Customs Duty is being charged on electronic goods imported as part of baggage on value beyond the duty free allowance in respect of eligible passengers. Electronic goods imported as cargo, i.e., not as part of baggage, are chargeable to applicable duties of customs except where the said goods are exempt.

The amount of customs duty realized at Indira Gandhi International Airport, New Delhi during the last three years is as under:

2011-12 – ₹ 1417.66 lakh

2012-13 – ₹ 1095.02 lakh

2013-14 – ₹ 2232.51 lakh

Light Emitting Diode (LED) falling under the tariff heading 8541 is free from basic customs duty, but chargeable to 10% CVD and 4% special additional duty (SAD) besides education and secondary and higher education cesses.

No instance cheating of passengers by the customs officials has been reported.

This information was given by the Union Minister of Finance, Shri Arun Jaitley in written reply to a question in Lok Sabha today.

Customs duty on imported electronic goods: baggage beyond duty-free allowance subject to applicable customs charges. Electronic goods carried as passenger baggage beyond the duty free allowance are liable to customs duty; cargo imports are chargeable to applicable duties except where exempt. LEDs under tariff heading 8541 are exempt from basic customs duty but remain subject to countervailing duty, special additional duty and education cesses. Reported customs revenue at Indira Gandhi International Airport for three years is provided, and no instances of passenger cheating by customs officials were reported.