in the accompanied baggage of the passenger.”
|
APPENDIX F
(See rule 8)
(See rule 8)
Articles allowed free of duty |
Conditions
|
Relaxation that may be considered
|
(a) Used personal and household articles, other than those listed at Annex. I or Annex. II, but including the article listed at Annexure III and jewellery upto fifty thousand rupees by a gentleman passenger or one lakh rupees by a lady passenger.
|
(1) Minimum stay of two years abroad, immediately preceding the date of his arrival on TR,
(2) total stay in India on short visit during the 2 preceding years should not exceed 6 months, and (3) passenger has not availed this concession in the preceding three years. |
(a) For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Assistant Commissioner of Customs or Deputy 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) For condition (2)
Commissioner of Customs may condone short visits in excess of 6 months in deserving cases. (c) For condition (3) No relaxation |
(b) Jewellery taken out earlier by the passenger or by a member of his family from India.
|
Satisfaction of the Asstt. Commissioner of Customs regarding the jewellery having been taken out earlier from India.
|
--
|
Annexure I
1.
|
Firearms.
|
2.
|
Cartridges of fire arms exceeding 50.
|
3.
|
Cigarettes exceeding 100 or cigars exceeding 25 or tobacco exceeding 125 gms.
|
4.
|
Alcoholic liquor or wines in excess of two litres.
|
5.
|
Gold or silver, in any form, other than ornaments.
|
6.
|
Flat Panel (LCD/LED/Plasma) Television.
|
Annexure II
1.
|
Colour Television or Monochrome Television.
| |
2.
|
Digital Video Disc Player.
| |
3.
|
Video Home Theatre System.
| |
4.
|
Dish Washer.
| |
5.
|
Music System.
| |
6.
|
Air-Conditioner.
| |
7.
|
Domestic refrigerators of capacity above 300 litres or its equivalent.
| |
8.
|
Deep Freezer.
| |
9.
|
Microwave Oven.
| |
10.
|
Video camera or the combination of any such video camera with one or more of the following goods, namely:-
| |
a)
|
Television Receiver;
| |
b)
|
Sound recording or reproducing apparatus;
| |
c)
|
Video reproducing apparatus.
| |
11.
|
Word Processing Machine.
| |
12.
|
Fax Machine.
| |
13.
|
Portable Photocopying Machine.
| |
14.
|
Vessel.
| |
15.
|
Aircraft.
| |
16.
|
Cinematographic films of 35 mm and above.
| |
17.
|
Gold or Silver, in any form, other than ornaments.
| |
Annexure III
1.
|
Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
|
2.
|
Washing Machine.
|
3.
|
Electrical or Liquefied Petroleum Gas Cooking Range
|
4.
|
Personal Computer( Desktop Computer)
|
5.
|
Laptop Computer( Notebook Computer)
|
6.
|
Domestic Refrigerators of capacity up to 300 litres or its equivalent.
|
Source : http://www.cbec.gov.in/
