Notification No. 137/1990, Dated 20th March 1990

Baggage-basic duty-Effective rate

20-3-1990

Notification No. 137/90-Customs

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table annexed hereto, falling under Heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported by -

(a)	any person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and returning to India after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India, or
(b)	any person on a bonafide transfer of residence to India as part of his bona fide baggage, -
	from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate of 30% ad valorem, subject to the following conditions, namely :-

In case of (a) above, -

(i)
such person has been working abroad and is returning to India on termination of such work after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India;
(ii)
such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the international airports;
(iii)
Omitted;
(iv)
the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 1998; and
(v)
in respect of such goods not more than one unit shall be permissible to such person and the total aggregate of value of such goods including other goods imported free of duty by him under rule 5 of the Baggage Rules, 1998, shall not exceed rupees seventy five thousand.

In case of (b) above, -

(i)
such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years;
(ii)
such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the international airports;
(iii)
Omitted;
(iv)
the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipbed or despatched or arrived within the time limits specified in the Baggage Rules, 1998;
(v)
not more than one unit of each item of such goods shall be permissible per family an\d the person claiming the benefit of this no

Notification No. 137/1990, Dated 20th March 1990

Seair is proud to have a loyal customer base from big brands.

Get a free Import-Export data demonstrative report on desired products.

Thank You

(i)	such person has been working abroad and is returning to India on termination of such work after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India;
(ii)	such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the international airports;
(iii)	Omitted;
(iv)	the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 1998; and
(v)	in respect of such goods not more than one unit shall be permissible to such person and the total aggregate of value of such goods including other goods imported free of duty by him under rule 5 of the Baggage Rules, 1998, shall not exceed rupees seventy five thousand.

(i)	such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years;
(ii)	such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the international airports;
(iii)	Omitted;
(iv)	the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipbed or despatched or arrived within the time limits specified in the Baggage Rules, 1998;
(v)	not more than one unit of each item of such goods shall be permissible per family an\d the person claiming the benefit of this no