BAGGAGE - RATE OF DUTY

1. RATE OF DUTY - BAGGAGE ARTICLES IN GENERAL:

Basic Customs Duty : @ 35% ad valorem
[Notification No. 26/2016-Customs dated 31-03-2016]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]

2. RATE OF DUTY - TRANSFER OF RESIDENCE:

Basic Customs Duty : @ 15% ad valorem 
[Notification No. 27/2016-Customs dated 31-03-2016]

Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]

Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]

Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]

RATE OF DUTY ON SOME ARTICLES

3. RATE OF DUTY - CIGARETTES:

Basic Customs Duty : @ 100% ad valorem  [Under Tariff Heading 98.03 since Notification No. 26/2016-Customs dated 31-03-2016 is not applicable as per para 2] Education Cess : @ 2% + 1% of duty [Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively] Additional Duty under section 3 of the Customs Tariff Act – Nil [Notification No. 183/86-Customs dated 01-03-1986 (as amended)] Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil [Notification No. 21/2012-Customs dated 17-03-2012]

4. RATE OF DUTY - ALCOHOLIC LIQUORS:

[Whisky/Rum/Gin/Vodka etc.] Basic Customs Duty : @ 150% ad valorem  [Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.08] Special Additional Duty under section 3A of the Customs Tariff Act : 4% [Notification No. 23/2002-Customs dated 01-03-2002 (as amended)] Additional Duty of Customs : Nil [Notification No. 82/2007-Customs dated 03-07-2007] Education Cess : Nil [Notification No. 69/2004-Customs dated 09-07-2004 and Notification No. 28/2007-Customs dated 01-03-2007]

5. RATE OF DUTY - WINE OF FRESH GRAPES:

Basic Customs Duty : @ 150% ad valorem  [Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.04] Additional Duty of Customs : Nil [Notification No. 82/2007-Customs dated 03-07-2007] Education Cess : Nil [Notification No. 69/2004-Customs dated 09-07-2004 and Notification No. 28/2007-Customs dated 01-03-2007]

6. RATE OF DUTY - BEER MADE FROM MALT:

Basic Customs Duty : @ 100% ad valorem  [Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.03] Education Cess : @ 2% + 1% of duty  [Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively] Additional Duty of Customs : Nil [Notification No. 82/2007-Customs dated 03-07-2007]

7. RATE OF DUTY - FIRE ARMS & CARTRIDGES EXCEEDING 50:

[Import prohibited] Basic Customs Duty : @ 100% ad valorem  [Under Tariff Heading 98.03 since Notification No. 26/2016-Customs dated 31-03-2016 is not applicable as per para 2] Education Cess : @ 2% + 1% of duty  [Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively] Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil [Notification No. 21/2012-Customs dated 17-03-2012] Additional Duty under section 3 of the Customs Tariff Act : Nil [Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

8. RATE OF DUTY - FIRE ARMS – EXEMPTION FOR SPORTS:

[Import prohibited] Basic Customs Duty : @ 50% ad valorem  [Concessional duty when imported by a renowned shot as under Notification No. 147/94-Customs dated 13-07-1994 (as amended)] Education Cess : @ 2% + 1% of duty  [Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively] Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil [Notification No. 21/2012-Customs dated 17-03-2012] Additional Duty under section 3 of the Customs Tariff Act : Nil [Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

9. RATE OF DUTY - GOLD BARS/ORNAMENTS:

[1 kilogram per eligible passenger - Ref: Notification No. 12/2012-Customs dated 17-03-2012 as amended by Notification No. 26/2012-Customs dated 18-04-2012]

Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger (Notification No. 12/2012-Cus., dated 17-03-2012 - Sr. No. 321) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls (Notification No. 12/2012-Cus., dated 17-03-2012 - Sr. No. 321) For 10 grams Rs. 2785.00 (including Education Cess @ 3%) For 10 grams Rs. 2785.00 (including Education Cess @ 3%)

10. RATE OF DUTY - SILVER IN ANY FORM:

[10 kilogram per eligible passenger - Ref: Notification No. 12/2012-Cus. as amended by Notification No. 26/2012-Cus dated 18-04-2012]

Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger (Notification No. 12/2012-Cus., dated 17-03-2012 - Sr. No. 322) For 1 kilogram Rs. 3697.00 (including Education Cess @ 3%)

11. RATE OF DUTY - PET ANIMALS:

[Import prohibited] Basic Customs Duty : @ 35% ad valorem [Notification No. 26/2016-Customs dated 31-03-2016] Education Cess : @ 2% + 1% of duty [Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively] Additional Duty under section 3 of the Customs Tariff Act : Nil [Notification No. 183/86-Customs dated 01-03-1986 (as amended)] Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil [Notification No. 21/2012-Customs dated 17-03-2012] Special Additional Duty under section 3A of the Customs Tariff Act : Nil [Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]