The usual duty free regulations of one bottle of whisky, i.e. 950 ml or less and 200 cigarettes apply for India.
(a) where the value of foreign currency notes exceed US $ 5000 or equivalent.
(b) where the aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent.
While small items like perfumes, cosmetics etc., are allowed into the country, larger items like video cameras are likely to be entered on a "Tourist Baggage Re-export' form to ensure that the article is taken away on departure.
The TBRE form should be re-submitted on departure.
A tourist can clear goods upto Rs.2,400/- in value duty free. Goods brought in excess of this are chargeable to duty as per prevailing law.
Income Tax Clearance:
If a person not domiciled in India intends to say in the country for more than 120 days, an "Income Tax Clearance" certificate is required in order to leave the country.
This document will prove that the person's stay in India was financed by his own money and not by working or selling his goods.
The foreign section of the Income Tax Department at Delhi,Calcutta, Madras and Bombay issues these certificates on being shown the person's passport, visa extension form and the currency exchange receipts which have been used by the person.
Foreign Travel Tax:
For international travel from Indian airports Rs.150/- must be paid for travel to neighbouring countries and Rs. 300/- for travel to all other countries.
This tax is also applicable to infants who may not be occupying seats.
Export of Antiques & Restricted Item:
Antiquities include sculpture, painting or other works of art and craftsmanship, illustrative of science, art, crafts, religion of bygone ages and of historical interest which have been in existence for not less than one hundred years. Also manuscripts, or other documents of scientific, historical, literary or aesthetic value in existence for not less than seventy five years- art-treasures-not necessarily antiquities but having regard to the artistic and aesthetic value cannot be exported you
Restrictions Pertaining To Export Of Articles Made From Animals etc:
Govt. of India is concerned about the conservation of its endangered and rare fauna.
With this view, export of all wild animals indigenous to the country and articles made from such listed animals like skin, pelts, furs, ivory, fhino horns, trophies etc., have been totally banned.
Tourists are also advised to acquaints themselves with the provisions of Convention on International 'Trade of endangered species of wild fauna and flora. All the member countries of the convention allow import of the articles covered by convention on the strength of a certificate of export from the country of origin.
For further information, the tourists can contact the following authorities.
New Delhi:
Regional Deputy Director (NR),
Ministry of Enviornment & Forests, Wildlife Preservation, Bikaner House, Barrack No. 5, Shahjahan Road, New Delhi - 110 001 ; Tel : 384556
Bombay :
Regional Deputy Director,
Wildlife Preservation, Western Region, 11 , Air Cargo Complex, Sahar, Bombay - 400 099, Tel : 632 8529
Calcutta:
Regional Deputy Director,
Wildlife preservation, Eastern Region, Nizam Place, 2nd MSO Building, 6th Floor, 234/4, A. J.C. Bose Road, Calcutta - 700 020 Tel: 478689
Madras:
Regional Deputy Director,
Wildlife Preservation, Southern Region, C-5, Brownstone Apartments, Mahalingapuram, Madras , Tel: 8253977
