Can my sister bring a cellphone with her from LONDON? If yes, can you please tell me what will be the excise related tax for it?
First of all, when you import something into India, the tax levied on it is called customs duty, not excise duty. Excise duty is imposed on items produced within India. As for you question, your sister can indeed bring a cell phone into India under these two conditions. 1. If she visits India as a tourist, she can bring a cell phone as personal effect, duty free, but has to take it back with her when she leaves for London. She cannot leave it here in India. 2. In case she intends to leave the cell phone in India, she has to pay duty @50% advalorem on the item. She will also get a Rs.12,000/- duty free allowance on the whole of her baggage. If she is bringing only the cellphone as baggage item, then she has to pay duty @50% only on the value of the cellphone minus Rs.12,000/-. In this case, if the Cellphone costs less than Rs.12,000 she can effectively bring it duty free. But remember that this duty free allowance is on the whole of her baggage. So if she is bringing lot of other items
