Generally items imported as baggage are subjected to a uniform rate of duty for case of assessment

1. The general rate of duty for items imported in excess of the permissible free allowance is 66.4%
2. The rate of duty applicable to items in Annexure II imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years is 40.7%
3. Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports. These rates for some of the items are as follows:
   1. Cigarettes- 175.6%
   2. Whisky- 222.4%
   3. Wines- 110% plus Rs. 9 per litre (Say it works out to Rs. D)
   plus a Special additional duty of 4% of the sum of the value of the goods and Rs. D
4. Gold is charged to a duty of Rs. 250 per 10 gms. for passengers importing gold under the prescribed scheme
5. Silver is charged to a duty of Rs. 500 per Kg. for passengers importing silver under the prescribed scheme

Note: In Case the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.