<h1>Budget proposes seaplane VGF, customs duty exemptions for aircraft components and revised international baggage duty-free rules.</h1> The Budget proposes a basic customs duty exemption for components and parts used in manufacture of civilian, training and other aircraft and for raw materials imported to make parts for defence-sector MRO; introduces incentives to indigenise seaplane manufacturing and a Seaplane VGF Scheme to support operations; and revises international baggage clearance rules to enhance duty-free allowances and clarify temporary carriage of goods.