import of PEN and pencil as personal gifts or commercial purpose

All pen and pencil are importable without any licence.Received as gifts are allowed without any duty upto Rs 10,000/-.

If imported for personal use then you have to pay duty @ 17.34%.

But if you are importing for business purpose then the duty will vary according MRP of pen. If the value of a pen is more than Rs 200/- then you have to pay duty@ 34.130%.

If pen value is less than Rs 200/- then duty will be @14.712%. If are paying sales tax on imported goods then you may get refund of 4% on customs duty paid at the time of importation.