The rate of duty and tariff valuation, if any, applicable to the baggage shall be the rate and valuation in force on the date, on which a declaration is made in respect of such baggage. In respect of the goods personally brought in by the passengers it means approximately the retail price of the goods paid abroad (always carry the original invoice/bill to settle the disputes).
- India Custom Duty on Alcoholic Beverages
The approximate rates of duty for these items:
- Taking LCD TV to India : Indian Custom Duty on LCD TV
- Who is not normally a resident in India.
- Who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes, such as - touring, recreation, sports, health, family reasons, study, religious pilgrimage or business.
The prerequisites for treating any articles or goods as baggage is that they were in use of the passenger or were brought and paid for by the passenger.
Personal and household effects are treated as baggage and can be imported freely without any restriction as to the value of the goods. However they should be imported in reasonable quantities. Goods in commercial quantities may be allowed to be imported as baggage based on the merits of the case.
India is making a concerted effort to make the airport experience a better one than historically; this includes attempting to make immigration/emigration and customs procedures simpler and more friendly.
Check Thokalath.com's Baggage Rules : India Tariffs for more Information