Channels Of Clearance
There are two channels for customs clearance :-
(i) Green Channel for passengers not having any dutiable goods.
(ii) Red Channel for passengers having dutiable goods.
Passengers walking through the Green Channel with dutiable / prohibited goods are liable to prosecution / penalty and confiscation of goods.
Rates of Duty
- Generally items imported as baggage are subjected to a uniform rate of duty for ease of assessment.
- The rate of duty for items imported in excess of the permissible free allowance is 50%.
- The rate of duty applicable to items in Annexure II imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years is 30%.
- Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports.
- Gold bars (other than Tola bars), and gold coins are charged to a duty of Rs.100 per 10 gms. for passengers importing gold under the prescribed scheme
- Gold in any form (other than at Sl.No. V above), including Tola bars and ornaments (but excluding ornaments studded with stones or pearls), is charged to a duty of Rs.250 per 10 gms. for passengers importing gold under the prescribed scheme.
- Silver is charged to a duty of Rs.500 per Kg. for passengers importing silver under the prescribed scheme.
Note: In case the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.
