Customs exemption for specified baggage limits additional duty for listed household and electronic items when imported by passengers. Central Government exempts specified household and electronic articles under Heading 98.03 from customs duty to the extent duty exceeds the amount calculated at the rate of 105% ad valorem when imported as passenger baggage from countries other than Bhutan and Nepal, subject to conditions on personal or household use, an aggregate value cap of rupees one lakh and fifty thousand, and compliance with the Baggage Rules, 1978 for non-accompanying articles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for specified baggage limits additional duty for listed household and electronic items when imported by passengers.
Central Government exempts specified household and electronic articles under Heading 98.03 from customs duty to the extent duty exceeds the amount calculated at the rate of 105% ad valorem when imported as passenger baggage from countries other than Bhutan and Nepal, subject to conditions on personal or household use, an aggregate value cap of rupees one lakh and fifty thousand, and compliance with the Baggage Rules, 1978 for non-accompanying articles.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
