This guide is just a helper to enlighten people about the rules, and help them have a nice and safe trip to India. The views given in the guide are of the author, and the ISA does not have any particular opinion on these matters. Its something we felt might be helpful to make your trip enjoyable when you do go back to India from Blacksburg.

This guide gives an explanation to your rights and allowable goods on your return trip to India. This guide will provide you with the knowledge required to have a safe and trouble free experience at customs.

Duty Free Allowances for Residents of India (source : www.cbec.gov.in as of 05/06/2009)

I. For passengers coming from countries other than

(a) Nepal, Bhutan, Myanmar, Hongkong or China.

(b) Pakistan by Land Route

Notes (from the CBEC website) :

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, in any form, other than ornaments.

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 2% i.e. to say the effective rate is 35.7%.

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.

6. Import of Indian currency is prohibited. However, in the case of passengers normally resident of India who are returning from a visit abroad Indian currency upto Rs. 5000 is allowed.

7. Incase the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.

The customs officials at Mumbai and Delhi airport are known to be especially corrupt towards students returning from the US. Here are some tips to avoid paying a bribe :

1. Calculate and declare value of all dutiable goods (excluding personal effects (clothes, toiletries, etc ), one laptop and/or alcohol (less than 2 liters)).

2. It is suggested that items such as mp3 players, cameras, electronics items, chocolates and food, toys should be included in the calculation of duty using the price on the original purchase receipt. Carry all receipts with you.

3. If you are bringing items that you intend to take back, get the customs officials to mark this in the passport. Such items should not be used in calculation of duty.

4. If you are carrying two laptops you are required to calculate duty on the second (irrespective of whether it is used or new). However if one of the laptops is from your employer (work laptop) then ensure that you stick a label with the official logo of the company, your employee ID number and name, and the address of the company. Nevertheless you may be required to pay duty on the second laptop unless you are carrying it back with you.

5. If the calculation exceeds Rs 25,000 then you may be liable to pay duty at 35.7% of the amount less Rs 25,000.

6. At the airport, firmly refuse the overtures by the baggage handlers to wheel your luggage. This is a quick way for them to make money off you.

7. If the customs official asks for money (other than duty calculated) then firmly reply that you need an official customs receipt showing the calculation of applicable duty. Stand your ground and do not give in to corruption. If the official persists in his demands (bribe), raise your voice so that the passengers nearby can hear your conversation. Request to speak to the supervisor and threaten a report to the Anti-Corruption Bureau and the CBEC. Finally make an action of taking out a pen and paper and ask the official for his name and serial number which you should note on the paper.