CMA Final · Indirect Tax Laws and Practice

Customs Procedures - Baggage and Courier / Post: formula sheet

Full chapter guide

Key formulas

Section 44 exclusion: Chapter does not apply to: (a) baggage; (b) goods imported or to be exported by post; Covers both import and export by post. Baggage is excluded too.
Section 52 exclusion: Chapter does not apply to: (a) baggage; (b) goods imported by post; (c) stores; Postal exclusion here is for imports only. Stores are also excluded.
Section 91 exclusion: Chapter does not apply to baggage and stores; Postal goods are not mentioned in this section.
Section 79(1)(a): used articles: Free of duty if the officer is satisfied the article has been in the passenger's or crew member's use for the minimum period in the rules; Applies to passengers and crew.
Section 79(1)(b): personal and gift articles: Free of duty if for the use of the passenger or family, or a bona fide gift or souvenir, within the value limits in the rules; Applies to passengers only. Limits apply to each article and to the total.
Section 79(2): rule-making: Rules may specify minimum period of use, maximum individual and total value, and conditions before or after clearance; Different rules may be made for different classes of persons.
General free allowance (section 5, Baggage Rules, 2026): Resident / Indian-origin tourist / foreigner with non-tourist visa: ₹75,000. Foreign-origin tourist: ₹25,000; Not for infants. Not for arrival by land. Excludes Annexure-I articles. Items must be on the person or in bona fide accompanied baggage.
Laptop proviso: One new laptop (incl. notepad) free for a passenger aged 18 or above, other than crew, in bona fide baggage; It is allowed free by a proviso to section 5 of the Baggage Rules, 2026. The text does not say whether its value counts toward the ₹75,000 or ₹25,000 limit. Follow the question's stated facts or assumption. If the question is silent, state your own assumption and show the working.
Jewellery allowance (section 6, Baggage Rules, 2026): Female: 40 grams. Other passenger: 20 grams; Only for a resident or tourist of Indian origin who has been residing abroad for more than one year, in bona fide baggage.
Dutiable value: Dutiable value = Value of non-exempt articles − Free allowance (not below zero); Use the allowance that fits the passenger. The question usually lets you set the allowance against the articles.
Baggage duty: Baggage duty = Dutiable value × Baggage duty rate given in the question; Never assume the rate. The rate and tariff valuation in force on the date of declaration under section 77 of the Customs Act apply (section 78).
Unaccompanied baggage timing (section 10, Baggage Rules, 2026): The Deputy / Assistant Commissioner may allow unaccompanied baggage (a) if it is in the passenger's possession abroad and dispatched within one month of his arrival in India, or within such period; (b) to land up to two months before arrival, or within such period not exceeding one year, for reasons recorded in writing; These are discretionary ('may allow'). The longer period under (b) needs the officer to be satisfied that the passenger was prevented from arriving within two months by circumstances beyond his control, such as sudden illness, natural calamity, disturbed conditions or disrupted travel.
Import by post or courier: relevant date: Rate and tariff value = those in force on the date the postal authorities or authorised courier present the list of goods to the proper officer; Section 83(1). The list must contain the particulars of the goods and be for assessing duty.
Proviso for imports by vessel: List presented before vessel arrival → deemed presented on the date of arrival; Applies only if the goods are imported by a vessel. It never moves the date earlier than arrival.
Export by post or courier: relevant date: Rate and tariff value = those in force on the date the exporter delivers the goods to the postal authorities or authorised courier; Section 83(2).
Carve-outs from general rules: Section 15(2) and section 16(2): general rules do not apply to goods imported or exported by post; This is why section 83 is needed. Baggage has its own rule in section 78 (date of declaration under section 77).
Scope of Section 84: Board regulations on: (a) form and manner of entry; (b) examination, assessment to duty and clearance; (c) transit or transhipment; Applies to goods imported or to be exported by post or courier. Section 84 is enabling; procedure is in the regulations.
Rate of duty for imports by post or courier (Section 83(1)): Rate and tariff value on the date the postal authorities or authorised courier present the list of goods to the proper officer; If goods come by vessel and the list was presented before arrival, it is deemed presented on the date of arrival of the vessel.
Rate of duty for exports by post or courier (Section 83(2)): Rate and tariff value on the date the exporter delivers the goods to the postal authorities or authorised courier; Date of delivery for exportation governs, not the date of shipment or arrival abroad.
Common Customs Electronic Portal (Section 154C): Board may notify a common portal for registration, filing of bills of entry, shipping bills, other documents, and payment of duty; An enabling power: it applies only once the Board notifies the portal.

Quick revision

Sections 15 and 16 do not apply to baggage or goods imported or exported by post.
Baggage: rate and valuation are those in force on the date of the declaration under section 77 (section 78).
Post or courier import: the date is when the postal authorities or authorised courier present the list of goods to the proper officer (section 83(1)).
Vessel proviso: if the list is presented before the vessel arrives, it is deemed presented on the arrival date.
Post or courier export: the date is when the exporter delivers the goods to the postal authorities or authorised courier (section 83(2)).
Section 84: the Board may make regulations on entry, examination, assessment, clearance and transit or transhipment of post or courier goods.
Section 81: the Board may make regulations on declaring, custody, examination, assessment and clearance of baggage.
Section 79: bona fide baggage may be passed free of duty within limits and conditions set by the rules.
Section 79 rules can differ for different classes of persons.
Section 74: drawback of 98% of the duty paid is repaid on re-export of easily identified goods, if entered for export within two years of payment of duty, subject to the section's other conditions.

Common mistakes

Saying baggage is exempt from all customs control. Fix: Only the cargo procedures in those Chapters are excluded. Baggage is still dealt with under its own provisions, and duty applies unless Section 79 and the rules pass it free.
Mixing up what each section excludes. Fix: Remember: baggage is in all three; post is in 44 and 52; stores are in 52 and 91. Section 52 covers imported post only.
Giving a foreign tourist the ₹75,000 allowance. Fix: Tourist of foreign origin gets ₹25,000. A foreigner with a valid non-tourist visa gets ₹75,000.
Fixing the laptop's treatment without reading the question. Fix: The proviso allows one new laptop free for a passenger aged 18 or above who is not crew. The text does not say whether its value counts toward ₹75,000. Follow the question's stated assumption. If it is silent, state your own assumption and show the working.
Using the bill of entry date for goods imported by post. Fix: Remember section 15(2) excludes goods imported by post. Section 83 applies, and the date is the list presented by the post or courier.
Using the date goods reach the importer or the date duty is paid. Fix: Under section 83(1) the date is when the list is presented to the proper officer, not payment or delivery.
Saying Section 84 itself lays down the clearance procedure in detail. Fix: Remember that Section 84 only empowers the Board to make regulations. The procedure is in the regulations.
Using the date of arrival of the goods in India as the date for the rate of duty on a courier import. Fix: For post or courier, use the date the list is presented to the proper officer, subject to the vessel proviso.

Exam tips

In MCQs, check the words 'imported' and 'exported'. Section 52 covers imported postal goods only, while Section 44 covers both.
Learn the list of excluded items for each section as a small grid: baggage, post, stores.
For Section 79 questions, say that the figures come from the rules, and apply them only if the question gives them.
In case scenarios, first name the person as passenger or crew, because it decides which clause of Section 79(1) applies.
In MCQs, the trap is usually the passenger category (foreign tourist or by land). Read the first two lines carefully.
Show the allowance, the dutiable value and the rate as three separate lines. Marks go for each step even if the rate is wrong.
Quote section 79 of the Customs Act for the power to exempt baggage, and the Baggage Rules, 2026 (by section number, such as section 5 or section 6) for the amounts.
For unaccompanied baggage questions, remember that section 10 of the Baggage Rules, 2026 is discretionary. The officer may allow it if it is in the passenger's possession abroad and dispatched within one month of arrival or within such period. He may also allow landing up to two months before arrival, or within such period not exceeding one year, for reasons recorded in writing, if the passenger was prevented from arriving by circumstances beyond his control.