1.

Rate of Duty and Tariff valuation (section 78)

As per Section 78 of the Customs Act the rate of duty and Tariff valuation applicable to
baggage shall be the rate and valuation in force on the date of declaration.
2. Exemption in case of Bonafide Baggage:
According to Baggage Rules, 1998 the provisions of baggage rules are applicable to three
different categories of persons (a) Residents from India (b) Tourists visiting India and
(a) Persons transferring their residence.
Rules relating to exemption (Section 79)
(a) Exemption applicable to only bonafide baggage: Bonafide baggage includes “wearing
apparel, personal effects, household effects meant for personal use of passenger or
family members travelling with him and not for sale or gift.
(b) Export certificate: Any person leaving India should take Export certificate for taking
Jewellery, Camera, Laptop etc.
(c) General free allowances: In addition to personal effects (Other than Jewellery) a
passenger of specified age is allowed general free allowance.
(d) Limited exemption to Jewellery: in the case of passenger residing abroad for over one
year. Jewellery can be imported duty free upto specified value in case of gentleman
passenger and specified value in case of lady passenger.
(e) Concessions to persons transferring residence (TR): A person who is transferring his
residence to India is eligible to bring used personal and household articles to India
without duty.
(f) Exemption to Laptop: Lap top brought by a person along with baggage is exempt
from customs duty provided the person is above 18 years of age.
Unaccompanied Baggage:
Baggage includes unaccompanied baggage brought before or after arrival of passenger
within the prescribed period. Bonafide unaccompanied luggage is also allowed under the
above rules.
Concession to Tourists: A tourist is a person who is not normally resident in India and
enters India for a stay of not more than six months in the course of twelve months period.
Tourists come for legitimate non-immigration purpose such as touring, recreation, sport,
health, study, religious pilgrimage or business.
Excemptions to Baggage of tourists: (a) Used personnel effects (b) Foreign tourists are
allowed to bring articles upto specified value for making gifts.