Import of Baggage - When the baggage is “imported” as goods, suc...

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses and Rules, certain relaxations have been given for baggage (which would obvious include the accompanied as well as unaccompanied baggage as also goods on the passenger) from the applicable customs duty and restriction. The baggage Rules provides for duty free clearance for “bona fide baggage” upto certain counts and also excludes specifically from such benefit certain goods falling under annexure-I, II & III from the purview of the rules - AT