Section 78 relating to determination of rate of duty and tariff valuation in respect of baggage :

The rate of duty and tariff valuation applicable to the baggage shall be the rate of duty and valuation in force on the date on which a baggage declaration is made under section 77 by the owner to the proper officer.

Rate of duty on baggage is @ 35% plus 3% cess.

Additional custom duty u/s 3 (1 ) or 3 (5 ) ( Special CVD = NIL

Exemption to one Laptop: The CG has exempted one laptop computer ( note book computer ) when imported into India by a passenger of the age of 18 years or above ( other than members of crew ) from whole of BCD.

In case if such declaration has been made before arrival of vessel, then the same shall be deemed to have been made on the arrival of the vessel.