GST India Solution

25/2010-Cus, Dated: 04/08/2010

Circular No.25 / 2010-Customs

F.No.495/9/2010-Cus.VI

Government of India

Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

North Block, New Delhi-1.

4th August, 2010.

All Chief Commissioners of Customs / Customs (Prev).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev).

All Commissioners of Customs (Appeals).

All Commissioners of Customs & Central Excise.

All Commissioners of Customs & Central Excise (Appeals).

Subject: Clarification about permissible free baggage allowance under Baggage Rules, 1998 for the persons returning from Hong Kong Special Administrative Region (SAR), People’s Republic of China – regarding.

***

Sir / Madam,

The Consulate General of India in Hong Kong has brought to the notice of the Board that the divergent practices are being followed at different airports in India for allowing free allowance under the Baggage Rules, 1998, as amended, for the passengers coming from Hong Kong Special Administrative Region (SAR), P.R. China. At some airports, the passengers from Hong Kong are being given full free allowance of Rs.25,000/- while at some other airports, they are allowed only Rs.6,000/- as free allowance. It was, therefore, requested that the Board should issue suitable clarification in this regard.

2. As per the Baggage Rules, 1998, as amended, the passengers returning from Nepal, Bhutan, Myanmar or China, other than by land route, are allowed clearance free of duty articles in their bonafide baggage to the extent mentioned in column (2) of Appendix-B. As per Appendix-B, the passengers of and above 10 years of age and returning after stay abroad of more than three days, are allowed for clearance free of duty on articles other than those mentioned in Annexure I upto value of Rs.6,000/-. Whereas passengers of and above 10 years of age and returning after stay abroad of more than 3 days, coming from any country other than Nepal, Bhutan, Myanmar or China shall be allowed free baggage allowance Rs.25,000/-, on articles other than those mentioned in Annexure – I as per Rule 3 read with Appendix ‘A’ of the Baggage Rules.

3. The matter has been examined in consultation with the Ministry of External Affairs. The Ministry of External Affairs has clarified that Hong Kong Special Administrative Region (SAR) is a separate Customs territory from China. Therefore, they are not to be treated as one.

4. Accordingly, it is clarified that an Indian resident or a foreigner residing in India of and above 10 years of age and returning after stay abroad of more than 3 days, returning from Hong Kong Special Administrative Region (SAR), P.R. China shall be allowed clearance free of duty upto Rs.25,000/- on articles other than those mentioned in Annexure - I under the Baggage Rules, 1998, as amended.

5. These instructions may be brought to the notice of the field officers by issuing suitable Standing orders/instructions.

Yours faithfully,

(R. P. Singh)

Director (Customs)

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Why

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .