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of <h1>Customs Act Notification: Exemptions on Passenger Baggage Import Duty; 35% Duty on Excess Items Under Baggage Rules 1998.</h1> The notification issued on March 20, 1990, under the Customs Act, 1962, exempts certain articles imported as passenger or crew baggage from customs duty beyond a specified rate. The duty rate for articles exceeding the duty-free allowance under the Baggage Rules, 1998, is set at 35% ad valorem. The notification excludes firearms, certain quantities of cartridges, and tobacco products beyond prescribed limits, as well as goods imported through courier services. This regulation came into effect on April 1, 1990, and has been amended multiple times until it was superseded by a notification dated March 31, 2016.
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