Indirect Taxation

This query is : Resolved

Pritom Baruah (Querist)
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26 May 2010 Is there any difference between baggage and bonifide baggage ?

Please don't explain in a bookish way.Expain with an example.

Thanks

Pritom Baruah

CA.Hanumantha Reddy

CA.Hanumantha Reddy (Expert)
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26 May 2010 bonified baggage mean that those goods which are mentined in Baggage rules and used for their personal use duirng their stay in India

CA.AMAR MOHAPATRA

CA.AMAR MOHAPATRA (Expert)
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26 May 2010 “Baggage” means “whatever with which one travels’. It is a comprehensive term which means the baggage of a passenger accompanied or unaccompanied. However under section 2(3) motor vehicle/Motor cycles have been excluded from the definition of baggage

“Baggage” do not mean only what is contained in bags or suitcases. It includes all items brought by a passenger including the jewellery one is wearing.

Goods brought through a person who is merely acting as a carrier cannot be classified as ‘gifts’ or personal baggage of the carrier. These will be classified as non-bonafide imported goods liable to action as per Import Trade Control Rules.

Foreign trade policy 2004-09 Para 2.20 allows Bonafide household goods and personal effects to be imported as part of passenger baggage as per the limits, terms and conditions thereof in the Baggage Rules notified by the Ministry of Finance.

“Bonafide” Baggage means personal effects and household goods which are usually required by passengers to satisfy their daily needs or for making gifts etc, in reasonable quantities. Bonafide nature of baggage depends upon the profile of the passenger, the context and changes from person to person.

In simple words in most cases only Bonafide baggage is allowed to be imported

Commercial goods and Goods in commercial quantity are not allowed as Baggage

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