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Baggage means belongings of a person travelling from one place to another. The baggage
mainly constitutes household articles or personal effects. It can either be accompanied
baggage or unaccompanied baggage.
Types of Baggage
Accompanied Baggage : These are the goods brought by the traveller in the same
transportation means of his or her arrival.
Unaccompanied Baggage : These are the goods covered by a bill of lading. These
goods must come from the country or countries of passenger origin or stay.
Clearance
Baggage can be cleared through the following channels based on the nature of the goods :
Green Channel
Red Channel
Persons Eligible
Baggage is allowed clearance free of duty subject to the limitations / conditions for the following categories of
persons:
Category
Indian citizens / Foreign nationals residing in
India
Indian citizens
Tourists of Foreign origin or Indian origin normally
residing abroad
Purpose
Who go abroad on a short trip for business,
recreation, medical, etc.
Who are engaged in a profession abroad
Who come to India for a stay not more than 6
months for business, recreation, medical treatment,
etc.
Boats
Canoes
Kayaks
Pedal boats
Folding craft
Skates
Motorcycle
Mopeds
Airplanes
Boats
Jetskis
Engines
Goods whose quantity, nature and variety indicate their use for commercial or industrial purposes.
Exempted Baggage
The following baggages are exempted from custom duty :
Free gifts and donations to Red Cross, CARE or Government of India for relief and rehabilitation.
Goods brought for display, exhibition, fair etc., subject to various conditions.
Any article that does not accompany you (i.e. unaccompanied baggage).
Special additional duty of 4% of the total value of the goods is added to the rates of the following.
Cigarettes: 150%
Whiskey:
(a) not exceeding US $ 25 per case 413.24%
(b) exceeding US $ 25 per case 339.92%
Wine:
(a) not exceeding US $ 25 per case 264%
(b) exceeding US $ 25 per case 212%
http://www.indianindustry.com/trade-information/baggage-rules.html