SubstitutionHigh ImpactBAGGAGE_RULES_2026
Official PDF (p. 40)BAGGAGE_RULES_2026 · Annexure-I Tariff Assessment
Customs Duty on Annexure-I Restricted Articles (Cigars, Tobacco, Alcoholic Liquors, Firearms)
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Standard baggage rate of 35% was applied casually across all goods.
New PositionAmended
Articles exceeding statutory allowances (beer > 2L, cigars > 25, tobacco > 125g) are strictly denied GFA and must be assessed at commercial tariff rates with BCD, CVD (under Central Excise Amendment Act 2025), NCCD, and SWS @ 10%. Effective customs burden on excess beer is 110% of AV.
Affected Syllabus Chapters
indirect-tax-laws-and-practice
customs-procedures-baggage-and-courier-post
Code: customs-procedures-baggage-and-courier-post
Authority Document Reference
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