What is the rate of duty on the value of baggage exceeding the free allowance?
A. If the total value of the goods being brought exceeds the prescribed duty free allowance limit for a passenger, then customs duty has to be paid on the value which is in excess of the free allowance. The duty liability on this exceeded amount would be to the extant of 35.7%. Eg. If a passenger has brought various dutiable goods worth Rs.40000/- in total and that the duty free allowance applicable to him is Rs.25000/-, the value which is in excess of the free allowance is Rs 15000/-. (Rs.40000 – Rs.25000) . The Custom Duty payable would be 35.7% of Rs.15000 i.e. Rs. 5625/-.
