Where tariff item 9803 00 00 sits in the schedule
| Level | Description |
|---|
| 98 | Chapter 98: Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores |
| 9803 | Heading 9803 |
| 9803 00 00 | ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE. Unit: kg.. Import policy: Restricted |
Heading 9803 holds this tariff item alone in this dataset, so there is no neighbouring line to classify against within it.
Duty on an import of this item
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 70%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 0% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|
| 70% | Basic customs duty, of the assessable value | ₹7,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹70,000 |
| 0% | IGST, of value plus the duties above | ₹0 |
| 77% | Total duty and tax, as a share of the assessable value | ₹7,70,000 |
₹7,00,000Payable with a duty-credit scripOf this, the basic customs duty of ₹7,00,000 can be paid with duty credit scrips. The remaining ₹70,000 is paid in cash. RoDTEP on this tariff line, the export side
Appendix 4R carries no entry for tariff item 9803 00 00, so an export on this line earns nothing under RoDTEP. That is an answer rather than a gap: whole chapters of the tariff sit outside the scheme, and an exporter told so plainly is better served than one shown a hedge.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Preferential rates by origin: none carried
This dataset carries no preferential rate for tariff item 9803 00 00, which may mean no trade agreement covers the line or simply that the source did not publish one for it. Check the agreement schedule for the origin you are importing from.
What this means in plain English
Bring in ₹10,00,000 of all dutiable articles, imported by a passenger or a member of a crew in his baggage and customs will ask for ₹7,70,000, which is 77% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
- Basic customs duty, ₹7,00,000 at 70% of the assessable value.
- Social Welfare Surcharge, ₹70,000 at 10% of that duty rather than of the value, under section 110 of the Finance Act, 2018.
- Integrated tax, the large one: ₹0 at 0% on the value plus the duties above it, under section 3(8) of the Customs Tariff Act, 1975. Carried under CBIC notification 029/2025.
Read the duty rate as a ceiling, not a bill. 70% is the standard rate in the First Schedule, before any exemption notification, and the total above carries no Agriculture Infrastructure and Development Cess, no duty stated per unit and no trade remedy duty.
What is and is not inside these figures, written once for the whole chapter.
Paying part of this with a duty-credit scrip
Of the ₹7,70,000 above, exactly ₹7,00,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹70,000 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹7,00,000, not on ₹7,70,000. How the buy side works, or read what a duty-credit scrip is end to end.
Where these rates come from
The First Schedule states the duty on this line as "100%". Integrated tax is carried under CBIC notification 029/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
