SPECIAL ALLOWANCES FOR PROFESSIONALS RETURNING TO INDIA
An Indian passenger who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty, in addition to the aforesaid allowances, articles in his bonafide baggage to the extent as mentioned below :-

(a) Indian passenger returning after atleast 3 months (i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron)  upto an aggregate value of Rs.12000/-
(ii) Professional equipment upto a value of Rs.20,000/-
(b) Indian passenger returning after at least 6 months (i) Used household articles (such as linen, utensils, tableware, kitchen, appliances and an iron) an aggregate value of Rs.12000/- 
(ii) Professional equipment upto a value of Rs.40,000/-
(c) Indian passenger returning after a stay of a minimum of 365 days during the preceding two years on termination of his work and who has not availed this concession in the preceding three years. Used household articles  and personal effects (which have been in the possession and use abroad of the passenger or his family for at least six months) and which are not mentioned in Annex.I , Annex. II & Annex. III upto an aggregate value of Rs.75,000/-(including one unit each of specified articles* on payment of 15% advalorem + 2% education cess)










IMPORT OF PROFESSIONAL EQUIPMENT AS BAGGAGE
Professional Equipment is permitted to be imported to the following persons to the extent indicated below:
    a. Indian Passengers returning after a stay abroad of atleast 3 months : upto a value of Rs. 20000.

    b. Indian Passengers returning after a stay of atleast 6 months : upto a value of Rs. 40000.
For the purposes of baggage rules Professional Equipment means:

Such portable equipment, instruments, apparatus and appliances as are ordinarily required in the profession in which the returning passenger was engaged. This expression includes items used by carpenters, plumbers, welders, masons and the like; This concession is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items.











IMPORT OF UNACCOMPANIED BAGGAGE
The passengers can also send their baggage through cargo which is treated as unaccompanied baggage. However, no free allowance is admissible in case of unaccompanied baggage which is chargeable to Customs duty @ 35% Advalorem + 2% Education Cess and only used personal effects can be imported free of duty.
    1. Provisions of Baggage Rules are also extended to unaccompanied baggage except where they have been specifically excluded.

    2. The unaccompanied baggage should be in the possession abroad of the passenger and shall be dispatched within one month of his arrival in India or within such further period as the Deputy / Assistant Commissioner of Customs may allow.

    3. The unaccompanied baggage may land in India upto two months before the arrival of the passenger or within such period, not exceeding one year as the Deputy / Assistant Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned on any other reasons, which necessitated a change in the travel schedule of the passenger.

    4. All the unaccompanied baggage is chargeable to customs duty @ 35% advalorem + education cess @ 2%.










PROHIBITED AND RESTRICTED GOODS
Certain goods are prohibited (banned) or restricted (subject to certain conditions) for import and/or export. These are goods of social, health, environment, wild life and security concerns. While it is not possible to list all the goods, more common of these are :

PROHIBITED GOODS
- Narcotic Drugs and Psychotropic substances.
- Pornographic material
- Counterfeit and pirated goods and good infringing any of the legally enforceable intellectual property rights.
- Antiquities.

RESTRICTED GOODS
- Firearms and ammunition.
- Live birds and animals including pets.
- Plants and their produce e.g. fruits, seeds.
- Endangered species of plants and animals, whether live or dead.
- Any goods for commercial purpose: for profit , gain or commercial usage.
- Radio transmitters not approved for normal usage.
- Gold and Silver, other than ornaments (For import only)

Indian and foreign currency in excess of prescribed limits :

- foreign currency in excess of US$ 5000 in the form of currency notes or equivalent US$ 100000 or equivalent in the form of currency notes, bank notes or travellers cheque is required to be declared on arrival.
- foreign currency in excess of amount legally obtained or in the case of tourists in excess of the amount declared on arrival or in excess of the exempted limit of declaration at the time of departure.

- Trafficking in Narcotic Drugs like Heroin, Charas, Cocaine or in Psychotropic substances is a serious offence and is punishable with imprisonment.

- Export of most species of wild life and articles made from flora and fauna such as Ivory, Musk, Reptile skins, Furs, Shahtoosh etc. is prohibited. For any clarifications passenger should approach the Regional Deputy Director (Wildlife Preservation) Govt. of India or the Chief Wildlife Wardens of State Governments posted at Calcutta, Delhi, Mumbai and Chennai.

- Export or Import in prohibited and restricted goods commonly leads to arrest.