SERVICES :

CUSTOM DUTY UNDER BAGGAGE RULES

TEXTILES - DUTY @ 35% plus education cess @2% of customs duty.

CIGARETTES, CIGARS, TOBACCO IN EXCESS OF QUANTITY ALLOWED - DUTY @ 145% plus education cess @2% of customs duty.

LIQUOR IN EXCESS OF QUANTITY ALLOWED : DUTY @182 % plus education cess @2% of customs duty.

GOLD UPTO 10 KGS - DUTY Rs. 150/- per 10 grams of coins and Rs.220/- for bar of 10 grams. plus education cess @2% of customs duty.

SILVER UPTO 100 KGS. - DUTY Rs. 500/- per KG. plus education cess @2% of customs duty.

FIRE ARMS INCLUDING AIR GUN - DUTY @ 145% plus education cess @2% of customs duty.

T.R. CONCESSIONAL DUTY ON ELECTRONICS OF ANNEXURE - II DUTY@ 15% plus education cess @2% of customs duty.

FULL CUSTOM DUTY @35% plus education cess @2% of customs duty.

I.T.C. ACTION - DUTY @40% + Redemption Fine + Personal Penalty.

CONCESSIONS UNDER UN-ACCOMPANIED BAGGAGE

( Subject to conditions laid down under Baggage Rules 98 )

Personal Books - Free of Duty under Notification 21/2002.

Foodstuff to Foreign National upto Value limit Rs.50,000/- Free of Duty under Notification No. 45/92.

Deceased Baggage - Custom Duty fully Exempted under Notification 23/98.

Diplomatic Baggage - Free of Duty under Duty Exemption Certificate attested by Ministry of External Affairs Govt. of India, New Delhi .

Old & Used Clothes, Shoes, Blankets - Free of duty under Rule - 3.

Passenger returning to India after a stay over 3 months/6 months allowed Free of Duty for items :

Linen, Utensils, Tableware ( Crockery, Glassware and Cutlery ), Kitchen Appliances and Iron. Upto Limit Rs. 6000/- and for PROFESSINAL EQUIPMENT upto Rs. 10,000/- / Rs. 20,000/- respectively. Both are covered under Rules 5 APPENDIX 'C' `(a) and APPENDIX 'C'(b).

Passenger returning to India after a minimum stay of 365 days allowed up to total limit Rs.75,000/- are covered under RULE 5 APPENDIX 'C'(c).

JEWELRY: Allowed Free of Duty up to limit Rs.10,000/- to Indian Male and Rs.20,000/- to Indian Female Passenger arriving after a stay over one year covered under RULE 6.

T.R. RULES COVERED UNDER RULE - 8

T.R. Concessional Duty on Electronics of Annexure - II with Value limit of Rs.500000/- covered under Notification 137/90.

Used personal effects however are duty exempt. Items in original packing are usually considered brand new.