Classification/Assessment of Projects Imports, Baggage and Postal Imports - CBEC's Customs Manual 2023 - Customs

Chapter 5: Classification/Assessment of Projects Imports, Baggage and Postal Imports 1. Introduction: 1.1 For the sake of convenience, a special classification has been introduced in the Customs Tariff for project imports, baggage and postal imports. By virtue of this classification, the diverse goods that are imported for the purpose of execution of projects or as baggage and postal imports are classified under one heading and subjected to a uniform rate of duty. This facilitates assessment and ensures faster clearances since the alternative would be to classify each item distinctly and subject the same to the applicable duty.