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Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage

Customs - 26/2016 - Dated:- 31-3-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 26 /2016-Customs New Delhi, the 31st March, 2016 G.S.R. 379 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962(52 of 1962), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 136/1990- Customs, dated the 20th March, 1990, published in the Gazette of India, E .....

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f a crew as baggage, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (2) of the said Table. TABLE Description of articles Rate (1) (2) Any article the value of which exceeds the duty free allowance admissible to such passenger or member under the Baggage Rules, 2016. 35% ad valorem On the unaccompanied baggage. 35% ad valorem Explanation.- Where .....

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