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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 04-09-2026

Value of 10gm Gold ($ 1468.00 x 95.25) = Rs. 139827.00
Basic Customs Duty (10.00%) = Rs. 13983.00
Agri. Infra. and Devel. Cess (5.00%) = Rs. 6991.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 20974.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 04-09-2026

Value of 1kg Silver ($ 2267.00 x 95.25) = Rs. 215932.00
Basic Customs Duty (10.00%) = Rs. 21593.00
Agri. Infra. and Devel. Cess (5.00%) = Rs. 10797.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 32390.00

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

< September 2026 >
SunMonTueWedThuFriSat
3031123H5
6789101112
13R1516171819
20212223242526
27282930123
45678910
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. 

National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information.
[Board's Circulars: F.No. 450/26/2019-Cus.IV (Pt.); Dated 03-09-2026] read more »
2. 

Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before granting out-of-charge in case of PGA facilitated Bills of Entry.
[Board's Circulars: F.No. CBIC-510401/4/2023; Dated 03-09-2026] read more »
3. 

Amendment to Circular No. 08/2026-Customs dated 28.02.2026 - Rationalization of documentation requirements under the Eligible Manufacturer Importer (EMI) Scheme.
[Board's Circulars: F.No. 450/81/2016-Cus.IV; Dated 03-09-2026] read more »
4. 

Appointment of Common Adjudicating Authority in the case of M/s. Akwel Automative Pune India Pvt. Ltd. (IEC: 3105015850) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. 198/AC/SVB/SKB/2022-23 dated 20.12.2022.
[Notifications (Non-Tariff): F.No. 466/29 12026-Cus.Vl; Dated 01-09-2026] read more »
5. 

Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018.
[Board's Circulars: F.No. 450/58/15-Cus.IV (Pt.I); Dated 01-09-2026] read more »
6. 

The Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018.
[Notifications (Non-Tariff): F.No. 450/58/2015-Cus.IV (Pt.I)]; Dated 01-09-2026] read more »
7. 

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 31-08-2026] read more »
8. 

Modalities for payment of exempted GST at the time of import of Raw Sugar actually imported under Advance Authorisation (AA) Scheme to be converted into Tariff Rate Quota (TRQ) Scheme.
[Board's Circulars: F.No. 140605/6/2026-DBK; Dated 27-08-2026] read more »
9. 

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 25-08-2026] read more »
10. 

Exempts 10 lakh MT of raw sugar falling under tariff heading 1701 from the whole of the customs duty leviable thereon under the First Schedule to the Customs Tariff Act, 1975, up to 31st October, 2026, when imported under the Tariff Rate Quota (TRQ) Scheme (Open General Licence).
[Notifications (Tariff): F.No. CBIC-190354/105/2026-TRU; Dated 21-08-2026] 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 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 »
2. 

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 »
3. 

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 »
4. 

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 »
5. 

Amends Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of ATF outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 14-08-2026] 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 outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 14-08-2026] read more »
7. 

Amends Notification No. 11/2026-Central Excise dated 26.03.2026 to increase the Road and Infrastructure Cess (RIC) rate on exports of diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 03-08-2026] read more »
8. 

Amends Notification No. 08/2026-Central Excise dated 26.03.2026 to increase the Special Additional Excise Duty (SAED) rate on exports of ATF outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 03-08-2026] read more »
9. 

Amends Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the Special Additional Excise Duty (SAED) rates on exports of petrol and diesel outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 03-08-2026] read more »
10. 

Amends Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rate on exports of ATF outside India.
[Notifications (Tariff): F.No. 190349/13/2026-TRU; Dated 15-07-2026] 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. 

Promotion to the grade of Commissioner of Customs and Indirect Taxes (SAG).
[Promotions & Transfers: F.No. A-32012/13/2025-Ad.II; Dated 01-09-2026] read more »
2. 

Office Order No.4/2026 - transfer of CRCL Staff.
[Promotions & Transfers: F.No. CBIC-10A-22(12)/1/2026-AD.IIB; Dated 01-09-2026] read more »
3. 

Proforma Promotion in the grade of Joint Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/25/2025-Ad.II ; Dated 25-08-2026] read more »
4. 

Promotion to the grade of Chief Commissioner/ Director General of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/05/2019-Ad.II (Pt.) ; Dated 24-08-2026] read more »
5. 

Promotion to the grade of Chief Commissioners/ Director Generals of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/11/2025-Ad.II ; Dated 24-08-2026] read more »
6. 

Placing services of Shri Prabhakaran S., IRS (C&IT: 2016) & Shri Aditya Bhardwaj, IRS (C&IT: 2017) as Superintendent of Police in Central Bureau of Investigation on deputation basis.
[Promotions & Transfers: F.No. A-35017/03/2024-Ad.II; Dated 21-08-2026] read more »
7. 

Placing services of Shri Vaibhav Kumar Singh, IRS (C&IT: 2015) as Scientist 'D' in National Technical Research Organisation (NTRO) on deputation basis.
[Promotions & Transfers: F.No. A-35017/98/2025-Ad.II; Dated 21-08-2026] read more »
8. 

Placing services of Shri Murali Rao R. J., IRS (C&IT: 2013) as Director (PL-13) in National Security Council Secretariat on deputation basis.
[Promotions & Transfers: F.No. A-35017/59/2026-Ad.II; Dated 21-08-2026] read more »
9. 

Placing services of Shri Kannav Sharma, IRS (C&IT: 2015) as Joint Registrar in GST Appellate Tribunal (GSTAT) at Jammu in Level-12 (as per 7th CPC) on deputation basis.
[Promotions & Transfers: F.No. A-35017/88/2024-Ad.II; Dated 19-08-2026] read more »
10. 

Grant of promotion to the grade of Assistant Commissioner on ad hoc basis- Shri S. Manoharan.
[Promotions & Transfers: F.No. A-32012/19/2026-Ad.II; Dated 18-08-2026] 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
see 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 »

Exclusive: Customs suspends CONCOR’s Dronagiri CFS permit near Jawaharlal Nehru Port.

24-07-2026

The permit was suspended after Customs found “serious security deficiencies and theft/pilferage of export cargo” at the CFS supporting Jawaharlal Nehru Port.

The Customs Department has suspended the Customs Cargo Service Provider approval granted to a rail linked container freight station run by state read more »

Chennai man from Bangkok and 707 hidden exotic turtles: How Kolkata Customs officials stopped wildlife trafficking.

23-07-2026

Customs officials said a detailed investigation is currently underway to identify the network behind the illegal shipment.

Foiling a major wildlife trafficking bid, the Customs officials at Kolkata’s Netaji Subhash Chandra Bose International (NSCBI) Airport on Wednesday seized 707 red-eared slider turtles (Trachemys scripta read more »

India waives customs duty, IGST on imported animals under UK trade pact from July 15.

04-07-2026

India has notified an exemption from customs duty and Integrated Goods and Services Tax (IGST) on animals imported into the country for participation in shows, exhibitions, contests, competitions, demonstrations and certain public functions under the India-UK Comprehensive Economic and Trade Agreement (CETA).

The notification, read more »

DRI busts illicit gold facility in pan-India operations; 9 kg smuggled gold, 42 kg silver, and forex worth Rs. 8.5 crore seized.

01-07-2026

DRI dismantles illegal melting unit in Delhi; eight arrested in gold smuggling case.

In its continued crackdown against cross border gold smuggling, Directorate of Revenue intelligence (DRI) officers busted another Delhi-based gold smuggling syndicate involved in smuggling foreign-origin gold from the North Eastern region read more »

Latest News - Newspaper Reports on Corruption
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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 »

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 »

Latest Judgements - SC Judgements on Service Matters
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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 »
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 »