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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 16-10-2026
on account of Tariff Value change

Value of 10gm Gold ($ 1316.00 x 96.95) = Rs. 127586.00
Basic Customs Duty (10.00%) = Rs. 12759.00
Agri. Infra. and Devel. Cess (5.00%) = Rs. 6379.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 19138.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 16-10-2026
on account of Tariff Value change

Value of 1kg Silver ($ 1907.00 x 96.95) = Rs. 184884.00
Basic Customs Duty (10.00%) = Rs. 18488.00
Agri. Infra. and Devel. Cess (5.00%) = Rs. 9244.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 27733.00

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

< October 2026 >
SunMonTueWedThuFriSat
27282930RH3
45678910
11121314151617
RRH21222324
25R2728R3031
1234567
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. 

Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals.
[CGST Instructions: F.No. GST/INV/AuditReportNo.7of2024/33/2024-25; Dated 03-08-2026] read more »
2. 

Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases).
[CGST Circulars: F.No. CBIC-20010/12/2026-GST; Dated 25-07-2026] read more »
3. 

Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction.
[CGST Circulars: F.No. CBIC-20010/11/2026-GST; Dated 25-06-2026] read more »
4. 

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 »
5. 

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 »
6. 

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 »
7. 

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 »
8. 

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 »
9. 

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 »
10. 

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 »

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

1. 

Extends the validity of notification No. 30/2026-Customs from 31st October, 2026 to 31st December, 2026.
[Notifications (Tariff): F.No. CBIC-190354/105/2026-TRU; Dated 22-10-2026] read more »
2. 

Appointment of Common Adjudicating Authority in the case of M/s. Amway India Enterprises Pvt. Ltd. (IEC: 0595052606) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. CUS/SVB-DEL/72/2017-18 dated 01.12.2017.
[Notifications (Non-Tariff): F.No. 466/35/2024-Cus.IV; Dated 21-10-2026] read more »
3. 

Acceptance of Electronic Certificate of Origin (e-CoO) issued under India-New Zealand FTA.
[Board's Instructions: F.No. CBIC-155021/26/2025-ICD-CBEC; Dated 19-10-2026] read more »
4. 

Gives effect to the first tranche of tariff concessions under India - New Zealand Free Trade Agreement.
[Notifications (Tariff): F.No. CBIC-190354/82/2025-TRU; Dated 16-10-2026] read more »
5. 

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 15-10-2026] read more »
6. 

Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles.
[Notifications (Non-Tariff): F.No. 605/13/2023-(DBK); Dated 14-10-2026] read more »
7. 

Assignment of SCNs pending before Commissioner of Customs, NS-1 Commissionerate, Mumbai Customs Zone-II to Commissioner of Customs (Adjudication), Mumbai for adjudication purpose.
[Notifications (Non-Tariff): F.No. 450/46/2026-Cus.IV; Dated 14-10-2026] read more »
8. 

Notification of ICD at Mandalgarh, Bhilwara, Rajasthan u/s. 7(1)(aa) of Customs Act, 1962.
[Notifications (Non-Tariff): F.No. CBIC-52/35/2025; Dated 14-10-2026] read more »
9. 

Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between India and NewZealand) Rules, 2026.
[Notifications (Non-Tariff): F.No. CBIC-15021/26/2025-ICD-CBEC; Dated 12-10-2026] read more »
10. 

Clarification regarding scope of the term "Power Bank" under S.no. 325 of Table I of notification No. 45/2025-Customs dated 24.10.2025.
[Board's Circulars: F.No. 190354/133/2025-TRU; Dated 09-10-2026] read more »

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

1. 

Amends Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of petrol and diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 15-10-2026] read more »
2. 

Amends Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 30-09-2026] read more »
3. 

Amends Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of Aviation Turbine Fuel (ATF) outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 30-09-2026] read more »
4. 

Amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the Road and Infrastructure Cess (RIC) rate on exports of diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 16-09-2026] read more »
5. 

Amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of Aviation Turbine Fuel (ATF) outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 16-09-2026] read more »
6. 

Amends Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rates on exports of petrol and diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 16-09-2026] read more »
7. 

Amends Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the Road and Infrastructure Cess (RIC) rate on exports of diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 01-09-2026] read more »
8. 

Amends Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of Aviation Turbine Fuel (ATF) outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 01-09-2026] read more »
9. 

Amends Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rates on exports of petrol outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 01-09-2026] read more »
10. 

Amends Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the Road and Infrastructure Cess (RIC) rate on exports of diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 14-08-2026] 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. 

Assigning additional charge to the Chief Commissioners.
[Promotions & Transfers: F.No. A.22011/05/2026-Ad.Il; Dated 16-10-2026] read more »
2. 

Promotion to the grade of Chief Commissioner/ Director General of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/11/2025-Ad.Il; Dated 16-10-2026] read more »
3. 

Ante-dating the grant of NFSG in respect of IRS (C&IT:2011) officers.
[Promotions & Transfers: F.No. A.32012/10/2026-Ad.Il; Dated 13-10-2026] read more »
4. 

Appointment of Shri Pawan Kumar, IRS (C&IT: 2005) as Joint Secretary, National River Conservation Directorate (NRCD).
[Promotions & Transfers: F.No. A.32017/07/2026-Ad.Il (Pt.I); Dated 13-10-2026] read more »
5. 

Grant of promotion to the grade of Assistant Commissioner on ad hoc basis- Shri Karanjit Singh.
[Promotions & Transfers: F.No. A.32012/16/2025-Ad.Il; Dated 13-10-2026] read more »
6. 

Additional charge of the post of Pr. Chief Commissioner of Customs, Mumbai Zone-I to Shri Mayank Kumar, Member, CBIC.
[Promotions & Transfers: F.No. A.22011/02/2020-Ad.Il; Dated 12-10-2026] read more »
7. 

Temporary attachment of IRS (C&IT) officers for the purpose of drawing their pay and allowances.
[Promotions & Transfers: F.No. A.22012/01/2023-Ad.Il; Dated 12-10-2026] read more »
8. 

Grant of NFSG- Shri Rakesh Agarwal.
[Promotions & Transfers: F.No. C-50/71/2026-Ad.II; Dated 06-10-2026] read more »
9. 

Ante-dating the grant of NFSG- Shri Vinod Kumar Ahirwar.
[Promotions & Transfers: F.No. C-32012/22/2026-Ad.II; Dated 05-10-2026] read more »
10. 

Promotion to the grade of Principal Chief Commissioner / Principal Director General of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/10/2025-Ad.Il; Dated 05-10-2026] 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
see more »

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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DRI officials seize 5.832 kg of gold worth Rs.8.98 crore near Visakhapatnam.

11-10-2026

The Directorate of Revenue Intelligence intercepted a car travelling from Kolkata to Hyderabad and arrested two persons for smuggling the gold, believed to have entered via the India-Bangladesh border

Officials of the Directorate of Revenue Intelligence (DRI) seized about 5.832 kg of gold, worth read more »

Customs slaps Rs 271 crore penalty on Harshavardini Ranya, 3 others in gold smuggling case.

02-10-2026

BENGALURU: Customs has imposed penalties totalling Rs 270.8 crore on actor Harshavardini Ranya aka Ranya Rao and three others, holding that they were part of a gold-smuggling syndicate that brought more than 127kg of the yellow metal worth Rs 102.5 crore into India between March 2024 and read more »

Four airport Customs officers suspended for 600gm gold extortion.

13-09-2026

Two passengers allege AIU officials retained gold biscuits when ‘settlement’ talks failed.

Four Customs officials posted with the Air Intelligence Unit (AIU) at Sardar Vallabhbhai Patel International Airport in Ahmedabad have been suspended after they allegedly extorted a packet containing gold biscuits weighing 600 read more »

DRI busts gold smuggling syndicate operated by Chinese nationals; recovers gold worth Rs. 1.10 crore from treadmill motor.

08-09-2026

A DRI source said this was the first case detected by the agency in which gold had been concealed inside a treadmill.

The Directorate of Revenue Intelligence (DRI) busted an international gold-smuggling syndicate between September 3, 2026, and September 6, 2026, allegedly read more »

Directorate of Enforcement attaches Rs. 1,906-crore assets in Gameskraft money-laundering probe.

25-07-2026

The Directorate of Enforcement announced that it has provisionally attached movable and immovable assets worth approximately Rs. 1,906 crore belonging to Gameskraft Technologies Pvt. Ltd., its shareholders, and associated entities in connection with a money-laundering case

The Directorate of Enforcement (ED) on Friday announced read more »

Latest News - Newspaper Reports on Corruption
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CBI Arrests Two ED Officials In Rs 5 Lakh Bribery Case.

24-10-2026

The CBI laid a trap and allegedly caught Manoj Dwivedi red-handed while demanding and accepting Rs 5 lakh on behalf of the Enforcement Officer for extending favour to the complainant's father in the case.

The Central Bureau of Investigation (CBI) has arrested two read more »

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 »

Latest Judgements - SC Judgements on Service Matters
see more »

08-09-2026

G.P. SANGEETHA AND ORS. ETC. ETC. vs. STATE OF KERALA AND ORS.

Service Matter - For the reasons aforesaid, since the two group of teachers cannot claim equivalence qua experience in rendering service as teachers, the same is a valid criterion for differentiation in pay scales.

Case Law »
20-08-2026

MAYA BANERJEE vs. UNION OF INDIA & ORS.

Service Matters - In view of the settled legal position as to the binding value of the earlier judgments, follow the principles laid down by this Court in S.K. Mastan Bee (supra) and, as a consequence, allow the present Appeals and modify the order passed by the High Court to direct that the appellant shall be entitled to family pension from the date of death of her husband i.e., from 12.11.2000 - The entire arrears shall be paid to the appellant with interest at the rate of 6% per annum within a period of three months from the date of order.

Case Law »
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 »