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of <h1>India Exempts Certain Imported Baggage from Customs Duty Under Notification No. 26/2016-Customs, Effective April 1, 2016.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 26/2016-Customs, effective April 1, 2016, under the Customs Act, 1962. This notification exempts certain articles imported as baggage by passengers or crew members from customs duty, except for amounts exceeding the duty-free allowance under the Baggage Rules, 2016, which are subject to a 35% ad valorem duty. Exemptions do not apply to firearms, excess cartridges, or tobacco products beyond prescribed limits. The notification supersedes the previous 1990 notification but excludes actions taken before its enforcement.
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