https://www.taxtmi.com/circulars?id=5988 Commercial goods carried in passenger baggage are not automatically unauthorised if they are permitted under the import policy; restrictions and prohibitions apply irrespective of mode of import. Items allowed without licensing (e.g., fax machines under the Export-Import Policy 1992-97) should not be adjudicated merely because they arrived as baggage. Such commercial baggage imports are assessed to duty at the baggage rate set out in Chapter Note 5 to Chapter 98. en-us Tue, 07 Jul 1992 00:00:00 +0530 Tue, 03 Feb 2026 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5988 Commercial goods carried in passenger baggage are not automatically unauthorised if they are permitted under the import policy; restrictions and prohibitions apply irrespective of mode of import. Items allowed without licensing (e.g., fax machines under the Export-Import Policy 1992-97) should not be adjudicated merely because they arrived as baggage. Such commercial baggage imports are assessed to duty at the baggage rate set out in Chapter Note 5 to Chapter 98. Circulars Customs Tue, 07 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5988