A new customs form, namely, 'Indian Customs Declaration Form' including additional fields for declaration of prohibited and dutiable goods for passengers flying into India has come into effect from March 1, 2014, which is different from the detachable perforated strip that was earlier part of the immigration card.
Post this development, passengers coming to India will have to declare Indian currency exceeding Rs 10,000 being carried by them in the new 'Indian Customs Declaration Form'. Besides, travelers would have to declare any prohibited articles, gold jewellery (over free allowance) and gold bullion and will also have to give details of countries visited in the prior six days before arrival in India. Additionally, Indian citizen would now need to fill up an immigration form only when he or she goes out of the country.
While, some fields have been added, old fields like declaration of satellite phone, foreign currency exceeding $5,000 or equivalent, aggregate value of foreign exchange, including currency exceeding $10,000 or equivalent, meat, meat products, dairy products, fish or poultry products and seeds, plants, fruits, flowers and other such material have been retained.
Meanwhile, passengers of Indian origin and foreigners of over 10 years of age residing in India and coming from Nepal, Bhutan, Myanmar and China would be eligible for a duty-free allowance of Rs 6,000, while a duty-free allowance of Rs 35,000 can be availed by such passengers in case they are coming from any country other than the above four. For gold, an Indian traveller, who has been residing abroad for over a year, can get gold jewellery worth Rs 50,000 (for males) and Rs 1 lakh (for women) without paying import duty, and a tourist of foreign origin gets a duty-free allowance of Rs 8,000. Customs duty at the rate of 36.05 percent (including education cess) is leviable on the value of dutiable goods that is in excess of the duty-free allowance.