Clarification about permissible free baggage allowance under Baggage Rules, 1998 for the persons returning from Hong Kong Special Administrative Region (SAR), People's Republic of China - regarding
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Free baggage allowance clarified for Hong Kong SAR arrivals: higher non-dutiable limit applies to eligible returning residents. Because Hong Kong Special Administrative Region (SAR) is a separate Customs territory from China, passengers aged ten and above who are Indian residents or foreigners residing in India and who return after a stay abroad of more than three days from Hong Kong SAR are entitled to clearance free of duty on articles other than those in Annexure I up to Rs.25,000 under the Baggage Rules, 1998, and field officers are to be instructed to apply this uniformly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Free baggage allowance clarified for Hong Kong SAR arrivals: higher non-dutiable limit applies to eligible returning residents.
Because Hong Kong Special Administrative Region (SAR) is a separate Customs territory from China, passengers aged ten and above who are Indian residents or foreigners residing in India and who return after a stay abroad of more than three days from Hong Kong SAR are entitled to clearance free of duty on articles other than those in Annexure I up to Rs.25,000 under the Baggage Rules, 1998, and field officers are to be instructed to apply this uniformly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.