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General allowance
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General allowance

General Free Allowance is available to Indian residents and foreign citizens residing in India coming from abroad after having stayed there for more than 3 days. It is also available to tourists of Indian origin coming to India as well as to a person transferring residence to India after stay abroad for a specified period. The following are the duty free imports available under General Free Allowance :-

  1. Personal Effects (excluding jewellery)
  2. A passenger of 12 or more years of age is allowed general free allowance of Rs. 12,000, if he is returning from abroad other than from Nepal, Bhutan, Myanmar or China. General Free Allowance is not available for unaccompanied baggage. This allowance is Rs. 6,000 if the stay abroad was less than 3 days. If the passenger was less than 12 years of age, this allowance is Rs. 3,000 he is returning after stay of more than 3 days and Rs. 1,500, if his stay was 3 days or less.
  3. A passenger of age 12 or more is allowed General Free Allowance of Rs. 3,000 if he is returning from Nepal, Bhutan, Myanmar or China after stay or more than 3 days. If the passenger is less than 12 years and returning from these countries after stay of more than 3 days is entitled to General Free Allowance of Rs. 750. There is no General Free Allowance if the person is returning from Nepal, Bhutan, Myanmar or China and the stay is of less than 3 days.

General Free Allowance is not available in respect of items covered by Annex I to Baggage Rules, 1998. These items are :-

  • Firearms; Cartridges of fire-arms exceeding 50;
  • Cigarettes exceeding 200 or cigars exceeding 50 gm. or tobacco exceeding 250gms;
  • Alcoholic liquor and wines in excess of one litre each
  • Gold or Silver in any form, other than ornaments.
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