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of <h1>India Revises Customs Duty Rules: Exemptions and Rates for Imported Baggage Clarified; Special Conditions Apply for Specific Items.</h1> The Government of India, through the Ministry of Finance, issued a notification on March 1, 1983, superseding a previous notification from July 15, 1980. This notification exempts certain articles, imported as baggage by passengers or crew members, from customs duty exceeding specified rates. For articles exceeding the duty-free allowance, a 130% ad valorem duty applies to the first Rs. 2,000, and 200% on the balance. Exceptions include motorcycles, firearms, certain tobacco products, and textile fabrics over Rs. 500. The notification clarifies that duty is calculated only on the value exceeding the duty-free allowance, and restrictions apply on availing reduced rates for multiple articles.
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