Practice Test

Q1) Stores consumed on board _______ are not liable to import duty. Show Answer

Q2) ______% duty drawback is available for stores other than fuel and lubricant oil used on board a foreign going aircraft. Show Answer

Q3) ______% duty drawback is available for stores consumed by Indian navy on board a naval ship. Show Answer

Q4) Male passengers returning to India after staying abroad for more than 1 year can carry gold jewelry up to ________ in baggage without payment of duty. Show Answer

Q5) Baggage rules shall apply to unaccompanied baggage provided such baggage arrives _______ before arrival of the passenger. Show Answer

Q6) Baggage rules shall apply to unaccompanied baggage provided such baggage arrives _______ after arrival of the passenger. Show Answer

Q7) Crew members of vessel or aircraft shall be allowed to bring articles like chocolates, cheese, cosmetics and other petty gift items for their personal or family use which shall not exceed the value of Rs.________. Show Answer

Q8) Relevant date in case of import by post or courier where list of goods is presented by postal authority after arrival of vessel shall be date of _______. Show Answer

Q9) Duty shall be charged on stores on board a vessel or aircraft which converts to a local run/local aircraft.
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Q10) Goods consumed on board a foreign going vehicle are also referred to as stores.
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Q11) Baggage is fully exempt from custom duty.
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Q12) Social Welfare Surcharge is applicable on import duty on baggage.
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Q13) Male passengers returning to India after staying abroad for 1 year or less can carry gold jewellery up to 20 grams or Rs. 50,000 whichever is lower, in baggage without payment of duty. Show Answer

Q14) Female passengers returning to India after staying abroad for more than 1 year can carry gold jewellery up to 40 grams or Rs.1,00,000 whichever is lower, in baggage without payment of duty. Show Answer

Q15) Mr. X purchased two bottles of liquor from duty free shop amounting to Rs.60,000/- in total, there will not be any import duty levied on the same.
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Q16) Mr. X an Indian resident brought 60 cartridges of a fire arm each valuing Rs.500/- as his baggage while returning from Nepal, the same shall be subject to customs duty.
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Q17) Relevant date of determining rate of duty and tariff value for goods exported by post or courier shall be the date on which exporter receives the let export order.
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Q18) Baggage limit for Indian resident arriving from countries other than Nepal, Bhutan or Myanmar for articles other than mentioned in Annexure – I is _____. Show Answer

Q19) Personal and household articles in Annexure III not include _____. Show Answer

Q20) Baggage includes motor vehicles. Show Answer