Effective Rate of Duty on Baggage
AS per Notification No. 136/1990- Customs, dated the 20th March, 1990, the rate of duty on the baggage of the passengers after availing the duty free concession is 35%. This notification is superseded. The rate of duty remains at 35%. This rate of duty is not applicable to certain goods like alcohol in excess of two litres.
Notification No. , Dated:March 31, 2016