Richard Wilson of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following: Particulars…

(c) As per rule 3 of Baggage Rules, 2016, tourist of foreign origin, excluding infant, is allowed duty free clearance of (i) travel souvenirs; and (ii) Articles up to the value of 15,000 (excluding inter alia fire arms, cartridges of fire arms exceeding 50 and cigarettes exceeding 100 sticks), if carried on in person. Computation of customs duty payable ₹ Travel souvenir Nil Articles carried on in person 1,50,000 Cigarettes [100 sticks can be accommodated in General Free Allowance (GFA)] 10,000 Fire arms cartridge (50 cartridges can be accommodated in GFA) 25,000 Baggage than can be accommodated in GFA 1,85,000 Less: GFA 15,000 Baggage on which duty is payable 1,70,000 Duty payable @ 38.50% (including 10% Social welfare surcharge) 65,450 Note: Fire arms, cartridges of firearms exceeding 50 and cigarettes exceeding 100 sticks are not chargeable to rate applicable to baggage [Notification No. 26/2016 Cus. dated 31.03.2016]. These items are charged @ 100% applicable to baggage under Heading 9803 of the Customs Tariff.