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.
