LCD TV Deleted from Duty Free Baggage Allowance – Duty of 35% Applicable

Annex I of the Baggage Rule covering negative list for Duty Free Baggage Imports has been amended to include LCD Flat Panel TVs including LEDs and Plasma variants. Thus Baggage imports under all categories including Transfer of Residence cases will attract duty of 35% under Baggage heading of 98.03 or 10% basic duty under general import. (After CVD and Special CVD the total duty of 28.852% is applicable on general imports under HS Heading 8528).

The move to give excise exemption to goods manufactured in India for sale in Duty Free shops at Indian Airports was a non starter. The Indian TV industry is under the burden of taxes including State VAT and Anti-dumping duty on TV picture tubes. It is not able to compete with the manufacturing eco system in Asian Tigers. With this amendment, the Government has given up on positive action for making manufacturing here competitive. – Ed-

[Ref: Notification No. 84 /2013-Customs (N.T.) dated 19 August 2013]

In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules to further amend the Baggage Rules, 1998, namely:-

1. (1) These rules may be called the Baggage (Second Amendment) Rules, 2013.

(2) They shall come in to force on the 26^th day of August, 2013.

2. In the Baggage Rules, 1998, in Annex I, after item 5 relating to Gold or silver, in any form, other than ornaments, the following item shall be inserted, namely:-

“6. Flat Panel (LCD/LED/Plasma) Television.”.

[F.No.354/112/2013-TRU]