BAGGAGE RULES-1962
1. Mr. Rahul an Indian resident and an engineer by profession who was engaged in profession UK for 9
months, brought with him on 10th April, 2018 the following used items on his return to India.
Rs
Personal effect 1,00,000
Digital Video displayer 5,000
AC 45,000
Music System 55,000
Microwave Oven 28,000
Fax Machine 52,000
Domestic Refrigerator (capacity 250 litres) 1,20,000
Jewellery (18 gms) 75,000
2. Mr. Devendra, an Indian Entrepreneur, went to China to explore new business opportunities on 05- 04-
2018. The following details regarding imports are submitted by him with the customs authorities
on return to India on 20-02-2019.
(a) 2 Music systems each worth 23,000
(b) Jewellery brought by Mr. Devendra worth Rs 49,000 (18 grams)
Write a brief note on his eligibility with regard to duty free baggage allowance as per the Baggage Rules,
2016.
3. On 20-08-2018 Mr. Bretlee tourist of Chinese origin comes to India, along wtih his wife Chinglee and
child Brucelee and age of child is 2 years.
Rs
i. Personal effects
Bretlee 50,000
Chinglee 60,000
Brucelee 30,000
ii. Laptops 40,000 each
iii. 3 bottles of wine of 1 litre each total value 6,000
iv. Digital Camera 11,000
v. Mobile 20,000
Calculate the customs duty payable.
4. Mr. John Miller (age 37 years), a tourist from Australia came to India on tourist visa for a period of 32
days on 18th February, 2019 along with his wife aged 32 years and a daughter aged 2 years. He brought
following items along with him.
(a) Personal effects like clothes of Mr. Miller valued at Rs 42,000, of Mrs. Miller valued at Rs 71,000 and of
the infant Rs 30,000.
(b) 2 laptop computers worth Rs 58,000 each.
(c) 3 bottles of vodka of 1 litre each of total value of Rs 9,300.
(d) Digital camera worth Rs 22,000.
(e) Mobile worth Rs 34,000.
What is the Customs Duty Payable ?
5. Mrs. A, a person of Indian Origin, aged 45 years came to India on tour along with her baby aged 21⁄2
She carried with her following goods:
(a) Personal effects like clothes of Mrs. A valued at Rs 55,000.
(b) Used personal effects of infant value of Rs 75,000.
(c) Laptop worth Rs 65,000.
(d) Travel souvenirs valued at Rs 15,000.
(e) 1 litre wine worth Rs 4,000.
(f) Mobile worth Rs 20,000.
(g) Digital Camera ₹65,000.
(h) Cigars 20 worth 2,000.
BAGGAGE RULES-1962
What is the customs duty payable?
6. Compute duty liability in respect of jewellery in independent cases if the passenger was residing abroad
for over one year before his return to India on 10/4/2018.
Name of Passengers Weight of Jewellery Value of Jewellery (Rs.)
Mr. X 18 gms 53,000
Mr. Y 22 gms 48,000
Mr. Z 20 gms 50,000
Mr. P 25 gms 75,000
Mrs. Q 38 gms 1,00,000
Mrs. R 45 gms 1,12,500
Mr. S 50 gms 1,37,500
Mr. T 45 gms 90,000
7. Mr. Amogh an Indian resident and an engineer by profession who was engaged in his profession in USA
for 10 months, brought with him on 10/4/2018, the following used items on his return to India:
i. Used personal effects of Rs 90,000.
ii. Digital Video Disc Player of ₹10,000.
iii. Music system of ₹60,000.
iv. Air-conditioner of ₹45,000.
v. Microwave Oven of ₹30,000.
vi. Fax Machine of 58,000.
vii. One Laptop worth ₹50,000.
viii. Domestic Refrigerator of capacity of 315 litres of ₹1,00,000.
ix. Jewellery (18 gms) of 60,000.
Calculate custom duty payable by him.
8. Mr. Robard an Indian resident of 35 years returned to India after visiting London on 10th April, 2019. On
his baggage he brought following items with him:
Particulars Rs
Goods with personal effects like cloths etc. 60,000
10 liters of Wine 5,000
Cigars 100 worth 21,000
A Microwave oven 30,000
Rate of Basic Custom Duty [BCD] 35%
Social Welfare Surcharge [SWS] 10%
Calculate Custom duty Payable.