Ms. Veronica, a UK Citizen, aged 17 years, visited India on tourist visa on 01.02.2025. She brought with her the following items on her visit, (A)…
CA Final · Indirect Tax Laws · PYQS · September 2025
Ms. Veronica, a UK Citizen, aged 17 years, visited India on tourist visa on 01.02.2025. She brought with her the following items on her visit, (A) Travel souvenir worth - 60,000 (B) Laptop computer valued - 40,000 (C) Other articles carried on in person worth - 75,000 With reference to the Baggage Rules, 2016, determine the value of baggage liable to customs duty.
Suggested Answer and Working Notes:
Computation of value of baggage liable to customs duty Particulars ₹ Travel Souvenir [Allowed to be brought free of duty.] Nil Laptop computer [Not exempt, since one laptop computer is exempt only when imported into India by a passenger ≥ 18 years of age.] 40,000 Other articles carried on in person 75,000 Baggage that can be accommodated in GFA 1,15,000 Less: General Duty free baggage allowance in case of tourist of foreign origin (15,000) Value of baggage liable to customs duty 1,00,000
Topics: Customs: Importation and Exportation of Goods
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