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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 17-04-2026

Value of 10gm Gold ($ 1544.00 x 94.20) = Rs. 145445.00
Basic Customs Duty (5.00%) = Rs. 7272.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 1454.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 8727.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 17-04-2026

Value of 1kg Silver ($ 2509.00 x 94.20) = Rs. 236348.00
Basic Customs Duty (5.00%) = Rs. 11817.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 2363.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 14181.00

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

< April 2026 >
SunMonTueWedThuFriSat
29303112H4
R67891011
1213RR161718
19202122232425
262728293012
3456789
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 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 »
2. 

Amends Notification 09/2025-Integrated Tax (Rate), to prescribe GST rates on tobacco products.
[IGST Notifications: F.No. CBIC-190349/73/2025-TRU; Dated 31-12-2025] read more »
3. 

Amends Notification 09/2025-Central Tax (Rate), to prescribe GST rates on tobacco products.
[CGST Rate Notifications: F.No. CBIC-190349/73/2025-TRU; Dated 31-12-2025] read more »
4. 

Notifies Central Goods and Services Tax (Fifth Amendment) Rules, 2025.
[CGST Notifications: F.No. CBIC-20001/2/2025-GST; Dated 31-12-2025] read more »
5. 

Notifies supplies under section 15(5) of CGST Act for valuation based on Retail sale price (RSP).
[CGST Notifications: F.No. CBIC-20001/2/2025-GST; Dated 31-12-2025] read more »

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

1. 

Appointment of Common Adjudicating Authority in the case of M/s. Control Components India (P) Ltd., (IEC: 0706018192) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No.21/2024.
[Notifications (Non-Tariff): F.No. 466/08/2026-Cus.V; Dated 16-04-2026] read more »
2. 

Procedure to handle export cargo containers off loaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962.
[Board's Circulars: F.No. 4 50 I 23 I 2026-Cus.lV; Dated 15-04-2026] 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 15-04-2026] read more »
4. 

Clarification regarding remission or rebate in case of short realization of sale proceeds by exporters under RoDTEP and RoSCTL schemes.
[Board's Circulars: F.No. CBIC-140605/8/2023-Drawback; Dated 10-04-2026] read more »
5. 

Procedure to handle export cargo originating from SEZ, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962.
[Board's Circulars: F.No. 450/2312026-Cus.IV; Dated 10-04-2026] read more »

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

1. 

Amends Notification No. 11/2026-Central Excise dated 26.03.2026 to increase the RIC on exports of High speed diesel oil outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 11-04-2026] read more »
2. 

Amends Notification No. 08/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of ATF outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 11-04-2026] read more »
3. 

Amends Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 11-04-2026] read more »
4. 

Amends the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 11-04-2026] read more »
5. 

Amends the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 11-04-2026] 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. 

Corrigendum dated 13.04.2026 to Office Order No. 199/2026 dated 09.12.2025.
[Promotions & Transfers: F.No. A-32012/23/2025-Ad.II (Pt.); Dated 13-04-2026] read more »
2. 

Corrigendum to Office Order No. 40/2026 dated 10.04.2026.
[Promotions & Transfers: F.No. A-32012/25/2025-Ad.II; Dated 10-04-2026] read more »
3. 

Grant of proforma promotion in the grade of Additional Commissioner (NFSG).
[Promotions & Transfers: F.No. A-32012/23/2025-Ad.II; Dated 10-04-2026] read more »
4. 

Placing services of Shri Kumthe Sumit Baban, IRS (C&IT: 2017) as Assistant Director in Narcotics Control Bureau (NCB) under Ministry of Home Affairs on deputation basis.
[Promotions & Transfers: F.No. A-35017/12/2025-Ad.II; Dated 10-04-2026] read more »
5. 

Placing services of Shri Amaresh Kumar, IRS (C&IT: 2007) as Executive Vice President (Services) in the Goods & Services Tax Network (GSTN) on deputation basis.
[Promotions & Transfers: F.No. A-35017/21/2026-Ad.II; Dated 10-04-2026] 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
see more »

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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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 »

Review of Legal Provisions in The Matter of Conversion of Foreign Going Vessel from Foreign Run To Coastal Run.

22-03-2024

1. Last year Notification No. 50/2017-Cus., dated 30-06-2017 was amended vide Notification No. 60/2003-Cus., dated 19-10-2023 and a new S.No. 551A was inserted in the said notification. Details of S.No. 551A are as mentioned below: (Please see table printed at the end). 

read more »

Latest News - From Newspaper Headlines
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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 »

REFERENCER for CLEARANCE of INTERNATIONAL PASSENGERS’ BAGGAGE.

29-03-2026

Overview of International Passenger Baggage Clearance

This book provides comprehensive guidelines on customs procedures, baggage rules, exemptions, and currency regulations for international travelers entering or leaving India, aiming to ensure smooth and lawful transit.

Practice and Procedures for Baggage Clearance at read more »

AIU arrests 4 passengers at Chhatrapati Shivaji Maharaj International Airport in drug smuggling case.

20-03-2026

The Air Intelligence Unit (AIU) of the customs department arrested four passengers, including a foreign national, at Mumbai’s Chhatrapati Shivaji Maharaj International Airport (CSMIA) in connection with a consignment of hydroponic cannabis worth around Rs.64 crore. 

During the operation, customs officers seized 64 kilo read more »

New Baggage Rules Notified.

22-02-2026

Notification No. 14/2026-Customs (N.T.) dated 01-02-2026 outlines the Baggage Rules 2026, detailing duty-free allowances to regulate passengers arriving in India while notification No. 15/2026-Customs (N.T.) dated 01-02-2026 lays down the Customs Baggage Declaration Processing Regulations, 2026 for passengers arriving in or departing from India. Further Circular No. read more »

Latest News - Newspaper Reports on Corruption
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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 »

How a phone call nailed IRS officer in Rs. 1.5-crore CGST bribery case.

02-01-2026

It took just one phone call for the Central Bureau of Investigation (CBI) to expose what it describes as a “carefully orchestrated” corruption racket allegedly led by a woman Indian Revenue Service (IRS) officer at the heart of the Central GST department in Jhansi.

read more »

Latest Judgements - SC Judgements on Service Matters
see more »

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 »
04/04/2025

JOGESWAR SAHOO & ORS. vs. THE DISTRICT JUDGE, CUTTACK & ORS.

Service Case - the appellants were working on the post of Stenographers when the subject illegal payment was made to them - It is not reflected in the record that such payment was made to the appellants on account of any fraud or misrepresentation by them - when the financial benefit was extended to the appellants by the District Judge, Cuttack, the same was subsequently not approved by the High Court which resulted in the subsequent order of recovery - It is also not in dispute that the payment was made in the year 2017 whereas the recovery was directed in the year 2023 - in the meanwhile, the appellants have retired in the year 2020 - It is also an admitted position that the appellants were not afforded any opportunity of hearing before issuing the order of recovery - The appellants having superannuated on a ministerial post of Stenographer were admittedly not holding any gazetted post as such applying the principle enunciated by this Court in the above quoted judgment, the recovery is found unsustainable

Case Law »