import of drugs ,medicines and diagnostic test kit for personal use

The following life saving drugs or medicines (including diagnostic test kits) can be imported through post and courier without paying any duty:


(1) Abciximab
(2) Aurothiomalate Sodium
(3) Asparaginase
(4) Agglutinating Sera
(5) Anti-Diphtheria Normal Human Immunoglobulin
(6) Anti-Haeomophilic Factor concentrate(VIII and IX)
(7) Anti-human lymophocyte immunoglobulin IV
(8) Anti-human thymocyte immunoglobulin IV
(9) Anti-Pertussis Normal Human Immunoglobulin
(10) Anti-Plague serum
(11) Anti-Pseudomonas Normal Human Immunoglobulin
(12) Anti-Rabies Normal Human Immunoglobulin
(13) Anti -D Immunoglobulin
(14) Basiliximab
(15) Beractant Intra-tracheal Suspension
(16) Blood group sera
(17) Botulinum Toxin Type ‘A’
(18) Burn therapy dressing soaked in gel
(19) Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders
(20) Bovine Albumin
(21) Bretyleum Tossylate
(22) Calcium Disodium Edetate
(23) Carmustine
(24) Cesium Tubes
(25) Calcium folinate
(26) Cholestyramine
(27) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(28) Cobalt-60
(29) Corticotrophin
(30) Cyanamide
(31) Diagnostic Agent for Detection of Hepatitis B Antigen
(32) Diagnostic kits for detection of HIV antibodies
(33) Diphtheria Antitoxin sera
(34) Diazoxide
(35) Edrophonium
(36) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(37) Epirubicin
(38) Fibrinogen
(39) Floxuridine
(40) Follicle Stimulating Hormone [FSH]
(41) Flucytosin
(42) Filgrastim /Molgramostim (G- CSF/GM-CSF)
(43) Flecainide
(44) Fludarabine Phosphate
(45) Foetal Bovine Serum (FBS)
(46) Gadolinium DTPA Dimeglumine
(47) Gallium Citrate
(48) Gasgangrene Anti-Toxin Serum
(49) Goserlin Acetate
(50) Hepatitis B Immunoglobulin
(51) Hexamethylmelamine
(52) Hydralazine
(53) Idarubicine
(54) Idoxuridine
(55) Imatinib Mesilate
(56) Irinotecan
(57) Immunoassay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(58) Inactivated rabies vaccine [Human diploid cell]
(59) Inactivated rabies vaccine [Vero-cell]
(60) Intravenous amino acids
(61) Intravenous Fat Emulsion
(62) Iopamidol
(63) Iohexol
(64) (a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution accessories (c) Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit
(65) Iscador, CLIA diagnostic kits
(66) Levodopa with benserazine
(67) Lenograstim
(68) Meningococcoal A and C combined vaccine with diluant solvent
(69) Methicillin
(70) Metrizamide Inj with diluant
(71) Monocomponent insulins
(72) Mycophenolate Mofetil
(73) Nalorphine
(74) Normal Human plasma
(75) Normal Human immunoglobulin
(76) Nuclear magnetic resonance contrast agent
(77) Normal Human serum Albumin
(78) Penicillamine
(79) Pentamidine
(80) Penicillinase
(81) Poliomyelitis vaccine (inactivated and live)
(82) Potassium Aminobenzoate
(83) Porcine Insulin Zinc Suspension
(84) Prednimustine
(85) Porcine and Bovine insulin
(86) Procarbazine
(87) Purified Chick Embryo Cell Rabies Vaccine
(88) Pyridostigmine
(89) Pneumocystis carinii IF kits
(90) Prostaglandin E 1 (PGE1)
(91) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L.H., FSH and Digoxin)
(92) Radioisotope TI 201
(93) (a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT tests
(94) Rabies immunoglobulin of equine origin
(95) Ritonavir
(96) Rivastigmine
(97) Rituximab
(98) Sevoflurane
(99) Saquinavir
(100) Recuronium Bromide
(101) Septopal beads and chains
(102) Sodium Arsenate
(103) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(104) Solution of Nucleotides and Nucliosides
(105) Specific Desensitizing Vaccine
(106) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(107) Strontium SR-89 Chloride
(108) Suxamethonium Chloride
(109) Selenium-75
(110) Teicoplanin
(111) Technitium-99M
(112) Tetrofosmin
(113) Ticarcillin
(114) Tranexamic Acid
(115) Tocainide
(116) Tri-iodothyronine
(117) Triethylene Tetramine
(118) Trastuzumab
(119) Thrombokinase
(120) Teniposide
(121) Trans-1- diamino
cyclohexane Oxalatoplatinum
(122) Ticarcillin Disodium and Potassium Clavulanate
combination
(123) Vindesin Sulphate
(124) X-ray diagnostic agents, the following :-
Propylidone
Ethyl iodophenylun decylate
Iodipammide methyl glucamine
Lipidoll utra fluid
Patent blue
(125) Zalcitabine
(126) Zoledronic Acid

personal import and export

Procedure to import drugs other than listed life saving drugs
1)You must approach the Director General Health Services and obtain Duty Exemption Certificate prior to import.

2)All prescription drugs require to be first cleared by the Assistant Drug Commissioner of Customs.

3)A Doctor's prescription is essential.

4)Once the 'No Objection Certificate' is obtained, the shipment is presented to Customs for valuation and clearance.The commercial invoice depicting the correct name of the drug, as well as the correct value, would ensure immediate clearance, after obtaining the 'No Objection Certificate" from the Assistant Drug Commissioner. Customs reserve the right to demand the supplier's bills or price lists

5)it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi in each individual case, that the goods are a life saving drug or medicine; and the importer produces the said certificate to the Assistant Commissioner of Customs at the time of clearance, or gives an undertaking as acceptable to the Assistant Commissioner tofurnish the said certificate within such period as specified by theAssistant Commissioner, failing which to pay duty leviable thereon.

Format of Certificate:
Certified that the drug/medicine (name of the drug\medicine) being imported by................. is a life saving drug/medicine and exemption from the payment of customs duty is recommended.
Signature with date-------Name------------Designation-----Place------------


Prohibition of import of certain drugs or cosmetics

No person shall import

–a) Any drug or cosmetic which is not of standard quality ;

b) Any misbranded drug or misbranded cosmetic" or spurious cosmeticsc Adulterated or spurious drugd

c) Any drug or cosmetic for the import of which a licence is prescribed, otherwise than under, and in accordance with, such licence ; patent or proprietary medicine, unless there is displayed in the prescribed manner on the label or container thereof , for certain words ,the true formula or list of active ingredients contained in it together with the quantities thereof;

(d) Any drug which by means of any statement, design or device accompanying it or by any other means, purports or claims to cure or mitigate any such disease or ailment, or to have any such other effect, as may be prescribed ;

e ) Any cosmetic containing any ingredient, which may render it unsafe or harmful or use under the directions indicated or recommended ;

f) Any drug the import of which is prohibited by rule.

BUT small quantities of any drug for the purpose of examination, test or analysis or for personal use is allowed

import of drugs for personal use

No customs duty on Life saving Drugs imported by an individual for personal use;

Small quantities of drugs, the imports of which is otherwise prohibited under Section 10 of the THE DRUGS AND COSMETICS ACT, 1940, may be imported for personal use subject to the following conditions :

Drugs imported for personal import by the Passenger

(i) The drugs shall form part of a passenger's bona fide baggage and shall be the property of, and be intended for, the exclusive personal use of the passenger,
(ii) The drugs shall be declared to the Customs authorities if they so direct,
(iii) The quantity of any single drug so imported shall not exceed one hundred average doses:

Provided that the licensing authority may in an exceptional case in any individual case sanction the import of a larger quantity.

How to import drugs for personal use other than as Passanger

Any drug, imported for personal use but not forming part of bona fide personal baggage, may be allowed to be imported subject to the following conditions, namely-

(i) the licensing authority, on an application made to it in Form 12-A is satisfied that the drug is for bona fide personal use;

(ii) the quantity to be imported is reasonable in the opinion of the licensing authority and is covered by prescription from a registered medical practitioner; and

(iii) the licensing authority grants a permit in respect of the said drug in Form 12-B.

FORM 12-A
Application for the issue of a permit to import small quantities ofdrugs for personal use
I……………………………………….… resident of…………………………………. by occupation ……………………….hereby apply for a permit to import the drugs specified below for personal use from…………………………………………………………………………………………I attach a prescription from a registered medical practitioner in regard to the need for the said drugs.

Name of Drugs
Quantities
Date………………………
Signature…………………………

(source: Central Drugs Standard Control OrganizationDte.GHS, Ministry of Health and Family Welfare, Government of India)

How to import Prescription Drugs


All prescription drugs/medication for 'personal use' must be accompanied by a prescription of a registered medical practitioner and must have the correct value declared.

No customs duty on any life saving drugs which are for personal use .However,on following drugs imported for personal use are charged duty @17.34%:

32 P Sodium Phosphate
Flucytosin
5-Fluorouracil
6-Isoguanine
Aclarubicin
Dactinomycin
Agglutinating Sera
Allopurinol
Ambenonium Chloride
Amikacin
Amino-glutothemide
Amiodarone
Amiphenazole
Amphotericin-B
Amrinone
Amsacrine
Amylobarbitone Sodium
Anti-Diphtheria Normal Human Immunoglobulin
Anti-Haeomophilic Factor concentrate (VIII and IX)
Anti-human lymophocyte immuniglobulin IV
Anti-human thymocyte-immunoglobulin IV
Anti-Pseudomonas Normal Human Immunoglobulin
Anti-Plague serum
Anti-Pseudomonas Normal Human Immunoglobulin
Anti-Rabies Normal Human Immunoglobulin
Aprotinin
Atracurium besylate
Baclofen
Beclamide
Bemergide
Bleomycin
Blood group sera
Burn therapy dressing soaked in gel
Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders
Bovine Albumin
Broxuridine
Bretyleum Tossylate
Busulphan
Calcium Disodium Edetate
Carbidopa with Levodopa
Carmustine
Cefoperazone
Ceftizoxime
Cesium Tubes
Chenodeoxycholic Acid
Chlorambucil
Chlormerdrin 197 Hg.
Chloestyramine
Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
Chorionic Gonadotrophin
Cobalt-60
Clindamycin
Colistin
Carboquone
Corticotrophin
Cyclocytidine
Cyclophosphamide
Cyanamide
Dacarbazine
Daunomycin
Daunorubicin
Desmopressin
Desferrioxmine
Diagnostic Agent for Detection of Hepatitis B Antigen
Diagnostic kits for detection of HIV antibodies
Diphtheria Antitoxin Sera
Dimercaprol
Diazoxide
Dobutamine
Dispyramide Phospate
Edrophonium
Dopamine
Enzyme Linked Immunoabsorbent Assay Kits (ELISA KITS)
Epirubicin
Fibrinogen
Floxuridine
Follicle Stimulating Hormone (FSH)
Fospestorol
Gallium Citrate
Gasgangrene Anti-Toxin Serum
Glucagon
Heptamine
Hepatitis B Immunoglobulin
Hexamethymelamine
Histoglobulin
Hydralazine
Hydroxyurea
Idraubicine
Idoxuridine
Ifosfamide
Isoprenaline
Immunoassay kit for blood Fibrinogen degradation product for direct estimation of diagnostic test in D.I.C.
Inactivated rabies vaccine (Human diploid cell)
Inactivated rabies vaccine (Vero-cell)
(a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution accessories (c) Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit.
Interferon alpha -2b/interferon alpha -2a/Inteferon NL/Inteferon alpha NL (LNS)
Intravenous amino acids
Intravenous Fat Emulsion
Iopamidol
Iohexol
Ketamine
Isoflurane
Selenium-75
Asparaginase
Calcium folinate
Lactulose
Levodopa with benserazine
Levodopa (L-Dopa)
Mannitol Busulphan preparations
Lomustine
Meningococcoal Aand C combined vaccine with diluant solvent
Melphalan
Mercaptopurine
Mesna
Methisazone
Methicillin
Methoxy isobutyl Isonitrile
Methotrexate
Methyl prednisolone
Methoxyflurane
Metrizamide Inj with diluant
Metraminol
Mithramycin
Nimustine
Mitotane
Mitomycin
MMR (Measles, mumps and rubella) vaccine
Latamoxef
Monocomponent insulins
Nalorphine
Mustin Hydrochloride
Netilmicin
Naloxone
Nitroglycerine
Normal Human plama
Normal Human immunoglobulin
Nuclear magnetic resonance contrast agent
Normal Human serum Albumin
Penicillamine
Pancuronium Bromide
Pentamidine
Penicillinase
Peplomycin
Pilocarpine
Podohyllotoxin
Piperacillin
Poliomvelitis vaccine (inactivated and live)
Laureth 9
Poly myxin B
Polyestradiol
Potassium Aminobenzoate
Porcine Insulin Zinc Suspension
Praziquantel
Pralidoxime
Prednimustine
Prazosin
Porcine and Bovine insulin
Procarbazine
Purified Chick Embryo Cell Rabies Vaccine
Protamine
Pyridostigmine
Pyridinol Carbamate
Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glycogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
Quinidine
Radioisotope T1 201
Tribavarin
Septopal beads and chains
Sodium Arsenate
Sodium Cromoglycate spincaps and cartridges
Sodium Hyalauronate sterile1% and 1.4% solution
Solution containing Human Follicle Stimulating and Luteinising hormones
Solution of Nucleotides and Nucliosides
Somatostatin
Somatropin
Specific Desensitizing Vaccine
Sterile Absorbable Haemostat for control of surgical vessel bleeding
Streplokinase and Streptodomase preparations
Strontium Chloride (85 Sr.)
StrontiumSR-89 Chloride
Suxamethonium Chloride
Testolactone
Technitium-99M
Thioguanine
Thallium 201
Ticarcillin
Tobramycin
Tissue Plasminogen Activator
Tranexamic Acid
Tocainide
Tri-iodothyronine
Triethylene Tetramine
Triethylene Thiophosphoramide
Trofosfamide
Tubocurarine
Urokinase
Ursodeoxycholic Acid
Vancomycin
Vasopressin
Vecuronium Bromide
Vindesin Sulphate
X-ray diagnostic agents, the following :- (i) Propylidone (ii) Ethyl iodopheny-lun decylate (iii) lodipammide methyl glucamine (iv) Lipidoll utra fluid (v) Patent blue
Anti -D Immunoglobulin
Aurothiomalate Sodium
Botulinum Toxin Type 'A'
Triptorelin
D.K.line 100% purified perflurodicalin liquid
Fligrastim/Molgramostim (G-CSF/GM-CSF)
Flecainide
Foetal Bovine Serum (FBS)
GadoliniumDTPA Dimeglumine
HTLV - 1 Western Blot Kits
Tetanus Immunoglobin
BCG vaccine, Iopromide, lotrolan
Legionella Pnuemophilis IF kits
Muromonab-CD3
Octreotide
Typhoid Vaccines : (i) VI Antigen of Salmonella Typhi, and (ii) Ty 21a cells and attenuated non-pathogenic strains of S.Typhi
(a) Rabbit brains thromboplastin for PT test; (b) Reagent for PT tests; (c) Human Thrombin for TT tests
Pnuemocystis carinij IF Kits
Puenoxytelzamins
Rabies immunoglobulin of equine origin
Thrombokinase
Teniposide
Vidarabine
Iscador, CLIA Diagnostic kits
Lamivudine
Zalcitabine
Saquinavir
Zidovudine
Ritonavir
Amifostine
Gemcitabine
Goserlin Acetate
Teicoplanin
Recuronium Bromide
Abeciximab
Disodium Pamidronate
Savoflurane
Ticarcillin Disodium and Potassium Clavulante combination
Trans 1-Diamino cyclohexane Oxalatoplatinum
Letrozole
Irinotecan
Leuprolide Acetate
Fludarabine Phosphate
Lenograstim
Tretinoin
Enoxaparin
Eptifibatide
Mycophenolate Mofetil
Prostaglandin E1 (PGE1)
Natural Micronised Progesterone
Latanoprost
Riluzole
Cefpirome

Procedure in case of Postal Imports:
The Rules prescribed for landing and clearing at notified Ports/Airports/Land Customs Stations of parcels and packets forwarded by the foreign mails or passenger vessels or air liners are as follows: -

(a)
The boxes or bags containing the parcels labeled as "Postal Parcel", "Parcel Post", "Parcel Mail", "Letter Mail" will be allowed to pass at the Foreign Parcel Department of the Foreign Post Offices and Sub Foreign Post Offices.

(b)
On receipt of the parcel mail, the Postmaster hands over to the Customs the following documents:
(i)
a memo showing the total number of parcels received from each country of origin;
(ii)
parcel bills in sheet form (in triplicate) and the senders’ declarations (if available) and any other relevant documents that may be required for the examination, assessment etc. by the Customs Department;
(iii)
the relative Customs Declarations and dispatch notes (if any); and
(iv)
any other information required in connection with the preparation of the parcel bills which the Post Office is able to furnish.

(c)
On receipt of the documents, the Customs Appraiser shall scrutinize the particulars given in the parcel bill and shall identify the parcels required to be detained for examination either for want of necessary particulars or defective description or suspected misdeclaration or under-valuation of contents. The remaining parcels are to be assessed by showing the rates of duty on the declarations or parcel bill, as the case may be. For this purpose, the Appraisers are generally guided by the particulars given in the parcel bill or Customs declarations and dispatch notes (if any). When any invoice, document or information is required whereby the real value, quantity or description of the contents of a parcel can be ascertained, the addressee may be called upon by way of a notice to produce or furnish such invoice, document and information.

(d)
Whenever necessary, the values from the declarations are entered into the parcel bill and after conversion into Indian Currency at the ruling rates of exchange, the amount of duty is calculated and entered. The relevant copies of parcel bills with the declarations so completed are then returned to the Postmaster immediately. In case of postal imports, duty is calculated at the rate and valuation in force on the date that the postal authorities present a list of such goods to the Customs. In case the list is presented before the arrival of the vessel carrying the goods, the list is deemed to have been presented on the date of the arrival of the vessel.

(e)
All parcels marked for detention in the manner indicated above are to be detained by the Postmaster. Rest of the parcels will go forward for delivery to the addressee on payment of the duty marked on each parcel.

(f)
As soon as the detained parcels are ready for examination, they are submitted together with the parcel bill to the Customs. After examining them and filling in details of contents of value in the parcel bills, Customs note the rate and amount of duty against each item. The remarks "Examined" is then to be entered against the entry in the parcel bill relating to each parcel examined by the Customs Appraiser and the Postmaster’s copies will be returned by the Customs.

(g)
In the case of receipt of letter mail bags, the Postmaster gets the bags opened and scrutinized under the supervision of the Customs with a view to identify all packets containing dutiable articles. Such packets are to be detained and are presented in due course to the Customs Appraiser with letter mail bill and assessment memos for assessment.
As soon as packets so detained are ready for examination and assessment, they shall be submitted together with the relative letter mail bill and assessment memos to the Customs. After examining them and filling the details of contents of value in the bill, the Customs Appraiser will note the rate and amount of duty against each item. He will likewise fill in these details on the assessment memos to be forwarded alongwith each packet.

(h)
All parcels or packets required to be opened for Customs examination are opened, and after examination, re-closed by the Post Office officials and are then sealed by them with a distinctive seal. The parcels or packets remain throughout in the custody of the Post Office officials.

(i)
If on examination the contents of any parcel or packet are found to be misdeclared or the value understated or to consist of prohibited goods, such parcels or packets must be detained and reported to the Customs and the Postmaster does not allow such parcels or packets to go forward without the Customs’ orders.

(j)
The duties as assessed by the Customs Appraiser and noted in the parcel bill or letter mail bill shall be recovered by the Post Office from the addressees at the time of delivery to them. The credit for the total amount of duty certified by the Customs Appraiser at the end of each bill are given by the Post Office to the Customs Department in accordance with the procedure settled between the two Departments.

(k)
The parcel bills or letter mail bills and other documents on which assessment is made remain in the custody of the Post Office, but the duplicates, where these are prepared, are kept in the Customs Department for dealing with claims for refunds, etc.

Safer way of importing through post

it is better that you ask your parcel sender that either it get Insured or registered parcel.No pilfrage of goods take place in the insured or registered parcel. If there is any complained about missing articles in the parcel,it is advisable to address complain to the Director(Foreign post) of the Postal department. Also, any dispute regarding missing or theft of postal article can be redressed through Honourable consumer courts.


Faster method of exporting through post

You can hand over your parcel to the Post office for export purpose then the parcel is presented before the Customs authority. Again parcel is re-open for customs formalties.

The other alternative is to first produced parcel to the Customs Authority and get it examined. The customs department will put a seal that it has been passed in the Customs.Then the parcel is handed over to the Postal authority.At this stage the parcel is not opened by the postal authority.Therefore, you know that parcel is not delayed by the postal authority on account of non obtaining Customs clearance.

Whether used Computer/Laptop/PDA to be imported from foreign or Purchased as new from local markets in India

All computers/laptops/pdas/mobile phones are charged same rate of customs duty,whether

they are old or new.But price of old and used consumer electronics goods being less compare to

new one, the total customs duty payable on the used goods is also less.

However, you have to pay fine and penalty on the old and used computers/laptops/pdas/mobile

phones.This may setoff the advantage of paying less duty on the used goods.Thus, it becomes bit

difficulty to decide whether to buy new or old from the foreign source.

There are many factors to be considered before arriving on a purchase decision.Some of them are discussed below.

It is general practice of the compnay to sell different models of

computers/laptops/pdas/mobile phones in different markets.Compare to Europian and

American markets, cheaper models are sold in India .The indian market is very cost sensitive.

Therefore,many used premium models of above goods are offered to sell at very attractive

price on the Auction websites.One may buy and import such models form the foreign source.

Many parts and accessory of computers/laptops/pdas/mobile phones which are

either not available in local markets or costly to buy.In such situation one may import.

Many times reliability,functionality ,warranty,and service after sales become a criteria to import

old goods or buy new goods from the local markets.



Now let me discuss how goods are suffered duties.

Any goods when imported into India is charged basic customs duty then it becomes equal to

goods manufactured in Indian factory.There after the imorted goods and manufactured goods

are charged same rate of excise duty , cess and sales tax. Now most of states charged VAT.In

addition to this ,local movements of goods within country are subjected to Octroi and other

/municipal/panchayat taxes.Further cost of local transportation and distribution cost is also

added to the imported or Manufactured goods.

No sales tax is paid if the goods are for own use.

Different option to purchase goods

The new computers/laptops/pdas/mobile phones are purchased from local markets:


· If the goods are of foreign origin,then they suffered customs duty at the time of first

import.Here the customs duty means Basic customs duty+excise duty+cess+special counter

vailing duty.

· If the goods are manufactured in India, then except Basic customs duty,all excise duties and

are charged as in the case of imported goods

In addition to customs and excise duty,the goods are subjected to sales taxes and other local

taxes applicable in particular place of sale.

o Therefore,it is clear that only difference between importing and buying from local depends on

saving in basic customs duty ,special countervailing duty and cess on customs duty.

Procedure in case of Postal Exports:

Rate of duty:

(a) The rate of duty and tariff value, if any, applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the Postal Authorities. Goods for exportation may be delivered at Foreign Post Offices (including Export Extension Counters) and Sub-Foreign Post Offices which have been notified by the Customs under
section 7 of the Customs Act, 1962.

Declaration

(b) The articles exported by post are required to be covered by a declaration in
the prescribed form.

Remittance

(c) All exports by post, where the value exceeds Rs. 50/- and payment has to be received, must be declared on the exchange control form viz. P.P. form. When the postal article is covered by a certificate issued by the RBI (with or without limit) or by an authorised dealer in foreign exchange that the export does not involve any transaction in foreign exchange upto Rs. 500/-, the declaration in a P.P. form is not necessary.

Export of finacial documents

(d) Export by post of Indian and Foreign currency, bank drafts, cheques, National Saving Certificates and such other negotiable instruments is not allowed unless accompanied by a valid permit issued by the R.B.I., except incases where such negotiable instruments are issued by an authorised dealer in foreign exchange in India.

Licence and OGL

(e) Export of all goods is allowed under OGL to all destinations except those that are covered by the Negative List of exports. Goods upto the values of Rs. 15,000/- are allowed for exports as gifts in a licensing year. Items covered
under Negative List are not allowed as gifts without a license except in the case of edible items.

Not allowed to export

(f) Prohibition/restrictions under the Exim Policy and the Customs Act, 1962 exist on the export of various articles by Post. Some of these articles are viz. arms and ammunitions, explosives, inflammable material, intoxicants, obscene literature, certain crude and dangerous drugs, antiquities, etc.

Export by the foreign tourists

(g) Export of purchases made by the foreign tourists is allowed subject to proof that the payment has been made in foreign exchange.

Drawback of duty

(h) If the addressee take delivery of parcels on payment of duty and then wish tohave them returned to the senders they can do so only under claim for drawback under the observance of the prescribed procedure. Permitting an addressee to open a parcel and take the delivery of part contents on payment of duty and repack the balance of the contents for re-export without payment of duty thereon is not authorised and is irregular.

Govt of India prohibits the import of the following goods, namely:-

Counterfeit coin or coin made under the Native Coinage Act, 1876, or Indian Coin, which is not of the established standard in weight or fitness:

any obscene book, pamphlet, paper, drawing, painting, representation, figure or article:

goods having applied thereto a false trade-mark within the meaning of Section 77 of the Trade and Merchandise Marks Act, 1958;

goods having applied there to a false trade description within the meaning of clause (f) of sub section (1) of section 2 of the Trade and Merchandise Marks Act, 1938, otherwise than in relation to any of the matters specified in sub clauses (ii) and (iii) of clause (u) of that sub-section;

goods made or produced beyond the limits of India and having applied thereto any name or trade mark being or purporting to be the name or trade mark of any person who is manufacturer, dealer or trader in India unless-
The name of trade mark is, as to every application thereof, accompanied by a definite indication of the goods having been made or produced in a place beyond the limits of India, and
The country in which that place is situated is in that indication indicated in letters as large and conspicuous as any letter in the name of trade mark and in the English language:

(vi) piece goods manufactured outside India, such as are ordinarily sold by length or by the piece, if each piece has not been conspicuously marked-
with the name of the manufacturer, exporter, or whole-sale purchaser in India, of the goods, and
with the real length of the piece in standard yards or standard meters inscribed in the international form of numerals;

(vii) goods made or produced beyond the limits of India and intended or sale, and having applied thereto; a design in which copyright exists under the Indian Patents and Designs Act, 1911, in respect of the class to which the goods belong or any fraudulent or obvious Imitation of such design except when the application of such design has been made with the license or written consent of the registered proprietor of the design;

(viii) goods which are required by a notification under section 117 of the Trade and Merchandise Marks Act, 1958, to have applied to them an indication of the country or place in which they were made or produced or the name and address of the manufacturer or the person for whom the goods were manufactured unless such goods show such indication applied in the manner specified in the notification;.

(ix) cotton yarn manufactured outside India, such as is ordinarily imported in bundles, if each bundle containing such yarn has not been conspicuously marked-
with the name of the manufacturer /exporter, or whole-sale purchaser in India, of the goods, and
with an indication of the weight and the count of the yarn contained in it, accordance with the rules made under section 75 of the……..

(x) cotton sewing, darning crochet or handicraft thread manufactured outside India, if each of the units in which the thread is supplied has not been conspicuously marked-
with the name of the manufacturer, exporter, or whole-sale purchase in India, of the goods, and
with the length or weight of the thread contained in it and in such other manner as is required by the rules made under section 75 of the Trade and Merchandise Marks Act, 1958

Cus/F.No.4/10.63-Cus.VIII)S.VENKATESANDy.Secretary

Bonafide personal and corporate gifts

Receive personal or corporate gifts package valued upto Rs 10,000/- without

paying any customs duty during Diwali,Holi,NewYear,Christmas,Valentine

day,birthday,marriage anniversary,Raksh-Bandhan,Eid or any other occasion

through postal or courier services at your door step.

A suggestive list of gifts items package can be received without payment of

duty are:

1) Wearing apparels and clothes;

2) leather goods;

3) cosmetics,perfumes,beauty care;

4) confectionary,chocolate,biscuites;

5) dairies and calenders;

6) crockery,glassware,vase;

7) grocery items;

8) umbrellas;

9) watch and clocks(other than electronics type);

10) toys and games(other than electronics type),dolls;

11) food stuffs;

12) Personal import through Post and Courier in India

Bonafide personal and corporate gifts

Receive personal or corporate gifts package valued upto Rs 10,000/- without paying any customs duty during Diwali,Holi,NewYear,Christmas,Valentine day,birthday,marriage anniversary,Raksh-Bandhan,Eid or any other occasion through postal or courier services at your door step.
A suggestive list of gifts items package can be received without payment of duty are:
1) Wearing apparels and clothes;
2)leather goods;
3)cosmetics,perfumes,beauty care;
4)confectionary,chocolate,biscuites;
5)dairies and calenders;
6)crockery,glassware,vase;
7)grocery items;
8)umbrellas;
9)watch and clocks(other than electronics type);
10) toys and games(other than electronics type),dolls;
11) food stuffs;

12)mobile phone,MP3 player,digital camera,dvd/cd/video player,calculator,electronics watch and clock,electronics toys and game, Accessory of electronics goods, etc ,whose price doest not exceed C.I.F RS2000/-

Key points

* Bonafide gifts valued upto Rs 10,000/- per package
can be received from abroad without paying any customs duty.

· No customs duty and import licence is required for consumer electronic goods gifts of CIF(cost+insurance+freight) value upto rs 2000/- received through post.

· If customs duty on a personal package to be paid is less than Rs 100/- than no need to pay the duty.

· You need not to go the customs department to pay any duty but pay at your home.
No export-import code is required for personal importationmobile phone,MP3 player,digital camera,dvd/cd/video

player,calculator,electronics watch and clock,electronics toys and game,

Accessory of electronics goods, etc ,whose price doest not exceed C.I.F

Rs 2000/-.

Key points

1) Bonafide gifts valued upto Rs 10,000/- per package can be received

from abroad without paying any customs duty.

· 2) No customs duty and import licence is required for consumer

electronic goods gifts of CIF(cost+insurance+freight) value upto rs 2000/-

received through post.

· 3) If customs duty on a personal package to be paid is less than Rs 100/-

than no need to pay the duty.

· 4) You need not to go the customs department to pay any duty but pay at

your home.

5) No export-import code is required for personal importation

pl post me questions for further clarification,if you have doubt

what is bonafide gift
Only goods for which no money paid to the foreign supplier and received as gifts are only qualified as bonafide gifts. If you have paid any money to the foreign supplier than you have to pay the customs duty.

Each parcel is valued as one unit.
one should be careful that bonafide personal gifts upto Rs 10,000/- without any duty is per parcel. In other words, not for individual items of any parcel.

Further,if the goods are for personal use but valued more than Rs 10,000/- than you have to pay duty @17.34%.

commonly imported personal goods as gifts

consumer electronics goods

1) consumer electronics goods below CIF value Rs 2000/-:

cheaper variety cell phone,calculator,camera, dvd/video/cd player, MP3player ,etc, are cleared without paying any customs duty.

2) consumer electronics goods above CIF value Rs 2000/-

In addition to duty mentioned below, you have to pay fine and penalty.

Description of goods Total customs duty payable

Cell phone 4%

MP3 player 18.473%

calculator 21.40%

Digital camera 36.82%

DVD player 36.82%

laptop 17.07%

PDA 17.07%

Personal computer 17.07%

scanner 21.40%

printer 21.40%

All type of data storage 0%
devices

How fine and penalty is imposed

The duty , fine and penalty is collected on assessable value of the goods.The assessable value is equal to CIF price and landing charge.The landing charge is equal to 1% of the CIF value.

The quantum of fine and penalty are decided by the adjudication authority. Before imposing any fine and penalty a notice is served to you.Based on reply submitted by you, the adjudication authority in his own discretion,impose fine and penalty.

Normally fine is not more than the margin of profit on the goods. The margin of profit is determined based on landing cost(i.e. assessable value +duty) and price of the goods in indian market.However, if you feel that you are paying more duty, fine and penalty then you can appeal against the adjudication authority order.

If you have sufficient evidence that you have been charged more duty. You can make request to the assessing authority for re-assessment and excess duty paid can be refunded to you by the customs authority.

3)LIFE SAVING EQUIPMENTS:

Life saving medical instruments and appliance of electronics nature are not attracting any fine and penalty.As mentioned below,in some cases you have to pay duty.

a) Gluco meter,Stethoscope, hearing-aid and other electronic life saving equipments and appliance which are less than Rs 10,000/- per parcel and are bonafide gifts can be cleared without paying any customs duty.

b) If above mention goods are imported for commercial purpose than Hearing-aid is charged @17.34%, Gluco meter , Stethoscope and similar type medical goods are charged @27.078%.

4)Foodstuffs:

chocolates, biscuits,baby food , mineral supplements and other edibles upto value Rs10,000/- per parcel received as bona fide personal gifts are allowed without any payment of duty.In case of doubt about quality of goods,contamination ,or, as per law in force, the foodstuffs may be subjected to clearance from PHO office of Ministry of Agriculture.

5) cosmetics:

Cosmetic goods received as bonafide personal gifts are allowed upto Rs 10,000/- per parcel without payment of duty.However, certain cosmetics containing Dyes,colours and pigments quantity more than permissible,containing hexachlorophene,lead or arsenic and mercury are not allowed to be imported.(source: section 134,134-A135,135-A of Drugs And
Cosmetics Rules, 1945)

6)Women,girls,boys and men garments and Accessory:

Ladies,gents,boys and girls garments including undergarments made of textile fabric and.Leather goods received as bonafide personal gifts are allowed upto Rs 10,000/- per parcel without payment of duty.

The following items are not allowed to import through post:—

1(a) vegetable seeds exceeding one Ib. in weight;

(b) beer;

(c) tea;

(d) books, magazines, journals and literature which are not allowed to be imported under the Policy for the time being in
force;

(e) goods, the import of which is canalised under the Policy;

(f) alcoholic beverages;

(g) fire arms and ammunition;

(h) consumer electronic items (except hearing aids and life-saving equipments, apparatus and appliances and parts thereof):

Provided that the c.i.f. value of goods imported as aforesaid at any one time shall not exceed rupees two thousand.
(source: FOREIGN TRADE (EXEMPTION FROM APPLICATION OF RULES IN CERTAIN CASES) ORDER, 1993 Minitry of Commerce ,Notification S.O. No. 1056 (E), dated 31-12-1993)

2) second hand or used consumer electronics goods are not allowed

Personal import through Post and Courier in India
One day my freind Mr.Venu asked me about customs formality to procure computer peripheral and electronic parts for personal use from the abroad. He
was surprised to know that through postal and courier service most of goods for personal use can be cleared without any problem.
The personal import combines power of Internet,E-Commerce and supply chain network of the post offices and couriers.It places you as retail customer at the core of decision making for importing goods meant for personal use.
The seller is a person from popular auction websites like ebay and Amazon.ThePayment is made through international cards or PayPal.The supply is effected through postal or courier services.
On your behalf , it is the Postal department or courier companies take clearace from the Customs authority.You are receiving your goods at your door step from postman or courierman after paying their dues.You need not to go the customs department to pay any duty . The customs duty ,if any,is collected by the postman or courierman.
No export-import code is required for personal importation.But there are certain restriction regarding importing through postal service and courier service in india.
First i will focus on postal import.

In India there is a network comprising of 1.55 lakh post-offices that could ensure delivery of goods into every nook and corner of the country.Further there is peneteration of Internet and mobilephone even in tier II and tier III cities. Therefore India`s fast growing middle class of 300 million can make use post and courier services to import and export goods for personal use.

Bonafide personal gifts without payment of customs duty:

The price declared by the foreign supplier on the postal parcel is taken as value to determine the customs duty on the bonafide gift. The freight and insurance amount is not included in the value of the gifts. No need to pay any customs duty for such bonafide personal gifts valued upto rs 10,000/-.
Consumer electronic goods:
No import licence is required for consumer electronic goods of CIF(cost+insurance+freight) value upto rs 2000/-.If any body import any electronic consumer%2