I- No duty for Gifts
a) Bonafide gifts imported through Post and Courier- Upto Rs 10,000/-, No duty.
(Notification No 171/16.09.93(Amended)
b) BAGGAGE- Gift and donations -Relief goods and edible material-No duty
( Notification No 148/ 13.07.94)
-Gifts to Ministers and Public Servants- no duty- Notification No 326/23.12.83
II- NO duty- for Life Saving Drugs for Personal use import by Post or Air
(Notification no 21/2002 ,S.NO.403,CONDITION 8, List 4.)
III- No duty-Post Parcel import for personal use value not more than Rs 100
(Notification no 21/2002 ,SN NO. 406.)
IV- No duty – On used bonafide personal effects of deceased Persons
(Notification no 21/2002 ,SN NO. 405.)
V- No duty- on Foodstuffs imported by person residing in India, but not being Citizen of
India, upto Rs 1,00,000/- in a Financial Year-
[ Notification No 207/17.07.89 ( Amended)].
VI- No duty- For buying goods at Duty Free shop upto Rs 5000/- per passanger per visit
(F.No. 495/7/2005-Cus.VI MOF,DOR dated 26.09.2005)