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Kolkata Customs
Important News

 

ADDITIONAL INFORMATION

BAGGAGE - RATE OF DUTY

1. RATE OF DUTY - BAGGAGE ARTICLES IN GENERAL:

Basic Customs Duty : @ 35% ad valorem
[Notification No. 26/2016-Customs dated 31-03-2016]

Social Welfare Surcharge : @ 10% of duty
[Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

2. RATE OF DUTY - TRANSFER OF RESIDENCE:

Basic Customs Duty : @ 15% ad valorem 
[Notification No. 27/2016-Customs dated 31-03-2016]

Social Welfare Surcharge : @ 10% of duty
[Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

3. RATE OF DUTY - CIGARETTES:

Basic Customs Duty : @ 30% ad valorem 
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 24.02]

Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : 28%
[Notification No.1/2017-Integrated Tax (Rate) dated 28-06-2017]

Compensation Cess as per Notification No.1/2017-Compensation Cess (Rate) dated 28-06-2017

Social Welfare Surcharge : @ 10% of duty
[Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

4. RATE OF DUTY - ALCOHOLIC LIQUORS:

[Whisky/Rum/Gin/Vodka etc.]

Basic Customs Duty : @ 150% ad valorem 
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.08]

Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]

Social Welfare Surcharge : Nil
[Notification No. 11/2018-Customs dated 02-02-2018

5. RATE OF DUTY - WINE OF FRESH GRAPES:

Basic Customs Duty : @ 150% ad valorem 
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.04]

Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]

Social Welfare Surcharge : Nil
[Notification No. 11/2018-Customs dated 02-02-2018

6. RATE OF DUTY - BEER MADE FROM MALT:

Basic Customs Duty : @ 100% ad valorem 
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.03]

Social Welfare Surcharge : @ 10% of duty
[Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]

7. RATE OF DUTY - FIRE ARMS & CARTRIDGES EXCEEDING 50:

Basic Customs Duty : @ 100% ad valorem 

[Under Tariff Heading 98.03 since Notification No. 26/2016-Customs dated 31-03-2016 is not applicable as per para 2]

Social Welfare Surcharge : @ 10% of duty
[Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

8. RATE OF DUTY - FIRE ARMS – EXEMPTION FOR SPORTS:

Basic Customs Duty : @ 50% ad valorem 
[Concessional duty when imported by a renowned shot as under Notification No. 147/94-Customs dated 13-07-1994 (as amended)]

Social Welfare Surcharge : @ 10% of duty
[Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

9. RATE OF DUTY - GOLD BARS/ORNAMENTS:

[1 kilogram per eligible passenger - Ref: Notification No. 50/2017-Cus., dated 30.06.2017]

Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger (Notification No. 50/2017-Cus., dated 30.06.2017 - Sr. No. 356) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls (Notification No. 50/2017-Cus., dated 30.06.2017 - Sr. No. 356)
For 10 grams Rs. 3063.00 For 10 grams Rs. 3063.00

10. RATE OF DUTY - SILVER IN ANY FORM:

[10 kilogram per eligible passenger - Ref: Notification No. 50/2017-Cus., dated 30.06.2017]

Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger (Notification No. 50/2017-Cus., dated 30.06.2017 - Sr. No. 357)
For 1 kilogram Rs. 3945.00

11. RATE OF DUTY - PET ANIMALS:

Basic Customs Duty : @ 35% ad valorem
[Notification No. 26/2016-Customs dated 31-03-2016]

Social Welfare Surcharge : @ 10% of duty
[Social Welfare Surcharge levied on imported goods with effect from 2nd February, 2018, under clause 108 of the Finance Bill, 2018.]

Integrated Tax under section 3(7) of the Customs Tariff Act, 1975 : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]

For more information on import and export of pets contact: 
Animal Quarantine & Certification Services (WR), 
Kopar Khairne, Sector 11, Navi Mumbai - 400 709. 
OR
Regional Deputy Director (WR), 
Wildlife Crime Control Bureau, 
Air Cargo Complex, Sahar, Mumbai - 400 099.

[DGFT Guidelines on Import of Pet Animals]

12. OTHER RELEVANT RULES/REGULATIONS/ORDES:

Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 - Amended. 
[Foreign Trade (Exemption from Application of Rules in Certain Cases) Amendment Order, 2017]

Amendment in Chapter Notes and Import Policy and Policy Conditions of items under Chapter 98 of ITC (HS), 2017 - Schedule - 1 (Import Policy).
[DGFT Notification No. 16/2015-2020 Dated: 12 July, 2017]

Import Policy of Unmanned Aircraft System (UAS)/Unmanned Aerial Vehicle (UAVs)/Remotely Piloted Aircraft (RPAs)/ Drones. 
[DGFT Notification No. 16/2015-2020 Dated: 27 July, 2016]

Foreign Exchange Management (Export and import of currency) Regulations, 2015. 
[RBI Notification No. FEMA 6 (R) /RB-2015 Dated: 29 December, 2015]