Liquor & Cigarettes

Various categories of passengers traveling to India can include the following quantities of alcoholic drinks and tobacco products within their duty free allowance.

• Alcoholic liquors or wines up to two liters

• 200 cigarettes or 50 cigars or 250 grams tobacco.

Duty Rate

Duty is payable if:

• items have been brought within the prescribed limits but duty free allowance is exhausted.

• items are brought in excess of the prescribed limits, although the duty free allowance is not exhausted.

The following duty rates apply:

No	Item	Duty Rate
1.	Cigarettes	BCD @100 % + educational cess @3%
2.	Whisky/ Cognac/ Brandy /Gin/ Rum/ Vodka/ Tequila	BCD @150% + ACD @4% + education cess @3%
3.	Wine / Beer / Champagne	BCD @100% + education cess @3%

BCD - Basic Customs Duty
ACD - Additional Customs Duty

* The duty on Alcoholic Beverages is calculated in following manner

Suppose the value of item is Rs. 100

Basic Customs Duty (BCD say 100%) = Rs.100

Value plus BCD = Rs. 200

Additional Duty (ACD say 75%) on C = Rs.150

Value + BCD +ACD = Rs.350

Special Additional Duty (SAD 4%) = Rs.14

Total Duty (BCD+ACD+SAD) = Rs. 264

Sources: www.cbec.gov.in

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