https://www.taxtmi.com/notifications?id=118948 Articles under Heading 9803 imported as baggage are exempt from that portion of customs duty exceeding a rate of 35% ad valorem; duty is calculated on the value exceeding the passenger's duty free allowance or, for unaccompanied baggage, on the full value, and where one article exceeds the allowance duty applies only to the excess value not utilised for other baggage. Specified exclusions include firearms, cartridges over fifty, excess tobacco, and goods via courier. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 02 Feb 2026 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=118948 Articles under Heading 9803 imported as baggage are exempt from that portion of customs duty exceeding a rate of 35% ad valorem; duty is calculated on the value exceeding the passenger's duty free allowance or, for unaccompanied baggage, on the full value, and where one article exceeds the allowance duty applies only to the excess value not utilised for other baggage. Specified exclusions include firearms, cartridges over fifty, excess tobacco, and goods via courier. Notifications Customs Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/notifications?id=118948