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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 12-06-2026

Value of 10gm Gold ($ 1343.00 x 96.60) = Rs. 129734.00
Basic Customs Duty (10.00%) = Rs. 12973.00
Agri. Infra. and Devel. Cess (5.00%) = Rs. 6487.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 19460.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 12-06-2026

Value of 1kg Silver ($ 2092.00 x 96.60) = Rs. 202087.00
Basic Customs Duty (10.00%) = Rs. 20209.00
Agri. Infra. and Devel. Cess (5.00%) = Rs. 10104.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 30313.00

Silver Price Silver Price

Import Duty on Silver

Exchange Rates

Exchange Rates Exchange Rates

GST Revenue Collections

GST Revenue Collections GST Revenue Collections

GST Corner

Indian Customs Holidays

< June 2026 >
SunMonTueWedThuFriSat
31123456
78910111213
14151617181920
2122232425H27
2829301234
567891011
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2026    60%
01-07-2025    58%
01-01-2025    55%
01-07-2024    53%
01-01-2024    50%
01-07-2023    46%
01-01-2023    42%
01-07-2022    38%
01-01-2022    34%
01-07-2021    31%
01-01-2021    (28%)
01-07-2020    (24%)
01-01-2020    (21%)
01-07-2019    17%
01-01-2019    12%
01-07-2018    9%
01-01-2018    7%
01-07-2017    5%
01-01-2017    4%
01-07-2016    2%
01-01-2016    0%
(...) not paid on account of covid.

Rates of Dearness Allowance

Rates of Interest on GPF

Effective Dates Interest Rates
01-04-2020 07.10%
01-07-2019 07.90%
01-10-2018 08.00%
01-01-2018 07.60%
01-07-2017 07.80%
01-04-2017 07.90%
01-10-2016 08.00%
01-04-2016 08.10%

Rates of Interest on GPF

Referencer for clearance of international passengers’ baggage (First Edition)

A comprehensive and practical guide for the passengers and Customs Officers containing a collection of Government orders on the creance of International passengers' Baggage.

Buy or Read for Free a Kindle Edition

(Hardcover)

Referencer for GST Acts 2021
(Third Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time and upto June 2021 alongwith caselaws soted chapter-wise.

Buy or Read for Free a Kindle Edition

Referencer for Air Customs Officers
(Second Edition)

A Complete Collection of All the Government of India’s & CBIC's Orders on the Clearance of International Passengers and Baggage at Airports and Seaports
Now on sale at www.Amazon.in

Buy or Read for Free an updated Kindle Edition

Referencer for Import Docks Officers
(First Edition)

An Exhaustive Collection of All the Government of India’s, CBIC's and Local Commissionerate's Orders on the Clearance of Containerized Cargo Imported at Docks, CFSs and ICDs
Now on sale at Amazon Kindle Store

Buy or Read for Free a Kindle Edition (Vol-I)

Buy or Read for Free a Kindle Edition (Vol-II)

What's New?
Documents added in the Referencer Library.

CGST, IGST & UGST - Notifications, Circulars & Instructions
see more »

1. 

Amends Notification No 9/2025-Central tax (Rate) to align them with changes made vide Finance Act, 2026.
[CGST Rate Notifications: F.No. 190341/139/2026-TRU; Dated 30-04-2026] read more »
2. 

Amends Notification No 9/2025-Integrated tax (Rate) to align them with changes made vide Finance Act, 2026​.
[IGST Notifications: F.No. 190341/139/2026-TRU; Dated 30-04-2026] read more »
3. 

Amends Notification No 9/2025-Union Territory ​tax (Rate) to align them with changes made vide Finance Act, 2026​.
[UTGST Rate Notifications: F.No. 190341/139/2026-TRU; Dated 30-04-2026] read more »
4. 

Extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026
[CGST Notifications: F.No. CBIC-20006/45/2025 GST; Dated 21-04-2026] read more »
5. 

Amends Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products.
[UTGST Rate Notifications: F.No. CBIC-190349/73/2025-TRU; Dated 31-12-2025] read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Implementation of MeitY Notification S.O. 2204(E) dated 05.05.2026 regarding “Standalone Hard Disk Drives” under Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021.
[Board's Instructions: F.No. 450/51/2018; Dated 12-06-2026] read more »
2. 

Implementation of MeitY Notification S.O. 1246(E) dated 10.03.2026 regarding exemption for Highly Specialized Equipment (HSE) under Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021.
[Board's Instructions: F.No. 450/51/2018; Dated 12-06-2026] read more »
3. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2026-Cus.V; Dated 11-06-2026] read more »
4. 

Notification under Section 28A of Customs Act,1962 for non levy of customs duty on import of goods for generation of nuclear power, falling under tariff items 84013000.
[Notifications (Non-Tariff): F.No. 450/25/2025-Cus.IV; Dated 11-06-2026] read more »
5. 

Amends the notification No. 51/2021-Customs (ADD), dated the 16th September, 2021 [G.S.R. 637(E)].
[Notifications (ADD): F.No. 190354/169/2021-TRU; Dated 10-06-2026] read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Amends Notification No. 03/2021-Central Excise dated 01.02.2021 to give exemption from AIDC to duty-paid Ethanol blends of petrol,i.e. E22, E25, E27 and E30.
[Notifications (Tariff): F.No. 190354/295/2021-TRU; Dated 10-06-2026] read more »
2. 

Notifies exemption from RIC to duty-paid Ethanol blends of petrol, i.e. E22, E25, E27 and E30.
[Notifications (Tariff): F.No. 190354/295/2021-TRU; Dated 10-06-2026] read more »
3. 

Amend Notification No. 28/2002-Central Excise dated 13.05.2002 to give exemption from SAED to duty-paid Ethanol blends of petrol, i.e. E22, E25, E27 and E30.
[Notifications (Tariff): F.No. 190354/295/2021-TRU; Dated 10-06-2026] read more »
4. 

Amends Notification No. 11/2017-Central Excise dated 30.06.2026 to give exemption from basic excise duty to duty-paid Ethanol blends of petrol,i.e. E22, E25, E27 and E30.
[Notifications (Tariff): F.No. 190354/295/2021-TRU; Dated 10-06-2026] read more »
5. 

Amends Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rate on exports of ATF outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 30-05-2026] read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.
[Orders: F.No. CBIC-110267/42/2023-CX-VIII SECTION-CBEC; Dated 04-05-2023] read more »
2. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s A.K. Construction Co.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
3. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Hi-tech Equipment Services.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
4. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Subhash Earthmovers.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
5. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 27-04-2023] read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
see more »

1. 

Placing services of Shri Prakash Borgohain, IRS (C&IT: 2009) as Managing Director in North East Cane and Bamboo Development Council (NECBDC), Burnihat, Assam on deputation basis.
[Promotions & Transfers: F.No. A-35017/29/2026-Ad.II; Dated 11-06-2026] read more »
2. 

Corrigendum to Office Order No. 157/2025 dated 30.09.2025.
[Promotions & Transfers: F.No. A-32012/13/2020-Ad.II (Pt.); Dated 10-06-2026] read more »
3. 

Placing services of Ms. Ruchita Vij, IRS (C&IT: 2004) as Joint Secretary, National Testing Agency under the Department of Higher Education under the Central Staffing Scheme.
[Promotions & Transfers: F.No. A-35017/05/2025-Ad.II; Dated 10-06-2026] read more »
4. 

Promotion to the grade of Commissioner of Customs and Indirect Taxes (SAG).
[Promotions & Transfers: F.No. A-32012/13/2025-Ad.II; Dated 02-06-2026] read more »
5. 

Promotion to the grade of Principal Commissioner of Customs and Indirect Taxes (HAG).
[Promotions & Transfers: F.No. A-32012/12/2025-Ad.II; Dated 02-06-2026] read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
see more »

1. 

Procedure for Allocation of Quantities for import of Calcined Petroleum Coke for Aluminium Industry and Raw Petroleum Coke for CPC manufacturing industry, for the Financial Year 2025-26- reg.
[DGFT - Public Notices: F.No. ; Dated 12-02-2025] read more »
2. 

Amendment in Export Policy of Raw Human Hair
[DGFT - Notifications: F.No. ; Dated 10-02-2025] read more »
3. 

Amendment in Import Policy condition no. 1(III) under Chapter 87 of ITC (HS), 2022, Schedule –I (Import Policy). - reg.
[DGFT - Notifications: F.No. ; Dated 07-02-2025] read more »
4. 

Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour - regarding.
[DGFT - Public Notices: F.No. ; Dated 07-02-2025] read more »
5. 

Export of Broken Rice to Senegal through National Cooperative Exports Limited (NCEL) -reg
[DGFT - Notifications: F.No. ; Dated 06-02-2025] read more »

Discussion Board - Member's Feedback, Queries & Replies
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12-04-2026

Sir,

What is the procedure for import of birds in baggage under Baggage Rules 2026.

read more »

26-11-2025

Sir,

A government servant joined the department on 2400 grade pay in 2002 further he got his 1st promotion in 2010 on same grade pay (only designation changed).

Para 12 of DOPT OM No. DOPT-1669022409144 dt read more »

News & Views - Articles Written by Prominent Members
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Anti-Dumping Duty on Monoisopropylamine and its Classification.

07-06-2026

1. As per the Notification No. 8/2026-Cus. (ADD), dated 22-05-2026, anti-dumping duty (ADD) has been levied on import of Monoisopropylamine originating in or exported from the People's Republic of China. The said goods is specified in column (3) of the table of the said notification and falling read more »

Countervailing Duty (CVD) on Saccharin and Its Classification.

19-08-2024

1. As per the Notification No.04/2022-Customs (CVD) dated 21.10.2022, final Countervailing Duty (CVD) has been levied on import of Saccharine originating in or exported from Thailand. The said goods is specified in column (3) of the table of the said notification falling under tariff item 29251100 of read more »

Latest News - From Newspaper Headlines
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Customs officials seize 2.7 kg gold worth ?4.26 crore hidden in aircraft speaker on Dubai-Ahmedabad flight.

13-06-2026

The incident occurred on board an IndiGo flight 6E-1478, which arrived at the Sardar Vallabhbhai Patel International (SVPI) Airport in Ahmedabad from Dubai.

The seizure was made after Custom officials carried out a detailed search with the help of aircraft engineers.

read more »

US passenger hiding 115 smuggled gold bars in belt nabbed at Delhi airport.

17-05-2026

NEW DELHI: Customs officials at Delhi’s Indira Gandhi International Airport on Saturday said they had seized 115 smuggled gold bars weighing 3.5 kg from an American national of Indian origin, news agency PTI reported.

The seizure comes amid a recent rise in gold smuggling read more »

Customs seizes marijuana worth nearly Rs 9 crore at Delhi airport.

08-05-2026

Customs officers at Delhi's Indira Gandhi International Airport have arrested two Indian passengers for allegedly smuggling suspected marijuana worth nearly Rs 9 crore from Vietnam, officials said on Thursday.

The passengers arrived from Vietnam on May 5 and were intercepted at the Green Channel read more »

Cabinet approves additional instalment of Dearness Allowance to Central Government employees and Dearness Relief (DR) to pensioners w.e.f. 01.01.2026.

18-04-2026

The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved to release an additional instalment of Dearness Allowance (DA) to Central Government employees and Dearness Relief (DR) to pensioners w.e.f. 01.01.2026 representing an increase of 2% over the existing rate of 58% of the read more »

28.750 kg Narcotics (Ganja) worth Rs 29 Cr and Assorted Medicines worth Rs 33Lacs seized at IGI Airport, New Delhi.

11-04-2026

On the basis of APIS profiling, two male Indian paxs, travelling from Kuala Lumpur to Delhi by flight number OD-205 dated 11.04.2026 were followed and intercepted while exiting through green channel. During X-ray of baggage, some suspicious images were noticed. Further examination of the baggage resulted in read more »

Latest News - Newspaper Reports on Corruption
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CBI books IRS officer, his wife in Rs. 4.57-cr disproportionate assets case.

02-05-2026

During the period under CBI scrutiny, Amit Singal was the additional director general of the Directorate General of Tax Services, CBIC, New Delhi, while his wife, Anupama Singla, was the commissioner of Income Tax, CBDT, New Delhi.

MUMBAI: The Central Bureau of Investigation (CBI) read more »

Two GST Officials held Red-Handed While Accepting Bribe to approve GST Registration.

09-04-2026

The CBI arrested GST Superintendent and Inspector, Ranipet Range, for accepting a Rs 15,000 bribe in place of accepting GST Registration.

Two GST Officials held Red-Handed While Accepting Bribe to approve GST Registration.

The Central Bureau of Investigation (CBI), in a read more »

Latest Judgements - SC Judgements on Service Matters
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27/05/2026

STATE OF UTTAR PRADESH vs. A.K. GABA & ORS.

Service Matters - The High Court has meticulously re-appreciated the entire evidence on record and assigned cogent reasons while extending benefit of doubt to the respondents - The view taken by the High Court is certainly a plausible and possible view arising from the evidence available on record - The prosecution has failed to establish beyond reasonable doubt the essential ingredients of demand, acceptance and criminal conspiracy - Accordingly, this Court is of the considered opinion that the impugned judgment and order passed by the High Court acquitting the respondents does not warrant interference - The criminal appeals, being devoid of merit, are accordingly dismissed.

Case Law »
02-05-2025

AMAN BHATIA vs. STATE (GNCT OF DELHI)

Service Matters - The legislature has used a comprehensive definition of “public servant” to achieve the purpose of punishing and curbing the growing menace of corruption - Keeping this intention of the legislature in mind, the definition of “public servant” as defined under the PC Act should be given a purposive and wide interpretation so as to advance the object underlying the statute - It is the nature of duty being discharged by a person which assumes paramount importance when determining whether such a person falls within the ambit of the definition of public servant as defined under the PC Act - Stamp vendors across the country, by virtue of performing an important public duty and receiving remuneration from the Government for the discharge of such duty, are undoubtedly public servants within the ambit of Section 2(c)(i) of the PC Act - the appellant was eligible for receiving discount on the purchase of stamp papers owing to the license that he was holding - the discount is traceable to and is governed by the 1934 Rules framed by the State Government - the appellant, could be said to be “remunerated by the government” for the purposes of Section 2(c)(i) of the PC Act - the prosecution has failed in establishing the allegation of demand for illegal gratification and acceptance thereof beyond reasonable doubt - the conviction of the appellant for the offences under Section 7 and 13(1)(d) read with Section 13(2) of the PC Act cannot be sustained and is, thus, liable to be set aside - the appeal succeeds and is allowed - The conviction and sentence of the accused, as awarded by the Trial Court and affirmed by the High Court is set aside.

Case Law »