Section 79 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 79 is the basis on which a passenger's own articles, gifts and souvenirs can be cleared without payment of duty. It does not give a fixed allowance itself. It lets the proper officer clear two kinds of article, subject to rules, and it leaves the minimum period of use and the value limits to those rules. This article explains the section as printed in the text on the CBIC portal updated to 30 March 2022.
The proper officer may, subject to rules, clear without payment of duty (a) an article in the baggage of a passenger or crew member that he is satisfied has been in the person's use for the minimum period the rules specify, and (b) an article in a passenger's baggage that he is satisfied is for the use of the passenger or family, or is a bona fide gift or souvenir, provided the value of each article and the total value stay within the limits the rules specify. The Act states no period and no value.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts may have changed this section, so check it before acting.
The place of section 79
Section 79 is one of the baggage sections in Chapter XI. The owner of baggage must first declare its contents under section 77, and the rate of duty is the rate in force on the date of that declaration under section 78; both are explained in our article on sections 77, 78, 80 and 81. Section 79 then says which baggage may be cleared without duty.
If a baggage matter has turned into a dispute, our legal consultation page explains how we can help.
Sub-section (1): what the officer may clear
Sub-section (1) begins: the proper officer may, subject to any rules made under sub-section (2), clear without payment of duty the following.
| Clause | Whose baggage | Test the officer applies | Limit |
|---|---|---|---|
| (a) | A passenger or a member of the crew | The officer is satisfied the article has been in his use for such minimum period as may be specified in the rules | The minimum period is in the rules |
| (b) | A passenger | The officer is satisfied that the article is for the use of the passenger or his family, or is a bona fide gift or souvenir | The value of each article and the total value of all such articles must not exceed the limits specified in the rules |
Three points follow from the text.
It is a power, not an entitlement. The word is "may". The officer must be satisfied about use (clause (a)) or purpose (clause (b)). The section does not say how the officer reaches satisfaction.
Clause (a) reaches the crew; clause (b) does not. Clause (a) mentions "a passenger or a member of the crew". Clause (b) speaks only of a passenger.
Clause (b) has two value tests. The proviso says the value of each such article and the total value of all such articles must not exceed limits in the rules. Both must be met. The Act prints no amount, and this article states none.
Example. Anita returns from a year of study abroad with her own laptop, which she has used daily, and a box of local sweets as a gift for her family. Under clause (a) the officer may clear the laptop if satisfied it has been in her use for the minimum period the rules specify. Under clause (b) the officer may clear the gift if satisfied that it is a bona fide gift and the value of each article and the total value are within the rule limits.
Sub-section (2): the rule-making power
The Central Government may make rules for carrying out the section. In particular the rules may specify:
| Clause | Matter |
|---|---|
| (a) | The minimum period for which an article has been used by a passenger or crew member, for clause (a) of sub-section (1) |
| (b) | The maximum value of any individual article and the maximum total value of all the articles that may be cleared without duty under clause (b) of sub-section (1) |
| (c) | The conditions, to be fulfilled before or after clearance, subject to which any baggage may be cleared without duty |
Clause (c) shows that conditions may attach after clearance as well as before. The Act does not list any condition.
Sub-section (3): different rules for different classes
Different rules may be made under sub-section (2) for different classes of persons. So the Act allows the rules to treat, for example, passengers and crew differently. This article names no class and states no rule.
The rules that implement section 79
The Baggage Rules, 2016 are the rules for this section. The copy consulted for this series is dated 1 March 2016 (that is the date of that file, not of the Act text). Its contents list covers passengers arriving from countries other than Nepal, Bhutan or Myanmar, passengers from Nepal, Bhutan or Myanmar, jewellery, transfer of residence, currency, unaccompanied baggage and members of the crew. This article does not give any allowance or limit from them. For a practical look at allowances, see our post on the Baggage Rules allowance for travellers.
How the officer's discretion is exercised
The text gives the officer two kinds of decision: satisfaction on use and satisfaction on purpose. A passenger improves the position by carrying evidence:
- Used articles (clause (a)): proof of use, such as purchase records showing the age of the article and signs of wear.
- Personal or family use (clause (b)): a plain list of items and who will use them.
- Gifts and souvenirs (clause (b)): items that look like gifts, in quantities that suggest personal giving, and a clear total.
- Value: the limits apply to each article and to the total, so keep both figures in view.
If duty is payable, the declaration made under section 77 fixes the rate and tariff valuation under section 78. Goods that are not declared or are misdeclared may face confiscation under Section 111; this article does not re-explain that section.
What section 79 does not say
- It does not state the minimum period of use.
- It does not state any value limit.
- It does not say the passenger has a right to clearance.
- It does not say how "bona fide" is tested; the text uses the word "bona fide" only for gifts and souvenirs.
Where the text is silent, the rules and the facts decide, and a passenger should read the rules in force at the time.
Need help with a baggage question?
If an article has been held or charged to duty and you want to understand whether section 79 and the rules support clearance, our team can review the facts with you. See our legal consultation page.
Key takeaways
- Section 79 lets the proper officer clear two classes of baggage article without payment of duty: used articles and articles for use, gifts or souvenirs.
- It is subject to rules; the minimum period and the value limits are in the rules, not the Act.
- The officer must be satisfied; the section gives a power, not a right.
- Clause (b) has two value tests: each article and all articles in total.
- Conditions may apply before or after clearance, and different rules may apply to different classes of persons.
- Later Finance Acts may have changed this section; check before acting.
Read next
- Sections 77, 78, 80 and 81: baggage declaration, rate of duty and detention
- Sections 83 and 84: goods imported or exported by post or courier
- Sections 85 to 90: stores for vessels and aircraft
- Baggage Rules allowance for travellers
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.