77. Declaration by owner of baggage.—The owner of any baggage shall, for the purpose of clearing
it, make a declaration of its contents to the proper officer.
78. Determination of rate of duty and tariff valuation in respect of baggage.—The rate of duty
and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on
which a declaration is made in respect of such baggage under section 77.
79. Bona fide baggage exempted from duty.—(1) The proper officer may, subject to any rules made
under sub-section (2), pass free of duty—
(a) any article in the baggage of a passenger or a member of the crew in respect of which the said
officer is satisfied that it has been in his use for such minimum period as may be specified in the
rules;
(b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it
is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value
of each such article and the total value of all such articles does not exceed such limits as may be
specified in the rules.
(2) the Central Government may make rules for the purpose of carrying out the provisions of this
section and, in particular, such rules may specify—
(a) the minimum period for which any article has been used by a passenger or a member of the
crew for the purpose of clause (a) of sub-section (1);
(b) the maximum value of any individual article and the maximum total value of all the articles
which may be passed free of duty under clause (b) of sub-section (1);
(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be
passed free of duty.
1. Subs. by Act 13 of 2018, s. 87, for ―POST‖ (w.e.f. 28-3-2018).
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(3) Different rules may be made under sub-section (2) for different classes of persons.
80. Temporary detention of baggage.—Where the baggage of a passenger contains any article
which is dutiable or the import of which is prohibited and in respect of which a true declaration has been
made under section 77, the proper officer may, at the request of the passenger, detain such article for the
purpose of being returned to him on his leaving India 1
[and if for any reason, the passenger is not able to
collect the article at the time of his leaving India, the article may be returned to him through any other
passenger authorised by him and leaving India or as cargo consigned in his name].
81. Regulations in respect of baggage.—The Board may make regulations,—
(a) providing for the manner of declaring the contents of any baggage;
(b) providing for the custody, examination, assessment to duty and clearance of baggage;
(c) providing for the transit or transhipment of baggage from one customs station to another or to
a place outside India.
Goods imported or exported by post
82. [Label or declaration accompanying goods to be treated as entry.] Omitted by the Finance Act,
2017 (7 of 2017), s. 104 (w.e.f. 31-3-2017).
83. Rate of duty and tariff valuation in respect of goods imported or exported by 2
[post or
courier].—(1) The rate of duty and tariff value, if any, applicable to any goods imported by 2
[post or
courier] shall be the rate and valuation in force on the date on which the 3
[postal authorities or the
authorised courier] present to the proper officer a list containing the particulars of such goods for the
purpose of assessing the duty thereon:
Provided that if such goods are imported by a vessel and the list of the goods containing the
particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been
presented on the date of such arrival.
(2) The rate of duty and tariff value, if any, applicable to any goods exported by 2
[post or courier]
shall be the rate and valuation in force on the date on which the exporter delivers such goods to the
3
[postal authorities or the authorised courier] for exportation.
84. Regulations regarding goods imported or to be exported by 4
[post or courier].—The Board
may make regulations providing for—
5
[(a) the form and manner in which an entry may be made in respect of goods imported or to be
exported by 4
[post or courier];]
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by
4
[post or courier];
(c) the transit or transhipment of goods imported by 4
[post or courier], from one customs station
to another or to a place outside India.
Stores
85. Stores may be allowed to be warehoused without assessment to duty.—Where any imported
goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods
are to be supplied as stores to vessels or aircrafts without payment of import duty under this Chapter, the
proper officer may permit the goods to be warehoused without the goods being assessed to duty.
86. Transit and transhipment of stores.—(1) Any stores imported in a vessel or aircraft may,
without payment of duty, remain on board such vessel or aircraft while it is in India.
1. Ins. by Act 22 of 1995, s. 63 (w.e.f. 26-5-1995).
2. Subs. by Act 13 of 2018, s. 88, for ―post‖ (w.e.f. 28-3-2018).
3. Subs. by s. 88, ibid., for ―postal authorities‖ (w.e.f. 28-3-2018).
4. Subs. by s. 89, ibid., for ―post‖ (w.e.f. 28-3-2018).
5. Subs. by Act 7 of 2017, s. 105, for clause (a) (w.e.f. 31-3-2017).
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(2) Any stores imported in a vessel or aircraft may, with the permission of the proper officer, be
transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or
section 90.
87. Imported stores may be consumed on board a foreign-going vessel or aircraft.—Any
imported stores on board a vessel or aircraft (other than stores to which section 90 applies) may, without
payment of duty, be consumed thereon as stores during the period such vessel or aircraft is a foreigngoing vessel or aircraft.
88. Application of section 69 and Chapter X to stores.—The provisions of section 69 and Chapter
X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject
to the modifications that—
(a) for the words ―exported to any place outside India‖ or the word ―exported‖, wherever they
occur, the words ―taken on board any foreign-going vessel or aircraft as stores‖ shall be substituted;
(b) in the case of drawback on fuel and lubricating oil taken on board any foreign-going aircraft
as stores, sub-section (1) of section 74 shall have effect as if for the words ―ninety-eight per cent‖, the
words ―the whole‖ were substituted.
89. Stores to be free of export duty.—Goods produced or manufactured in India and required as
stores on any foreign-going vessel or aircraft may be exported free of duty in such quantities as the proper
officer may determine, having regard to the size of the vessel or aircraft, the number of passengers and
crew and the length of the voyage or journey on which the vessel or aircraft is about to depart.
90. Concessions in respect of imported stores for the Navy.—(1) Imported stores specified in
sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.
(2) The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) as
they apply to other goods, subject to the modifications that—
(a) for the words ―exported to any place outside India‖ or the word ―exported‖ wherever they
occur, the words ―taken on board a ship of the Indian Navy‖ shall be substituted;
(b) for the words ―ninety-eight per cent.‖ in sub-section (1) of section 74, the words ―the whole‖
shall be substituted.
(3) The stores referred to in sub-sections (1) and (2) are the following:—
(a) stores for the use of a ship of the Indian Navy;
(b) stores supplied free by the Government for the use of the crew of a ship of the Indian Navy in
accordance with their conditions of service.