Baggage declaration requirements govern personal baggage exemptions and conditional duty relief upon full declaration and inspection. Passengers must complete a prescribed baggage declaration form; Customs fills valuation and duty. Bona fide baggage exemptions apply only if goods are for personal use, fully declared, and not for sale, with certain personal effects specifically required to be declared. Duty ad valorem is on Indian value including import costs; provisional or final receipts follow payment. Reimported personal property and transfers of residence attract conditional exemptions subject to Customs satisfaction on identity, ownership continuity, absence of drawback, use for personal purposes, time limits, and declaration formalities. Customs may examine and detain suspect packages; false declarations risk fine and confiscation.