Any goods is imported for personal use through Post then you have to pay Customs duty @ 17.34% on the value of goods .This duty is in force now. you have to pay duty only if duty amount is more than
Rs 100/-.(cn 21/2002,sn 406)
However, if any body imports second hand goods, then he has to pay fine and penalty ,in addition to duty, as per 2.17 of Foreign Trade Policy(2004-2009).
Most of new goods can be imported without any fine and penalty, but, with payment of duty if any.
