Baggage rules vary according to the passenger's duration of stay abroad, the country he or she is coming from, and the age of the passenger. Usually all passenger's get a duty free allowance within which they can bring various goods without payment of any duty. When the total value of the goods exceed the duty free allowance, customs duty at a flat rate has to be paid only on the value exceeding the duty free allowance. Personal and household effects are treated as baggage and can be imported freely without any restriction as to the value of the goods. There are certain items for which duty is charged at various rates based on the Customs Tariff and not at the flat rate usually applicable for most baggage items. 

Concessions for Transfer of Residence may be availed by a person who has been residing abroad for a minimum period of two years and is transferring his residence for a minimum period of one year. Importers or Exporters are required to obtain a license or Customs Clearance Permit (CCP) and Import Export Code number to import/export goods into or out of India.

Restricted Items

1. Passengers should declare foreign currency in the currency declaration form if currency notes, bank notes or TC's are in excess of US $10,000 or equivalent. In case of currency notes only these are be declared if the same are in excess of US$ 5,000 or equivalent. 
2. Jewellery or articles made wholly or mainly of gold or of silver, in excess of permitted limit. 
   (Rs.20, 000/- for females and Rs.10, 000/- for males)
3. Dangerous drugs such as coca leaf, cocaine, hemp, charas, opium, morphine and their mixtures and derivatives.
4. Any obscene book, pamphlet, paper, drawing, painting, representation, figure, article or objectionable literature or any class of goods.
5. Plants including parts of plants, soil seeds, fruits, dry fruits, vegetables, flowers, coffee seeds, coffee beans, cottons and un-manufactured tobacco which may contain exotic pests/diseases.
6. Pet animals and birds in a limited number.
7. Fire arms.