Our Reference No. 100411 dated 10.10.10
1. Customs Series Form No. 37 Form of Baggage Declaration is prescribed u.s. 81 of the Customs Act, 1962.
2. Para 3 of Form No.37 says that no free allowance will be granted unless the quantities and value of the articles are declared fully. But duty exemption benefit is extended to air passengers who declare only the No.of packages and value.
3. Proviso in Para 3 says that the articles are not for sale. Whether the relaxation contained in Circular No. 63_95-Cus. F.No. 605_74_95- DBK dated 7-6-95 is available for regular passengers also. If so the CBEC instruction reference No. may please be provided to us.
4. Para 4 says that the items listed therein in limited quantities are entitled for exemption. Moreover it is required that personal effects not listed must also be fully declared.
5. Para 5 says that duty is charged on the value of the goods in India including cost of importation.
6. There is an instruction that the description of goods has to be filled up by the passenger under Column 1 of the Baggage Declaration.
7. Articles not belonging to the passenger or which are for sale etc. are required to be declared separately.
However shorter versions of declarations are being used where the above instructions are not followed and the information are not declared. We are not able to locate in the CBEC website the authority under which these shorter versions are notified or whether the Form No.37 is modified or cancelled. The information may please be provided to us so that the authority may be noted in our Guide to the Customs Manual published as a service to the public and officers in our website www.rightinformer.com.