Baggage, Courier & Post

Baggage, Courier & Post

BaggageAll 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 coveredBaggage does not include motor vehicles, alcoholic drinks and goods imported through courierBaggage does not include articles imported under an import licence for his own use or on behalf of others.

Rate of Custom duty on BaggageGeneral rate on baggageExemption to laptop computerDuty on GoldDuty on SilverDuty 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 INDIAGeneral Free AllowanceLower general free allowance in case of certain countriesNo general free allowance in certain casesNo GFA on un-accompained baggageRestricted / Excluded items from GFA

Distinguish between Deductive Value & Computed ValueDEDUCTIVE VALUECOMPUTED VALUE1. Rule 71. Rule 82. Backward calculation start from the sale price in India and go back to import price in India.2. Forward calculation start from the production cost in the exporting country and end with the import cost in India.3. Assessable value is deducted3. Assessable value is computed4. No need for Rule 10(2) additions4. Rule 10(2) additions are necessary5. Encompasses identical and similar goods5. Confines to imported goods