Now import of laptop has become cheaper not only on account of rupee appreciation but also non applicability of additional duty of seven percentages .
As per News items in The Economic Times ,18 th Nov 2007 `` the Supreme Court has held that the government cannot levy additional seven per cent customs duty on notebook PCs (laptops) as in the case of desktop computers since the two are totally different. ``
The exact customs notification is reprodued here:
Customs Notification No-38/2005 dated 02.05.2005Amendments in the Computers (Additional Duty) Rules, 2004
7% additional customs duty levied uniformly on computers CPU, monitor, mouse & keyboard
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) read with sub-section (4) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules to amend the Computers (Additional Duty) Rules, 2004,
namely:-1. (1) These rules may be called the Computers Additional Duty (Amendment) Rules, 2005.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Computers (Additional Duty) Rules, 2004,- (i) for the TABLE, the following shall be substituted, namely:-
''TABLE
S.No.
Description of goods
Additional duty rate
(1)
(2)
(3)
1.
Central processing unit (CPU) imported separately
6% ad valorem
2.
Computers (other than CPU imported separately), of heading 8471 of the First Schedule to the said Customs Tariff Act.Explanation. - For the purpose of this entry, 'computer' shall include central processing unit (CPU) with monitor, mouse and keyboard, cleared together as a set; but shall not include input or output devices or accessories such as monitor, keyboard, mouse, modem, uninterrupted power supply system, or web camera imported separately.
7% ad valorem '' ;
(ii) the Explanation shall be omitted.[F.No. B-1/4/2005-TRU]
(V. Sivasubramanian)Deputy Secretary to the Government of India
Note: The principal rules were published vide notification No. 76/2004-Customs, dated the 26th July, 2004 in the Gazette of India, Extraordinary vide number G.S.R. 479(E), dated the 26th July, 2004.re:
4 comments:
dear sir, i found your posts really helpful rather than going through clause's in the official pages & judging based on our understanding its much easier to read through your articles.
i have a question,
i recently purchased computer accessories from USA costing $117 including shipping weighing 7Lbs (3.1kg). upon arrival in india/bangalore i received a notice from foreign post office to produce bills/technical write-up for the same. after producing necessary documents they said i would be paying customs once it is received to my local post office. going through your blogs & customs website i noted that ther are no customs if the purchases are below ten thousand rupees incase of gift & upto Rs 2500 if bought. now i am in confusion as to my purchases would attract customs or not as the purchase amount is way below Rs 10k. i did like to know what would be the duty payable if any & also would the weightage of the package add up to the duty?
here are the product description & prices of my purchase
Products
1 x Kingwin JET 3.5" Enclosure SATA - $34.95
1 x Scythe Case Fan Sleeved - $9.95
1 x Kingwin Internal SATA Enclosure - $19.95
Sub-Total: - $64.85
United States Postal Service (1 x 7.00lbs) (Express Mail International (EMS) (7 days) (With Tracking)): $53.00
Total: - $117.85
really appreciate if you could share your opinion. thank you in advance
Hello Mr. Kumar,
we would like to use your expertise for our courier business. Please could you get in touch with me at adilsalee@gmail.com. This is very urgent.
Thank You
b Regards
Adil Saleem
Dear Sir,
i wanna import a used pda phone worth 300$ xcldng shipping.can u please tell m how much would be the import duty ...
thnks
Dear Prabhjot,
Customs duty is 1.03 % on PDA phone. Pl refer my site www.globaltaxguru.in for more information.
Regards
Ravindra Kumar
Global Tax Guru
Post a Comment