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Custom duty on mobile phone in passenger baggage

kckinn (CA) (759 Points)

25 April 2011

Hi,

Scenario : One Mr. X of India is returning from a one week trip to another country, and brings along two cellphones with him (apart from his own) in his baggage from the other country.

After reading this (https://www.cbec.gov.in/travellers.htm) on CBEC website, I understand that custom duty will be charged on the two cellphones @ 36.05 %.

Is my understanding right ?

On what price will the duty be charged? Based on the invoice that Mr. X has brought from the other country or will the custom department have a method of their own for determining the price ?

Please reply.

Thanks.

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2 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 26 April 2011

Originally posted by : kckinn
	Hi, Scenario : One Mr. X of India is returning from a one week trip to another country, and brings along two cellphones with him (apart from his own) in his baggage from the other country. After reading this (https://www.cbec.gov.in/travellers.htm) on CBEC website, I understand that custom duty will be charged on the two cellphones @ 36.05 %. Is my understanding right ? On what price will the duty be charged? Based on the invoice that Mr. X has brought from the other country or will the custom department have a method of their own for determining the price ? Please reply. Thanks.

incomplete query, provide the country details, trip purpose, and status of the phones, ( self used or for self use), valuation in the country of buy and valuation in indian market.

passanger baggage rules provide certain exemption for bonafide users for self use, but they discourage any smuggling of goods through baggage channel,

valuations are not considered on the invoice accompanied, but customs has its own manual for fair valuations.

certain goods may be detained, even on willingness of passanger to clear the goods on payment of duty, if the officer on duty feels that such goods are not proper for our country.

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