Custom Clearance of Passengers

 For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted
(i) Green Channel for passengers not having any dutiable goods. 
(ii) Red Channel for passengers having dutiable goods.
However,

Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution/penalty and confiscation of goods.
Trafficking of Narcotics and Psychotropic substances is a serious offence and is punishable with imprisonment.

---

A Resident means a person holding a valid passport issued under the Passports Act,1967 and normally residing in India
I. For passengers coming from countries other than
(a) Nepal, Bhutan, Myanmar, Hongkong or China.
(b) Pakistan by Land Route

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, 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.

II.  For passengers coming from
(i)    Nepal, Bhutan, Myanmar, Hongkong or China, other than by land route
(ii)    Pakistan by land route

Note:  1.  The free allowance shall not be allowed to be pooled with the free allowance of any other passenger.
2. The free allowance is not applicable to the following goods
(a) Fire arms.
(b) Cartridges of fire arms exceeding 50.
(c) Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
(d) Alcoholic liquor and wines in excess of 2 litre each.
(e) 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 @ 40% + an education cess of 2% i.e. to say the effective rate is 40.8%.
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.
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.

III.         For passengers coming from Nepal, Bhutan, Myanmar or China by Land Route