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Rates of Duty
5. 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 (the rates are subject to change as per budget provisions every year) :-
Following quantities of Tobacco products and Alcohols may be included for import within the aforesaid duty free allowances mentioned at Sl. No. 1 to 4 above, as the case may be :
(1) 200 cigarettes or 50 cigars or 250 gms tobacco.
(2) Alcoholic liquor or wines upto two litres.
Cigarettes, cigars, tobacco, alcoholic liquors in excess of the above stated quantity or if exceeding the duty free allowance limit are charged to duty at the rates applicable to their commercial imports.
These rates for these items are as follows:-
Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports. The duty rates for these items are as follows:-
(1) Cigarettes 30% Basic + various amounts of Addl. Duty based on length as per C.Ex Duty rates.
(2)(a) Wine/Beer/Champagne upto US$25 per case* :- 260.6% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
upto US$ 10 per case* : 547% of the CIF value.
over US$ 10 to US$ 20 per case* : 416.12% of the CIF value.
(3)(a) Wine/Beer/Champagne over US$25 and upto US$ 40 per case* :- 208.06% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka -
over US$ 20 to US$ 40 per case* : 286.34% of the CIF value.
(4) Alcoholic Drinks over US$ 40 per case* :
(a) Wine/Beer/Champagne - 146.26% of the CIF value.
(b) Whisky/Cognac/Brandy/Gin/Rum/Vodka - 234.84% of the CIF value.
The above rates are the minimum prescribed rates. The actual rate of duty may be more depending on the actual value of the liquor due to the nature of the prescribed Additional Duty rates. For example, the Additional Duty rates for Whisky valued between US$20 and US$40 has been prescribed as 50% or US$53.2 per case, whichever is higher. The calculation above has been made using the % value. However, if the duty using $53.2 comes higher, then that is to be taken instead of the % value. Similar Additional Duty rates are prescribed for other slabs also. Thus, the above rates are meant for the passengers to have an idea of the minimum duty rates. Please consult the Customs Tariff if you need the exact duty rates.
* 1 case = 9 litre. Pro-rata calculation to be made to determine value where the beverage comes in packages other than cases.
6. Gold is charged to a duty of Rs. 255 per 10 gms. for passengers importing gold under the gold import scheme. However, if the imported gold is in the form of gold bars (other than tola bars) bearing the manufacturer's or refiner's engraved serial numbers and weight expressed in metric units, and on gold coins, the duty will be Rs.102 per 10 gms. Jewellery consisting of other metals or those which are encrusted with stones are charged duty as per their commercial import rates as per the Customs Tariff, if exceeding the prescribed duty-free limit (if applicable).
7. Silver is charged to a duty of Rs. 510 per Kg. for passengers importing silver under the silver import scheme <gold-and-silver-by-nris.html>. Jewellery consisting of other metals or those which are encrusted with stones are charged duty as per their commercial import rates as per the Customs Tariff, if exceeding the prescribed duty-free limit (if applicable).
8. Firearms and cartridges exceeding 50 nos., brought under TR as per the prescribed rules are charged with 153% duty. Duty on passenger vehicles imported during TR is charged duty at the rates prescribed in the Customs Tariff.
9. Other non-bonafide baggage items may also be charged higher rates duty and may also attract fine and penalty and/or confiscation in addition. Items brought in commercial quantity may also attract higher duty, fine and penalty.
In case of a valuation dispute or if the passenger does not have enough money at the moment to pay the determined amount of customs duty, the passenger can leave the goods in the custody of customs against a Detention Receipt (DR) without paying the duty immediately. The goods can be taken over at a later date after paying the duty, on production of the DR.
Note: In case 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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