plz solved the queries,its urgent(baggage rule)

Q.mrs & mr kapoor visited germany & brought following goods while returning to india

1.) personal effect like cloths = Rs.35000/-

2.) personal computer = Rs.36000/-

3.) laptop computer = Rs95000/-

4.) 2 ltr of liquir =Rs1600/-

5.) new camera =Rs37400/-.

what is the amount of custom duty payebla ?

Replies (3)

needed

1) purpose of visit

2) duration of stay 

3) whether its their 1st oversea visit or not...........

4) are the computers packed condition or in hand as personal ?

1/3/4 are not subject to customs duty if they are for personal use. 

2 may invite duty if the same is in packed or bought from duty free shop 

5 may be exempted if they can show it used or to be used for personal use.

Personal effects are exempted. One laptop is also exempted. Liquor upto 2 ltrs are exempted.

 Thus value of taxable goods = 36000+37400 = 73400

General free allowance = 25000

Hence Duty shall be payable on 48400 @ 36.05%

waited for your clarification on the issue, but no reply 

bring two items on two passports, better to carry pc on female passport and camera on male passport,

declare that these items are taken for personal use, and no relation to trade of commerce with such items. 

hope customs will allow these in baggage without imposing duty 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details