what we do

We have specialization to provide advisory services on complex statutory Compliance and policy-related matters under areas of Logistics (Import & Export), Taxation (GST & Customs), Foreign Trade & Investment (DGFT), Food Safety (FSSAI), Weights & Measures (Legal Metrology), Wireless & Telecommunication Products (WPC) and Chartered Engineering services. Optimize your Supply chain as 4PL Company through our 3PL partners. Refund of duty/ credit/interest at Customs, GST and DGFT Appellate Service related to Customs, GST and Legal Metrology. Licenses and IEC from DGFT.

Monday, December 03, 2007

Receving gifts and import of cigar , lighters,sprays

Import of cigars,lighters,scent sprays,toilet sprays, powder-puff,pads can be imported without any licence. If you receive as gifts then upto rs 10,000/- no customs duty to be paid.But if you import for personal use then you have to pay duty @17.34% irrespective of value of the postal parcels.

The cigars,lighters,sprays, powder-puff,pads are charged duty @ 34.130% if imported for commercial purpose. you can claim refund of 4% if you are selling goods after paying sales tax.

18 comments:

Unknown said...

Hi,
I have searched web for a while and looked at the cbec.gov but could not find an official place stating --Bonafide gifts upto Rs 10,000/- is without any duty in India. The cbec.gov still say upto Rs5000. Would you happen to know the link where this is originally published? Appreciate your response.

Global Tax Guru said...

Dear Veena,
The site is not updated but it contains the relevant notification .
pl go through link http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k3/cs28-2k3.pdf

regards
RAVINDRA

lost_poet said...

Hello,
I have been going through your blog but I am still slightly confused bcoz m new to all this. I have been trying to get a notebook (a macbook to be precise) from ebay. Now, what I want to know is what kind of customs duty I might have to pay for having it shipped to Kolkata. Is it the 17.34% mentioned (because it most definitely will be above 20k) or is it more? And this 7% less on laptops, I have read it elsewhere as well, but I cannot understand what is the final customs rate.

sorry if that is too long. I really cant pay much customs once I buy the MacBook. I'm a college student. Any helpful information would be greatly appreciated.

thank you,
regards,
the lost_poet

Global Tax Guru said...

Dear Lost_poet,
The Honourable
Supreme court in recent ruling has said that the PC and Laptop are not the same.Therefore,Duty on laptop will be less by 7% than the duty on the PC.
The government has to issue instruction to the Customs department to charge less duty.
Till any such instruction issued,
you can assume customs duty @ 17.240% on laptop.
It may be possible that you may be charged 7% less than the above rate,if the Govt issue direction before you receive your laptop.
warm regards
Ravindra

lost_poet said...

Thank you so much Mr. Kumar. That was very helpful.

Arun said...

Dear Ravindra, are Swiss army knives(like victorinox) allowed to be imported through courier?

The one that I'm planning to buy is listed on Ebay for $20. What is the custom duty applicable?

Global Tax Guru said...

Dear Arun,
You can import swiss knife freely through courier.Duty to be paid at @ 34.131%.
I am just reproducing import which is not allowed for your reference:
As per Notification No. 87/1998-Customs (N.T.) date 9/11/1998;
Courier Imports and Exports (Clearance) Regulations, 1998
(d) the following import goods requiring testing of samples thereof or reference to the relevant statutory authorities or experts before their clearance, namely :-

(i) animals and parts thereof, plants and parts thereof;

(ii) perishables;

(iii) publications containing maps depicting incorrect boundaries of India;

(iv) precious and semi-precious stones, gold or silver in any form; and

(v)OMITTED

(Amended vide CUS NTF NO. 95/2003 (NT) DATE 06/11/2003)


regards
Ravindra

Arun said...

Ravindra, thanx for your reply. Shouldn't the duty for personal use be 17%?

Also, would the duty be levied on 'value of the item' or 'value of item + shipping'?

Global Tax Guru said...

Dear Arun,
Less duty on personal import if it is imported by post or Air.But higher duty for selling the goods in India.
The duty is on value consisting of Cost+FREIGHT +insurance of the goods.Then 1% landind charge is added to determine assessable value on which duty is charged.
pl read earlier post having detail about valuation.
regards
ravindra

Arun said...

Thanks Ravindra. One more querry - Can a Sony Cybershot digital camera worth $100(Rs. 4000 approx) be recieved as a gift through DHL? I remember having read in one of your previous posts that electronic goods worth more than Rs.2000 are restricted. Can you please clarify.

Global Tax Guru said...

Dear Arun,
yes,bonafide gifts upto Rs 10,000/- can be received.
the restriction is through post.
However, you are advised to contact DHL for clarification as they are going to handle your consignment before customs.
regards.
Ravindra

PLGOENKA said...

Dear Ravindra,

I want to bring in the yet to be launched I-phone. This will be a gift but the price is USD 400.00. Am I allowed to import? Since this product is yet to be launched officially in India. And again, will the duty be 17.34%?

Praveen Goenka

Global Tax Guru said...

Dear Praveen,
All phones are charged duty 4% only.However any electonics consumer goods of value more than rs 2000/- ,if imported through post may attract fine and penalty in addition to duty.
regards
Ravindra Kumar

Unknown said...

Hello Mr. Ravi
Recently one of ma close friend has sent a parcel thru registered air mail from Philippines. its been 30 days and i have not got the parcel. When contacted in phip, it was told the parcel is despatched from phip. So now its in india. Can u give me contact phone no. or let me know where to contact the right person to get the parcel ???
Regards
Joe

Global Tax Guru said...

Dear Joe,
You are advised to contact your nearest foreign post office in your city.They will guide you.Also read post in the blog on reason for delay.
Feel free to contact for further clarification.
regards
Ravindra

Belle said...

Dear Mr. Ravindra,

I've ordered a food supplement from the Philippines.The customs here in india is still holding the item and asking me for some invoice and export code number. That item is for my personal use and the value is less than 20USD. Do I need to pay anything to the customs? Help me with this.

Belle

Global Tax Guru said...

Dear Belle,
No import-export code is required for personal import as per Para 2.8 of Hand Book of Procedures,vol 1.
Regarding duty,you have to pay duty @ 17.34% of the value of food supplement.
Duty become payable only if duty amount is more than Rs100/-.
warm regards
Ravindra Kumar

Anonymous said...

dear sir, i found your posts really useful rather than going through clauses in the official website & judging based on our understanding your posts has a direct reference.

i am having a doubt,
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 order

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
Vivek

google analytics

newAD

LinkShare  Referral  Prg
drugstore.com, inc.
Google
The Right Gift at the Right Price