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of <h1>Govt Exempts Personal Items from Customs Duty Under Heading 98.03; Max Value INR 150,000; Excludes Crew Members</h1> The Central Government has issued a notification exempting certain personal or household items from customs duty when imported as baggage under Heading No. 98.03. This applies to items imported from countries other than Bhutan and Nepal, provided they are not imported by crew members. The exemption is applicable to the extent that the customs duty exceeds 105% ad valorem. The total value of the imported items must not exceed INR 150,000, and items not accompanying the passenger must comply with the Baggage Rules, 1978. The specified items include electronics, appliances, and personal gadgets such as cameras, computers, and kitchen equipment.
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