No additional duty (CVD) is payable. Total duty is payable after deducting the value of free allowances. Therefore, if value of article is Rs. 1000, basic duty will be Rs. 500 and special duty will be Rs. 50. SAD will be 4 % of (1000+500+50) i.e. Rs. 62.

Baggage does not include motor vehicles, liquor, cigarettes in excess of prescribed limits and firearms.

A concessional rate is available in the following cases :-

1. An Indian passport holder returning to India after working and staying abroad for at least 365 days in last two years is eligible for this concession. The concessional rate of duty is of 25 % (basic) + 5 % (special) + 4 % (SAD). The person is eligible for the concessional rate on CTV, VCR, VCP, cooking range, washing machines, A/C, PC, dish washers, musical systems, refrigerator, deep freeze, micro-wave oven, video camera, word processing machine and fax machine on one unit of these articles per family upto total value of Rs. 30,000, inclusive of value of other goods imported duty free. This concession is available only if the articles were in his possession or were purchased at an International airport in a duty free shop at the time of his arrival but before customs clearance. This concession is also available to un-accompanied baggage despatched later within prescribed period.
2. Concession for transfer of residence : A person transferring his residence to India for at least one year after stay abroad for two years is eligible for concession upto value of Rs. 1.50 lakhs exclusive of value of his personal effects and other household articles. Duty is 25% of 5% special plus 4% SAD. Passenger has to declare that no other person of his family has availed this benefit.
3. Gold brought as baggage by a passenger of Indian origin holding Indian passport upto 10 Kg is chargeable to duty of Rs.400 per 10 Gms. No special duty, SAD or CVD is payable. Gold can be brought in any form, including liquid gold except foreign currency coins and jewellery studded with stones or pearls. The person should have been staying abroad for over six months. Duty can be paid in Indian Rupees or convertible foreign currency. Out of the period of 6 months, short visits upto 30 days are permitted, if the concession was not availed on these short visits. It is not necessary that the Gold must be owned by the passenger. Gold can be brought along with him or can be imported within 15 days of his arrival in India. The gold so obtained can be sold in India, provided that payment for the same is obtained by cheque in Indian rupees. Gold can also be imported by State Trading Corporation, Metals and Minerals Trading Corporation, HHEC and approved nationalised banks for sale within India. They have to pay duty of Rs. 400 per 10 Gms. in Indian Rupees.
4. Silver brought as baggage by a passenger of Indian origin holding Indian passport upto 100 Kg is chargeable to duty of Rs. 500 per Kg, if the person was staying abroad for over six months. Duty can be paid in Indian Rupees or convertible foreign currency. No special duty, special or CVD is payable. Silver can be brought in any form, including medallions, coins and jewellery, except foreign currency coins and jewellery studded with stones or pearls. Out of the period of 6 months, short visits upto 30 days are permitted, if the concession was not availed on such short visits. It is not necessary that the Silver must be owned by the passenger. The silver so obtained can be sold in India, provided that payment for the same is obtained by cheque in Indian rupees. Silver can also be imported by State Trading Corporation, Metals and Minerals Trading Corporation, HHEC and approved nationalised banks for sale within India. They have to pay duty of Rs. 500 per Kg in Indian Rupees.
5. Import for personal use : Dutiable articles imported by air or post, but not as baggage, intended for personal use, which are not prohibited under Foreign Trade (Development and Regulation) Act are chargeable to duty at 50%, plus 2% special duty. The goods are exempt from additional duty. This clause covers goods sent by post or air by a person abroad to another person in India.
6. Gifts from abroad upto Rs. 2,000 of goods whose import is not prohibited can be imported without duty provided they are not brought as "baggage".
7. Exempt Baggage The following baggage is exempt from customs duty:-
   

• Personal property which is re-imported
• Free replacement under warranty of private personal goods of passenger
• Foodstuffs upto Rs. 50,000
• Free gifts and donations to Red Cross, CARE or Government of India for relief and rehabilitation
• Samples, price lists, prototypes, commercial samples etc.
• Goods brought for display, exhibition, fair etc., subject to various conditions
• Agricultural products or goods manufactured or produced in Nepal.