duty on LCD TV

The LCD TV are classified under CTH 8528 and attracts merit rate of duty @ 31.703%. If imported through Baggage and value of imported LCD TV is more than permissible allowance,then duty will be 35% of the Value.
The goods imported through postal for personal use will attract duty @ 17.34%.But LCD tv being consumer electronics goods and valuing more than Rs 2000/- will also attract fine and penalty.
Also excise duty is charged based on MRP price of goods in Indian market.An abatement of 33% on MRP price is taken for calculating Excise duty. The excise rate of duty is 14% on LCD tv.

Customs duty on musical instruments

The duty on guiter,piano,keyboard,violins,harps,clarinet,trumpets,bagpipers,drums,flutes and other musical instruments is @ 31.703%.The Postal department will collect duty before handing over musical instruments parcel to you.It will be cleared by Foreign Post Office. If customs department detain the parcel then you will receive notice by the Customs.

The musical goods meant for personal use will be charged duty @ 17.34 % if imported through Post.

Dear Mr Harish,
Various mode of import have different duty liability on musical key board, as Air cargo ,Courier and Sea will attract 31.037% of the value,Where as through Baggage,it attarct 35% of excess value than permissible limit.
In Postal ,only 20 kgs is allowed and where as ,in courier only 70 kgs is allowed.In Postal ,if any consumer electronics goods ,valuing more than Rs 2000/- ,is attracting fine and penalty ,even though Duty is 17.34%.
Therfore ,as per your convience and saftey of goods,you may decide ,which option is best suited to you.

warm regards
Ravindra Kumar

Sir,
I read your article about customs duty for imported musical instruments. I am presently in the USA and planning to buy a musical keyboard for personal use. I will be returning to India in three weeks time. Could u please suggest me what would be the best way to get the keyboard. I was suggested the cargo service by a few people. And if you could please also explain in detail how much i would be charged for importing the keyboard? Looking forward to your reply.
Thanking you,
Regards,
Harish Shastha

Dear Mr Santosh,
The scope of blog is import and export through Post and Courier. The blog link which you have mentioned has sufficient information.
I think you are asking for Baggage import which is governed by Baggage Rules, 1998.They are different for different category such as Transfer of Residence,Tourist.
In my opinion Key boards is not personal effects which satisfy day to day need. There is 35% duty on goods which are exceeding permissible limit of Rs 25,000/-.
The second hands goods price depends on condition of goods,which Customs department has to fix for charging duty. You may consult regular passanger for more clarity and share information with other reader of this blog.
warm regards
Ravindra Kumar--- On Wed, 22/10/08, Santhosh J wrote:
From: Santhosh J Subject: HITo: "ravindrakumar_iitd@yahoo.co.in" Date: Wednesday, 22 October, 2008, 11:17 AM
I recently came across your blog
http://personalimport.blogspot.com/2008/09/customs-duty-on-musical-instruments.html
I am living in singapore for the past 2 years and i purchased a keyboard in second hand for 400 USD
i don't have a bill for that and i want to take it home when i go back
will they be charging me anything for that?
-- Thanks &RegardsSanthosh JustinConsultantEntiisHp :83050874skype id : noah2125

Personal import and export: Customs duty on Toys and Games

Personal import and export: Customs duty on Toys and Games

What is import duty on LCD monitor

If it is LCD monitor and not LCD TV than there will be no Customs duty .But other duty like central excise duty 14%,education cess 3% and Additional duty of 4% will be collected.The central excise duty is also calculated based on MRP price in India by giving 23% abatment on declared MRP price.Which ever duty is more ,central excise duty based on 14% or the MRP based duty,will be taken as excise duty.

The rate of duty on LCD monitor for computer is same whether it is imported or manufactured in India.The deciding factor is the price in India,service after sales and availability of particular brand in INDIA.Based on above fact, you may decide whether you have to buy in India or abroad.
Ravindra Kumar

How to import used Gramophone at eBay

There is email exchange on the import of Gramophone between me and Shardul . It is in reverse order.
Dear Shardul,
I happy to read that you have received your parcel.There is overall thrust in the Govt to act as facilitator.The goods intended for personal use are not revenue driven compared to commercial goods. Any goods even charged duty only if the the duty payable increase more than Rs 100/-.
regards
Ravindra Kumar

Dear Sir,

I got my records passed duty free. In fact two different parcels. One from UK and the other from US. Is it that low value items are generally cleared without much hassle?

Regards
Shardul
On Wed, Sep 3, 2008 at 2:02 AM, Shardul Sharma <shardul1004@gmail.com> wrote:
Thank you, sir for your reply. Highly apprecited. Great work truly.

Best regards
Shardul

Thank you, sir for your reply. Highly apprecited. Great work truly.

Best regards
Shardul
On 9/2/08, ravindra kumar <http://in.f941.mail.yahoo.com/ym/Compose?To=ravindraeakumar_iitd@yahoo.co.in> wrote:
Dear Shardul,
Thanks for appreciation. The second hand goods import attract fine and penalty,in addition to duty.Therefore, the customs may levy nominal penalty and release your goods.But before imposing any fine and penalty,you will get detention letter from Customs.Hence,you should worry only after getting detention letter.Some times goods are released on warning ,depending upon go reply to my quarey.enuineness of the case . As far duty is concerned,normally @ 17.34% on personal import.
war sir for you help and taking out time tm regards
Ravindra Kumar
Shardul Sharma <http://in.f941.mail.yahoo.com/ym/Compose?To=shardul1004@gmail.com> wrote:
Dear Sir,

You're blog is fantastic for someone who has any doubts about exports and imports. Very, very informative. I am a music lover and have bought rock t-shirts and audio Cd's from eBay regularly. The value of the products did not exceed $25 at anytime. Till date I have not faced any custom issue. However, recently I have bought 8 old and used gramophone records from eBay UK. The value of these records are again very low at about 13 pounds plus shipping cost of 16 pounds which totals up to 29 pounds or almost 2400 rupees. This is the first time i am buying gramophone records.

Will this parcel attract any import duties and how much?

Thanking you

Best regards
Shardul Sharma

Whether consumer electronics goods above Rs 2000(C.I.F) are restricted when the same goods are allowed free in the ITC(HS)

The consumer electronic goods like Mobile phone, digital camera,iPhone, digital TV,Laptop,etc ,if costing more than Rs 2000/-(C.I.F), are not exempted form the Foreign Trade (Regulation)Rules,1993.[As per Rule 3(1) (i)(h) of the Foreign Trade (Exemption from Application of Rules in Certain cases) order,1993]
The above Foreign Trade order,1993 is issued under section 19 of the Foreign Trade (Development and Regulation) Act,1992.

THE ITC(HS) is governed by the Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (No.22 of 1992) read with paragraph 2.1 of the Export and Import Policy – 2004-09, as amended from time to time.
Therefore, any item,may be consumer electronic goods,if allowed to be imported freely as per ITC(HS),then, same may also be allowed to freely importable through Postal channel.
In another words,digital camera and other consumer electronics goods should not attract any fine and penalty ,if it cost more than Rs 2000/(CIF).

As far duty is concerned, if the goods are imported for personal use then duty to be charged @ 17.34%. OTHERWISE, for commercial use ,it should be @ 31.703%.But in no case ,it should attract fine and penalty.
Clarification is required on the above facts.
Ravindra Kumar

Foodstuffs and provisions, imported by foreigners for personal use

No customs duty on import of food stuff by foreigners for personal use . Provided that -
(i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year
shall not exceed Rs. 1,00,000; and
(ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country.

Ravindra Kumar

Customs duty on iPhone

iPhone is a smartphone made by Apple that combines an iPod, a tablet PC, a digital camera and a cellular phone. The device includes Internet browsing and networking capabilities. The principal function is telephony.Thus iPhone is classified under CTH 8517 12 and attracts duty of 4% in lieu of sales tax/VAT/Local tax,etc.In addition to this , 1% duty as National Calamity Contingent duty on iphone is charged in India.
It is advisable not to import iPhone through Indian post as iphone ,being consumer electronics goods and valuing more than Rs 2000/(CIF),are restricted.Attracts fine and penalty ,in addition to duty,on iPhone.But through postal you have to pay less freight ,so less value and less duty. Choice is yours.
Ravindra Kumar

import duty on Wall paper,wall covering

Wall paper and similar wall coverings,with or without grained,embossed,coloured,design-printed or otherwise decorated layer of plastics are attracting duty @31.7034 %.No licence is required to import.The duty is always charged on assessable value.

whether digital stiil camera and camcorder are same

As per world customs classification rule,including India,the digital camera and camcorder fall under same sub tariff heading 852580.But both are further sub divided .digital camera tariff 85258010 and camcorder 85258020. Hence they are different from each other.There is also different duty charged under indian customs law.
The digital still camera are considered ITA (Information technology Agreement)goods and NO BASIC CUSTOM DUTY IS CHARGED as per Notification 25/2005-customs.(http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k5/cs25-2k5.pdf).
However,there is change in sub tariff heading from 852540 to 852580 for digital still camera.
ravindra kumar

No change in duty on personal import in the Budget 2008-2009

The duty on personal import is 17.34% of the value,as it was before the budget.No duty on life saving drugs for personal use.The gifts are free upto Rs 10,000/-.
Happy importing!
Ravindra Kumar

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.

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.

Import of GPS equipments for commercial purpose

Mobile phone with GPS are charged duty @ 4%.
The GPS receiver and differential receiver are charged duty @ 31.011.
Any radio communication equipment require licence from Ministry of communications and IT.
But walkie-talkie sets used in Vehicle are charged duty@ 21.139% and require no licence.

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.

Now import of Laptop attracts 7% duty less than the Desktop

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:

Import customs duty on Mobile phone,PDA,smart phone,GSM

There is lot of convergence in mobile space.Now,mobile phone act as camere,video recorder,modem,FM radio,Mobile TV etc.There is only 4% duty on mobile phone irrespective additional features.This duty is also refundable for the trader who are importing and paying sales tax.However , the government circular to clarify classification aspect is reproduced for reference:
Circular No.17/2007-Cus
F. No.528/26/2005-Cus(TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

North Block, New Delhi.
Dated the 19th April, 2007.

Sub: Clarification in respect of classification of higher technology featured mobile / cellular handset or telephones – regarding.
****

Board has received certain representations from the trade and industry regarding classification of higher technology featured mobile / cellular handsets or telephones, which contain GPS features apart from other functions like music, camera, voice recording, e-mail, internet and related editing features. Field formations have also requested to issue a clarification in the matter of classification of a hybrid product containing PDA, mobile phone with camera and GPS, which are being imported presently.

2. It is represented that mobile, cellular handset / telephone has the essential characteristic of transmission and reception apparatus, such as aerial, display screen, keypad and that the same should be of small size so that it can be hand-held and is of lightweight for use as telephone instrument. The other functions such as radio receivers, music players, e-mail, net browsers, calculators, stopwatch, alarm, computing on software platform are subsidiary to the main function of transceiver.

3. The issue was examined in the Board. Telephones for cellular networks or other wireless networks are presently classified under sub-heading 8517 12 of the First Schedule of the Customs Tariff Act, 1975. This Act does not provide specific Chapter Note or Sub heading Note on this product. As per Harmonized Commodity Description and Coding System (HS in short) effective from 1.1.2007, ‘telephones for cellular networks or for other wireless networks’ are classified under heading 8517. Earlier, prior to HS changes 2007, cellular phones were classified under heading 8525. There is no mention of the mobile phones that also have features of word processing, e-mail, internet, Global Positioning System (GPS) Receiver, Personal Digital Assistant (PDA), Smart phone etc. in the HS Notes. Further, tariff Item 8526 91 90 covers ‘other radio navigational aid apparatus’, which, inter alia, includes Global Positioning System (GPS), radar apparatus. Similarly, sub-heading 8471 30 covers ‘portable digital automatic data processing machines, weighing not more than 10 kg., consisting of at least a central processing unit, a keyboard and a display’. HS explanatory notes to sub-heading 8471 30 state that machines which are equipped with flat screen, capable of operating without an external source of electric power and having an acoustic modem for establishing a link via the switched network are classifiable under sub heading 8471 30. However, there is no exclusion or specific note for classification of mobile/cellular phones with other functions as described above, in the HS Notes. Therefore, field formations were experiencing difficulty in classifying a product having combination of characteristics of a Personal Digital Assistant (PDA) / Personal Computer, GPS receiver, Camera and cellular phone.
4. The First Schedule to the Customs Tariff Act, 1975 specifies the various categories of imported goods in a systematic and well-considered manner, in accordance with an international scheme of classification of internationally traded goods, i.e. ‘Harmonized Commodity Description and Coding System (HS). Accordingly, goods are to be classified taking into consideration the scope of headings / sub-headings, related Section Notes, Chapter Notes and the General Rules for the Interpretation (GRI) of the First Schedule to the Customs Tariff Act, 1975. Rule 1 of the GRI provides that the classification of goods shall be determined according to the terms of the headings of the tariff and any relative Section notes or Chapter notes and thus gives precedence to this while classifying a product. Rules 2 to 6 provide the general guidelines for classification of goods under the appropriate sub heading. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining Rules 2 to 6 may then be applied in sequential order. Further, while classifying goods, the foremost consideration is the ‘statutory definition’, if any, provided in the Customs Tariff Act. In the absence of any statutory definition, or any guideline provided by HS explanatory notes, the principle of how goods are known in ‘common trade parlance’ is adopted, giving due importance for the common dictionary meanings.
5. In terms of the First Schedule to the Customs Tariff, ‘telephones for cellular networks or other wireless networks, push-button type or other’, would be classifiable under sub-heading 8517 12. Similarly, ‘portable automatic data processing machine weighing not more than 10 Kgs., consisting of at least a CPU, a key board and a display’ would be classifiable under sub heading 8471 30; and ‘radio navigational aid apparatus’ would be classifiable under sub heading 8526 91. From the scope of the headings / sub-headings, Board found that all mobile or cellular telephones whether working on the Global System for Mobile Communications (GSM) standard, Code Division Multiple Access (CDMA) cellular systems, Wireless Local Loop (WLL) or any other Mobile technologies, principally used as communication device would get covered under sub-heading 8517 12. These are essentially communication devices working on the basis of towers and base stations arranged into a network of cells, which send and receive radio signals for the cellular / mobile phone for communication. In view of the above, Board clarifies that sub-heading 8517 12 will cover all types of telephones that work on cellular networking technology or other wireless network.

6. Further, such cellular / mobile phones may contain certain facilities such as storage of contact information such as phone numbers (dialed / received / missed call), names and addresses, to-do lists, notes, appointments, E-mail address, facility for Short Message Service (SMS) / Multimedia Messaging Service (MMS), calculator, alarm clock, calendar, games and other similar facilities as a standard feature. These facilities assist the user to make calls to desired person, identify the caller, keep track of his calls, send/receive messages and enhanced use of communication using any of the above facility. Hence, these features of cellular/ mobile phones do not change the principal function of such equipment i.e., ‘telephony’.

7. Certain cellular/ mobile phones called as ‘smart phones’ may also have other additional features such as accessing the Internet, sending and receiving E-mails, video recording/camera, word processing, radio or audio capabilities with color screens, QWERTY keyboard, touch screen. It may also run application software and synchronize with PCs, function as Global Positioning System (GPS) receiver. These devices work on operating systems (software) like Symbian OS, Microsoft Windows Mobile OS, Linux OS, which are similar to the software used in desktop PC / laptop. All these functionalities grouped as PDA or pocket PC or camera or GPS receiver, contained in cellular/ mobile phones, though represent as composite machine, for the purpose of classification, it will be governed by the Customs Tariff Act and the General Rules for Interpretation (GRI) as explained in para 4 above. Accordingly, in terms of Section Note 3 to Section Note XVI when the goods satisfy the following conditions these would be characterized as transmission apparatus in cellular / wireless network rather than as an Automatic Data Processing (ADP) machine or camera or GPS receiver.

(i) use transmission of signals (representing speech, messages, data or pictures) by means of electro-magnetic waves which are transmitted through the ether without any line connection i.e., wireless, in any of the bandwidth allotted to mobile/cellular networks say 850 MHz to 1900 MHz; and

(ii) consist of transmission and reception hardware such as transceivers, antenna, microphone, speaker, battery, radio-frequency chip, basic band chip, power management chip, Subscriber Identity Module (SIM), International Mobile Equipment Identity (IMEI) or other unique identity for cellular/mobile phone as well as radio-frequency transmission software such as GSM, General Packet Radio Service (GPRS) and Enhanced Data rates for GSM Evolution (EDGE) etc.,

Hence, such cellular/ mobile phones remain classified in sub-heading 8517 12, as the principal function of these equipments remain as ‘telephony’.

8. It is further explained that cellular / mobile phones can also be employed as data modems to form a wireless access point connecting a personal computer to the Internet. In this use, the mobile phone is providing a gateway between the cellular service provider's data network and PCs. In terms of chapter note 5 D (ii), it is made clear that such mobile phones shall not be classified under heading 8471 when they are presented separately. In other words, only when such phones are presented along with ADP machine or when composite machines consisting of ADP and mobile phones, where ADP is the principal function, these would be classified under heading 8471. Further, it is clarified that GPS receivers having phone function that does not operate through any of the cellular network or mobile technologies for the transmission or reception of signals, but operates exclusively through direct satellite connection or differential GPS (on the longwave radio frequencies between say 285 kHz to 325 kHz) is however classifiable under sub-heading 8526 91 as other radio navigational aid apparatus.

9. In trade parlance too, it is noticed that the goods are sold as cellular or mobile phones with various additional facilities, the use of which is dependant on the cellular service provided. Further consumers purchase such cellular phones mainly because of their ability to transmit data in all situation and locations, and at all times, not just in specified places that offer Wireless / Wi-Fi access. In short, it is found that goods are marketed and consumers purchase a smart phone or other similar cellular/ mobile phone, because of the phone function with additional facilities and not for their PDA or GSM capabilities alone; as such these additional facilities will not become operational without subscribing to a cellular phone service plan. Hence, it is clarified that these instruments are to be categorized as mobile / cellular phones from the point of trade parlance.

10. Further, in terms of Note 5 (E), it is provided that machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. In view of the above, it is clarified by the Board that the smart phones or cellular / mobile phones with the capability described above are machines performing a specific function i.e. ‘telephony’ and hence, even if they satisfy note 5 (C), in view of the Section Note 3 to Section XVI, Notes at 5 (D) (ii), and 5 (E) to chapter 84, such mobile phones would be classified in the headings appropriate to their respective function i.e., ‘Telephones for cellular network or other wireless networks having the principal function of telephony’ under sub heading 8517 12.

11. The above instructions may be brought to the notice of all concerned for effective implementation. Pending assessments, if any, may be finalized accordingly.

12. Please acknowledge receipt of this circular.

Yours faithfully,(Anupam Prakash) Under Secretary (Customs Policy)
Ph. 2309 3859

import customs duty on LCD monitor whether for Computer or TV

There is less custom duty on LCD monitor of computer then the LCD TV.The goverment has issued guideline to diffrentiate between two types LCD display.Pl check techically before importing. In customs parlance the computer is called as ADP. For easy reference the circular is reproduced:
Circular No.33/2007-Cus.
F. No. 528/96/2001-Cus.(TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

159A, North Block, New Delhi-1.
Dated 10th September, 2007.
To
All Chief Commissioners of Customs.
All Chief Commissioners of Customs & Central Excise.
Chief Departmental Representatives, CESTAT.
All Commissioners of Customs.
All Commissioners of Customs & Central Excise.

Subject: Classification of Digital LCD / Flat Panel Monitor - Admissibility of Notification benefits - reg.
***

It has been represented by the trade and industry association that certain difficulties have been faced in classification of monitors for use with Automatic Data Processing (ADP) machine and consequent import duty exemption benefits. Doubts have been expressed by field formations as to whether ‘LCD or Flat Panel Monitors, if used along with ADP Machines would be classifiable as ‘ADP Monitor’ and whether exemption from Customs duty vide Sl.No.17 of Notification No. 24/2005-Cus dated 1.3.2005 would be admissible.

2. The issue was examined in the Board. Monitors used along with ADP machines were classified till 31.12.2006, under heading 8471 of the First Schedule to the Customs Tariff Act, 1975. Due to HS 2007 changes brought into effect from 1.1.2007, such monitors are presently classifiable under sub heading 8528 40. All types of monitors and projectors which are solely or principally used with an ADP machine is covered under the sub headings 8528 41(Cathode Ray Tube Monitors), 8528 51(Other types) and 8528 61(Projectors) and are extended with exemption of customs duty vide Sl.No.17 of notification No. 24/2005-Customs dated 1.3.2005. Further, television or video monitors were classifiable earlier under heading 8528. Presently these monitors used as Television or Video reception apparatus are classified under sub heading 8528 71 or 8528 72 as the case may be, and are not eligible for the aforesaid exemption.

3. This issue was also deliberated at the Conference of Chief Commissioners’ on Tariff and Allied Matters, wherein it was decided that the Board may issue guidelines on the basis of assessment practice that is being followed by Customs Commissionerate, Aircargo, Mumbai to distinguish ‘computer monitors’ from that of monitors for use with TV / Video and for classifying the goods under 8528 41 or 8528 51 (earlier classifiable under CTH 8471). However, to ensure uniformity, it was decided that Board could issue a circular in this regard.

4. Accordingly the technical features distinguishing the computer monitors from the other types of Television/video monitors are enclosed. These could be used by the officers of the field formation as guidance for assessment, examination of the said goods for determining its proper classification and extension of the notification benefit.
Yours faithfully,
(M.M.Partiban)
Director (Customs)
Tel.No.2309 3908
Click here for technical features

New Prohibited Export goods

No export of any goods in violation of Trade Marks Act,1999 and rules made there under is allowed.

One has to declare all details including an indication of the country or place in which they were made or produced or of the name and address of the manufacturer or the person for whom the goods were manufactured.If no such detail is found on export goods then it will be not allowed to export.
This is step for higher compliance of Intellectual property involved in export goods.

Import of Travel sets for personal toilet,sewing or shoe or clothes cleaning,Tooth brushes including dental-plate brushes,paint ,distemper,varnish

If you are regular traveler and interested in brushing your teeth,home and canvas. All are freely importable .No fine and penalty.

As far duty is concerned,if you receive them as bonafide gift then up to Rs 10,000/- no duty is payable.

For commercial purpose, Travel sets for personal toilet,sewing or shoe or clothes cleaning are attracting duty @ 34.130% and all type of brushes are charged duty @ 24.421%. If you file refund for 4% paid as ACD(additional customs duty) based on your sales tax invoice then the effective duty will be around 30%.

But if you import through Post and for personal use then you have to pay only 17.34% on brushes and travel set and other item mentioned above