NOTIFICATION NO

37/2012 - Customs (N T), Dated: April, 23, 2012

Sub: Section 79 - Baggage Rules amended to hike duty-free allowance from Rs 6000/- to Rs 15000/- for kids upto 10 years.

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 further to amend the Baggage Rules,1998, namely:-

1. (1) These rules may be called the Baggage (Second Amendment) Rules, 2012.

    (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Baggage Rules, 1998, in Appendix A, in column (2), against item number (c) in column (1), for "Rs 6,000", "Rs 15,000" shall be substituted.

[F. No. 334/1/2012-TRU]

(Sanjeev Kumar Singh)
Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India Extraordinary Part II, Section 3, Sub-section (i) vide notification No. 30/98-Customs (N.T), dated the 2nd June, 1998 [G.S.R. 296 (E), dated 2nd June, 1998] and were last amended vide notification No.21/2012-Customs (N.T), dated the 17th March, 2012 [G.S.R. 197 (E), dated the 17th March, 2012].