CUSTOMS DUTY RATES
RATE OF DUTY I. Generally items imported as baggage are subjected to a
uniform rate of duty for ease of assessment II. The general rate of duty for
items imported in excess of the permissible free allowance is 60% (Notification
No. 136/90 as amended by Notification No. 20/2001-Cus dated 1-03-2001) III. The
rate of duty applicable to items in Annexure II imported by passengers
transferring their residence or returning to India after a stay of 365 days
abroad in the preceding two years is 30% (Notification No. 137/90 as amended by
Notification No. 24/2002 dt.01-03-2002). The total aggregate value of such
goods may be upto Rupees five lakhs IV. Alcoholic drinks and Tobacco products imported
in excess of the free allowance are charged to duty at the rates applicable to
their commercial imports. These rates for some of the items are as follows:-
(i) Cigarettes - 150% (ii) Whisky * (a) not exceeding US $ 25 per case 413.24%
(Notification No. 54/2001 as amended by Notification No. 24/2002 dt.01-03-2002)
(b) exceeding US $ 25 per case 339.92% (Notification No. 54/2001 as amended by
Notification No. 24/2002 dt.01-03-2002) (iii) Wines and Beer * (a) not
exceeding US $ 25 per case 264% (Notification No. 54/2001 as amended by
Notification No. 24/2002 dt.01-03-2002) (b) exceeding US $ 25 per case 212%
(Notification No. 54/2001 as amended by Notification No.24/2002 dt.01-03-2002)
V. Gold is charged to a duty of Rs. 250 per 10 gms. for passengers importing
gold under the prescribed scheme VI. Silver is charged to a duty of Rs. 500 per
Kg. for passengers importing silver under the prescribed scheme * The duty on
Alcoholic Beverages is calculated in following manner A. Suppose the value of
item is Rs. 100 B. Basic Customs Duty (BCD say 100%) = Rs.100 C. Value plus BCD
= Rs. 200 D. Additional Duty (AD say 75%) on C = Rs.150 E. Value + BCD +AD =
Rs.350 F. Special Additional Duty (SAD 4%) = Rs.14 G. Total Duty (BCD+AD+SAD) =
Rs. 264 Note: Incase the value of one item exceeds the duty free allowance,
the duty shall be calculated only on the excess of such amount.
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