Duty Free Allowance
Various categories of passengers traveling to India can include the following quantities of alcoholic drinks and tobacco products within their duty-free allowance.
- Alcoholic liquors or wines or beer up to two liters
- 100 cigarettes or 25 cigars or 125 grams tobacco.
Duty is payable if
- items have been brought within the prescribed limits but duty free allowance is exhausted.
- items are brought in excess of the prescribed limits, although the duty free allowance is not exhausted.
The following duty rates apply:
|1.||Cigarettes||BCD @100 % + educational cess @3%|
|2.||Hard liquor (Whisky/ Cognac/ Brandy /Gin/ Rum/ Vodka/ Tequila) and wine||BCD @150% + ACD @4% + education cess @Nil|
|3.||Beer||BCD @100% + education cess @3%|
BCD – Basic Customs Duty
ACD – Additional Customs Duty
* The duty on Alcoholic Beverages is calculated in following manner
- Suppose the value of item is Rs. 100
- Basic Customs Duty (BCD say 100%) = Rs.100
- Value plus BCD = Rs. 200
- Additional Duty (ACD say 75%) on C = Rs.150
- Value + BCD +ACD = Rs.350
- Special Additional Duty (SAD 4%) = Rs.14
- Total Duty (BCD+ACD+SAD) = Rs. 264
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