Customs exemption for gifts imported as baggage enables duty-free import with specified declaration requirements for public servants and foreign dignitaries.
Exemption permits duty-free import of articles of gift brought as baggage by specified classes of Indian officials and by foreign dignitaries for onward gifting, contingent on making the statutory declaration under section 77 of the Customs Act and declaring at clearance that the importer belongs to the Schedule's classes or that the foreign dignitary's gifts are to be gifted to persons in those classes.

Baggage duty exemption: excess baggage taxed at specified ad valorem rates with listed exclusions.
Exemption applies to articles under the First Schedule imported as baggage by passengers or crew, with duty chargeable only on value exceeding the duty free allowance at specified ad valorem rates: a lower rate on the initial tranche of excess and a higher rate on the balance. Explanations limit calculation to excess not used for other baggage and restrict the lower tranche to one article. Exclusions include motorcycles, firearms, excess tobacco and higher valued textile fabrics.