John Biden, aged 32, is a tourist of US origin. He has come to India on a travel visa and carries with him the following articles as part of…

(c) With reference to the Baggage Rules, 2016, determine customs duty payable. Ignore agriculture infrastructure and development cess. As per rule 3 of the Baggage Rules, 2016, tourist of foreign origin, excluding infant, is allowed duty free clearance of: (i) used personal effects and travel souvenirs; and (ii) Articles up to the value of 15,000 (excluding, inter alia, fire-arms, cartridges of fire arms exceeding 50, wine in excess of 2 litres, tobacco exceeding 125 gms and cigars exceeding 25), if carried on in person or in the accompanied baggage of the passenger. In view of the said provisions, customs duty shall be computed as follows Particulars ₹ Used personal effects Nil Travel souvenirs Nil Laptop [One laptop computer is exempt when imported into India by a passenger ≥ 18 years of age] Nil Tobacco [₹ 5 × 125 gm] [125 gms tobacco can be accommodated in General Free Allowance (GFA)] 625 Cigars [₹ 100 × 25] [25 cigars can be accommodated in GFA] 2,500 Fire-arms' cartridges [₹ 500 × 50] [50 fire-arms' cartridges can be accommodated in GFA] 25,000 1.5 litres wine [Wine upto 2 litres can be accommodated in GFA] 5,000 Mobile phone [Can be accommodated in GFA] 80,000 Total value 1,13,125 Less: GFA 15,000 Baggage on which duty is payable 98,125 Duty payable on baggage @ 35% (Social welfare surcharge on baggage is exempt.) [rounded off] 34,344 Note: Firearms and cartridges of firearms exceeding 50, cigars exceeding 25 and tobacco exceeding 125 gms are not chargeable to rate applicable to baggage [Notification No. 26/2016 Cus. dated 31.03.2016]. Firearms and cartridges of firearms exceeding 50 are chargeable @ 70% applicable to baggage under Heading 9803 of the Customs Tariff. Cigars exceeding 25 and tobacco exceeding 125 gms are chargeable at the respective tariff rates.