Mrs. X, an Indian resident (36 years old) who was on a visit to China, returned after 6 months. She was carrying with her the following items: (i)…
CA Final · Indirect Tax Laws · MTP · November 2026
Mrs. X, an Indian resident (36 years old) who was on a visit to China, returned after 6 months. She was carrying with her the following items: (i) Used personal effects ₹75,000 (ii) Laptop computer ₹60,000 (iii) Jewellery - 25 grams (purchased in China) ₹75,000 (iv) Music system ₹50,000 Compute the customs duty payable by Mrs. X with reference to the Baggage Rules, 2026. Ignore Agriculture infrastructure and development cess.
Suggested Answer and Working Notes:
Computation of customs duty payable by Mrs. X Particulars ₹ Used personal effects [Duty free clearance is allowed] Nil Laptop computer [One laptop computer is exempt when imported into India by a passenger ≥18 years of age] Nil Jewellery [Duty free jewellery allowance is not available to Mrs. X since she did not reside abroad for more than 1 year] 75,000 Music system 50,000 Total value 1,25,000 Less: General duty free baggage allowance of ₹75,000 75,000 Value of baggage liable to customs duty 50,000 Rate of duty 35% Customs duty @ 35% 17,500
Topics: Customs: Levy of and Exemptions from Customs Duty
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