CBEC vide Notification No. 76/2015 – Customs (N.T.), Dated: August 18, 2015 has amended the Custom Baggage Declaration Rules to provide the following:
a) Any person coming to India has to declare the following in Indian Customs Declaration Form:
b) Passengers of Indian origin and foreigners of over 10 years of age residing in India other than from Nepal, Bhutan, Myanmar & China are allowed Duty Free Allowance upto Rs. 45, 000 as against Rs. 35, 000 earlier.
c) All passengers are allowed Duty Free Allowance of Cigarettes: 100 numbers or Cigars upto 25 or Tobacco 125 grams as against earlier limit of 200 numbers or Cigars upto 50 or Tobacco 250 grams.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 76/2015-Customs (N.T.), Dated: August 18, 2015
In exercise of powers conferred by clause (a) of section 81 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations further to amend the Customs Baggage Declaration Regulations, 2013, namely:-
1. (1) These regulations may be called the Customs Baggage Declaration (Amendment) Regulations, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Customs Baggage Declaration Regulations, 2013, in Form 1,-
(i) in sl. no. 10, –
(a) in item (vii), for the letters and figures “Rs.10,000”, the letters and figures “Rs.25,000” shall be substituted;
(b) after item (ix), the following item shall be inserted, namely:–
“(x) Flat Panel (LCD/LED/Plasma) Television Yes/No”;
(ii) under the heading “IMPORTANT INFORMATION”, under sub-heading “Customs Duty Free Allowance”, in the Table, in third column relating to “Duty Free Allowance”, –
(a) for the letters and figure “Rs.35,000”, the letters and figure “Rs.45,000” shall be substituted;
(b) for the figures “200,#50 and 250”, the figure “100,#25 and 125’ shall respectively be substituted.
Under secretary to Govt. of India
Note:- The principal regulations No. 90/2013-Customs (N.T.), dated the 29th August, 2013 were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584(E), dated the 29th August, 2013 and last amended vide notification no 10/2014-Customs (NT), dated the 10th February, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 82(E), dated the 10th February, 2014.