Special Rrovisions Relating +o _STORES, POSTAL GOODS & BAGGAGE STORES Tf Sec 2(38)] + Goods use fn vemel ov AiscuaFt 2 Tncludey Fuel e+ “Spore Kush 2 Weber Bquipmeuts eo" @) _ Bayfc_human needs of Mavaugers & Crew eg food, dsink toilotsig etc on Board vend AircraF : b) Fuel, diese! orl £ fusnace oil Fox ship £ Aviation Tusbine fuel fox aiicten 2 any essential 3 Spne “Faasets a \ fk 5 ere Fast aid Kids, Saige cylinders d) dife Saving Azticle e-9 boat, dife belts etc: for chong Nloyage (Travel) nf Avzkicles ©) Entertainme’ 2 puma OF eg: Alcoholic diquoss , Mosical video gamy etc: 3 In Baggage” we need _‘ file Declaration a D Hot Bill of Enty, — Scanned with CamScanner[Baggage Cc aI Baggage means duggage. oF Fussanges accémpained hor ynaccompained bet dog not. fnclude ; | motor vehicles: c | Baggage oectonee. Process: ser of an L ~ Green channel ts Red channel fal . us dl. used by Those Fassanges used by Those fasonger i whom They axe not Casrying dutiable goods casjing any dutiable ‘ bs | doods- TI Rate oF Duty & Section 48 & Deteyniineton oF Tariff valuation tn Fespect oF Bag: gage | | Relevant Date: Rate oF Duly UG Ly | Date on which ScD. 35% | Dectasalion ts swe 10% OF Duly made Tn Bespect : | oF Baggage - - Scanned with CamScannerBaas saSaee Rule 3: Free Allowance) fox Passangers anriving Frore __Coontriey OThes Than nepal, Bhutan on Myanrrar - ] r Tin) oF Baggage Tndlan Resident foo] Tous} oF | nfooF Besiding in India, TOUT Posen oni90) |cAge = 2 1ea7 ioe OF Indian oviginT | soe { — - D used essonal eFrect Free Free free 2 Travel Soveniv I +) Asticly othes Than & SO600 ISCO ‘lo Benefit + Annexure -T i} ! ps [Ruler B4 Free Allowance for Rassangess azviving Foon Nepal, Bhutan or Myanmas: | Tey oF |Baggage Tadian Reident, fescignes | Tourist oF Toront | residing in Sadia, Tourist, | Foseign osigin CAge S 2 yeou) | | OF Sndian Ovigin + 4. used Ressonal eFFect {2 Travel Sovenis. Free Fee Pree, | 2- Axticld other Then Annexe I no beueFit No beuerit b Avriving by dandy No_ benefif AY Apviviny by othervaule] oF 1S000 fe bagel No bavehid Scanned with CamScanner|}————— 1 Rwe 5: Jerwetleay I __Evtra Tewettery Avousances ia! —t | Rassanger velurriing +0 Passangex zelurning | Indfa after staying dOIndia oFtex Steying abroad fox more abroad Tor <1 ‘e0r | Than 4 Year i I No @xtza Jewellosy j A\lowancg . ee I J | Gentleman dady 7 ya) upto 209ms | \@ =upto pcos 1 t) » &S0p00 ts pe tooar t Above Allowane) Cin Rules): Ze Addition 40 Note: Rule 34" Scanned with CamScannerSosa oF stay “|Article towed FREE OF Abload a Daly : ~Send) fons [- Bmonth < Gmonth | Pessonal e “Howenord Ake " naiae fade il Cincluding Amexore tm bur |, sore [ Sxclude Amexvre. T 20D > Somonty < 1Neay . & Goovo Ressonal &£ Hossetio\d “Apricley {Indian Payanger | ciate Sing Annexuse TT bur Exdude Annexure Tet) eeineay MiniMeM Stay UplD J LOossoD + Pessono} 2 Household Awe [T Indian fassangex of ANeas out oF Cincluding Aanexose TH: bur shoud not have Poeceding 2 Years Exclude ~Annexore TL any availed Concession Uptp Z 200000 fin Preceding 3 Years “winimum gray OF - hpeavoak & Hovsehold Fae | ‘Minimum stay 0 2Y¥ Qxjeav or Move | Cincluding “Amexore MW |! absoad but Sxclude Annexure fi) Toray shay Fo Sodia Tent) upto & EE monty duty t Twoo. rece diug Yeas" | ’ [tD-Fawanger ne not availed: this Concession a Ltn resi SY Scanned with CamScanner__ Annenuve =a =I (Rule 346s Lt Fire Axms 2] Caxtsidgy of fixe rhoms 3) Cigarettes S100 sticky | 4) Cigars S25, SD) Tobacco: > 125 9ms. E SJ Alcoholic Aiquor ¢ OF WINY > 2 LTS | 59 Gold or Silver n-any fosm,, @Flar Panel E Le [veo lAlyney Tw Exceeding 50 Anierore -IL. Ralnes : 'J Colous Television ‘ fae 2) .Video Home Theakre Sys hem 33+. Dish water ‘BD. .Deep Freezer’ ©) Video Camera > Ameue E +a T Role a 29 »Digita} Video Disk Player 3d" magic: System [Ace S) Microwave Owen ©) word Procening machine 4) Fax _ Machine 8) Postable Photocopying mackiue D_ wayliuy Mackive other Than oxnament 4)» Domestic Ref igevalou, cepa 2 300 cam ; SDs Rinemalegranhis; Films oF 35mm 2 above ee etd os Silver Ta: any form ethes Than oxnameuh. 0 Video Cassette Recordex [Player [Disk Player Scanned with CamScannerep | oa | toj Electsic_@ diquefied fet voleum 9a Cooling Range [Desktop Computer [129 daptop Computex |) Domestic ReFrigesaton Capadky >3001hH. Himpostant Note:- One daptop ?mposted 1S Nor Taxable iF age 1 yeax or above LC other Then ll Membes of Czew.). 1 | | Scanned with CamScannerIllustration 1: 1. Mr, Kay, an Indian entrepreneur, went to Paris to explore new business opportunities on 01.04.20) His wife also joined him in Paris after four months. The following details are submitted by them w the Customs authorities on their return to India on 17.04.2018: a) used personal effects worth & 95,000, b) 2music systems each worth 850,000, ©) the jewellery brought by Mr. Kay worth & 48,000 (20 grams] and the jewellery brought by his w worth & 96,000 [40 grams]. With reference to Baggage Rules, 2016, determine whether Mr. and Mrs. Kay will be required to; any customs duty? Scanned with CamScanner‘Statement owing Import duty lability for Mr. Kay and Mrs. Kay Particula el Mir. Kay | Mire. Kay Personal effects >12 months | < 12 months Music system [One system appli Nil Nil dewey es Applied to cach Mr. Kay and Mrs. Kay] Nil Nit Total value of baggage subject to i 96,000 (x) Rate of import duty on begga duty 96,000 Import duty 35% (#) SWS @ 10% of Duty 33,600 Total import duty payable | 3,360 [ilustration 2 : 36,960 fter visiting C: es aed 2 Saas a on meas Mr. Mulchand and his wife Mrs. Menka brought to India a laptop com} ,000, st ie etannt ain Saale eee effects valued at € 94,000 and a personal computer for 54,000. solution Applicable provisions are per Baggage Rules, 2016 are as follows ~ Rule 3 : Free allowance for passengers arriving from Nepal, Bhutan or Myanmar — Type of baggage Limit for each category of passenger @ 1 2 i 3 {Used personal effect and travel souvenir Free Free Free ti) Articles other than those mentioned in Annexure-1 | _%50,000/-| _%15,000/-] No benefit Statement showing Import duty liability for Mr. Kay and Mrs. Kay Particulars [Mr, Mulchand | Mrs. Menka Personal effects Nil Nil Laptop (note 1) Nil Nil Personal computer 54,000 Nil Total value of baggage subject to import duty ‘54,000 Nil {exemption limit 50,000 NA. Excess amount 4,000 Ni bj Rate of import duty on baggage ei 35% 35% laport duty 1,400 i (SWS @ 10% of duty 140 wa Total import duty payable 1 Scanned with CamScannerNotes : 1. One laptop computer when imported into India by a passer than member of crew) is exempt from whole of the custom: nger of the age of 18 years or above (other duty [Notification No. 11/2004 Cus. dateg 08.01.2004). ce 5 2, Personal computer can also be taxed in the hands of Mrs. Menka, the duty liability shall remain same jn such case Illustration Following four passengers arrived at Mumbai Airport after their stay abrond for a period of more than 1 year. Passenger Jewellery carried as baggage Weight in grams Vatue in & Mr. X 17 a Mr. Y 22 44,000 Ms. A 38 1,10,500 Ms. C 45, 20,008 Calculate duty payable by each passenger. Solution = No Particulars Mr.X | Mr. ¥ Ms. A| Ms.c a Value of jewellery 52,000 ae meer 90,000 b | (+) weight in gram: V 38 5 ¢ | Value ee a 3,059 | 2,000 |” 2,908 d | Exemption limit e | in weight grams 20 20 40 40 “ft | in value 50,000 | 50,000 |1,00,000 | 1,00,000 g _ | Equivalent value of 20 grams (in case weight exceeds 20 grams) (c x) N.A.| 40,000] —_N.A.| 80,000 h | Exemption (lower of a, for g) 50,000 | 40,000 |1,00,000 | 80,000 i | Taxable value of baggage (a - h) 2,000 10,500 | 10,000 j | Import duty @ 35% (i x 35%) 700 3,675| 3,500 k | (#) Education and higher education cess @ 3% 21 110 105 1 | Total import duty payable 721 Illustration : 4 Mrs. Sona, (age 47 years) a person of Indian origin, left India along with her son (D.O.B of son 21st March 2016) for vacation to Greece on 19th April, 2018, they returned to India on 26th April 2018. She carried following goods: a) Her personal effects like clothes etc, valued at € 75,000. b) Used personal effects of son valued & 85,000. ©) Laptop worth % 80,000. 4) Travel souvenir valued at € 12,000. €) 2 litre whiskey worth 714,000. Mobile worth & 24,000 g) Digital camera worth & 64,000 h) 24 Cigars worth & 2,400, What is customs duty payable? Solution Statement showing duty payable Particulars Mrs. Sona, Child Used personal effects Nil Laptop Nil Travel souvenir Nil Laren 14,000 fobile 24,000 Digital camera Nil 24 Cigars need Total Taxable baggage SQ (-) Max baggage allowed without duty 40.4 Taxable baggage 286 BCD @ 35% g pry x Total import duty payable mt Scanned with CamScanner5 ; 2g ohn Miller (®B€ 37 years), a tour igh February, 2019 along with his a Aust items along with him, aged 32 personal effects like clothes 9 rahe infant 30,000, 2laplop computers worth 58,099 Ys potles of Vodka of tlre seth ay iy, iaital camera worth & 22,000, Mobile worth & 34,000, paste cists UY payable gution 187 '9.came to India on toy x of Mr. Miller valued at ‘ tit visa for a i reriod of HS and a daughter aged 2 years, He vont ni ‘| 42.000, of Mrs, Miller valued at 7 1,000 and Of total value of & 9,300, a Statement showing duty payable = Mr. a Mrs. Miller | _ Infant Nil Nil cs 3,io0 00 mi a ne . 6,200 Nil aga came 3 Nil 22,000 Nil 34,000 Nil pal Taxable begga se 37,100 28,200 Max baggage allowed without duty 15,000 15,000 fuable baggage 22,100 43,200 @ = 7735 4620 Svs 7735 462 import duty payable 8508.5 5082 Mr. Akhil an Indian resident is a weapons consultant by profession. He left India 11 months ago on a yrofessional assignment to Japan, while returning to India on 31/01/2019 he brought following used items with him — . a) Personal effects @1,12,000. b) Washing machine worth & 28,500. ©) Electrical cooking range worth & 66,000. 4) 3 Bottles of wine of €1,000/- per bottle, ©) Air-conditioner worth & 54,000. f) LED TV of & 1,25,000. 8) Microwave oven worth & 27,000. hh) Personal computer of 79,000. i) 24 packets of cigarettes having 10 cigarettes each of & 600 per packet. {) Double door (domestic) reftigerator of capacity of 385 litres of € 110,000. k) One laptop worth & 52,000. 1) "Gold coins” (28 gms) of & 1,32,000. m) Personal licensed hand gun of € 3,20,000 n) 85 cartridges (unused) for hand gun of & 500 per cartridge. Calculate custom duty payable by him. Solution Statement showing duty payable Particulars z z Baggage as per rule 3 2) goods not covered by Annex J or III Used personal effects Nil 2 bottles of wine [1,000 x 2] 2,000 100 cigarettes [10 x 600] 6,000 50 cartridges of hand gun 25,000 Domestic refrigerator of 385 litres 41,10,000 Total Value of goods 1,43,000 () exempt u/r 5 '50,000 93,000 2\Goods covered by Annex | _ 1 Bottle of wine [ie. bottles exceeding 2 bottles) 1,000 Scanned with CamScannerLED TV See 140 cigarettes [14 x 600] [i.e. cigarettes exceeding 100 sticks] 8,400 "Gold coins” Peete Hand gun 3,20,000 35 cartridges of hand gun [i.e. cartridges exceeding, 50] 17,500 Total Value of goods 6,038,900 a mi__| 6:03:900 Baggage as per rule 6 [ie. goods not covered by Annex I or Il, but are covered by Annex III] Washing Machine por Electrical cooking range 66,000 Air-conditioner 54,000, | Microwave oven 27,000 Personal Computer 79,000 | One laptop by Total 2,54,500 () exempt u/r 6 1,00,000 | 1,54,500 Oe 851.400 BCD @ 35% 2,97,990 (4) SWS @ 10% of above 23,799 Total BCD 3,27,789 Note — Please refer Baggage rules, Scanned with CamScanner