1. Generally items imported as baggage are subjected to a uniform rate of duty for ease of assessment.
2. The rate of duty for items imported in excess of the permissible free allowance is 50%.
3. 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 30%.
4. Alcoholic drinks and Tobacco products imported in excess of the free allowance are charged to duty at the rates applicable to their commercial imports.
5.  Gold bars (other than Tola bars), and gold coins are charged to a duty of Rs.100 per 10 gms. for passengers importing gold under the prescribed scheme
6.  Gold in any form (other than at Sl.No. V above), including Tola bars and ornaments (but excluding ornaments studded with stones or pearls), is charged to a duty of Rs.250 per 10 gms. for passengers importing gold under the prescribed scheme.
7. 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.