DUTY RATES FOR BAGGAGE GOODS
Free allowance
is available only for the accompanied baggage of the passenger.
Rates of customs duty applicable to baggage which is in excess of free allowance.
General Articles
61.2% advalorem
Cigarettes
175.6% advalorem
Liquor
222.4% advalorem
For the purpose of levy of customs duty, "value" of goods is taken as the one in the ordinary course of international trade.