Import of commercial goods as part of the baggage - Customs - F. No. 495/10/92-Cus. VI

Import of commercial goods as part of the baggage F. No. 495/10/92-Cus. VI Dated 7-7-1992 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Import of commercial goods as part of the baggage - Regarding. Reference to Board's instructions of even number, dated 31-1-1992 on the subject mentioned above and to state that the position has been reviewed in the context of the latest changes in the import policy wherein except for 87 categories of goods all other items are freely permissible for import. As a result, the import of permissible commercial goods by passengers cannot be held to be unauthorised merely because the goods are being imported through the baggage mode. The items which can be freely imported as normal cargo either by air or sea do not become prohibited goods if brought as part of a passenger's baggage. Therefore, normal restrictions and prohibitions as have been specified in the revised import policy of goods, irrespective of whether they are brought by air, policy of goods, irrespective of whether they are brought by air, by sea or baggage, would be applicable. In this background fax machines imported as baggage would not be subject to adjudication proceedings since fax machines are permitted for import without any licensing requirement in the Export-Import Policy 1992-97. In so far as the rate of duty is concerned, such commercial imports would be assessed to duty at the baggage rate covered by Chapter Note 5 to Chapter 98. Kindly acknowledge the receipt of this letter.