Baggage, Courier &

Post

Baggage

All dutiable articles, imported by passenger

or a member of a crew in his baggage.
Un-accompained baggage, if despatched
previously or subsequently within prescribed
period is also covered
Baggage does not include motor vehicles,
alcoholic drinks and goods imported through
courier
Baggage does not include articles imported
under an import licence for his own use or
on behalf of others.

Rate of Custom duty on

Baggage
General

rate on baggage
Exemption to laptop computer
Duty on Gold
Duty on Silver
Duty payable at baggage rate even if
goods are leviable at lower rate of
duty as per tariff.

Baggage of Indian Resident or

foreigner residing in INDIA
General

Free Allowance
Lower general free allowance in case
of certain countries
No general free allowance in certain
cases
No GFA on un-accompained baggage
Restricted / Excluded items from GFA

Distinguish between
Deductive Value & Computed Value
DEDUCTIVE VALUE
1. Rule 7
2.
Backward
calculation start from
the sale price in India
and go back to import
price in India.

COMPUTED VALUE
1. Rule 8
2. Forward calculation

start
from
the
production cost in the
exporting country and
end with the import
cost in India.
3. Assessable value is 3. Assessable value is
deducted
computed
4. No need for Rule 4. Rule 10(2) additions