Customs duty on Toys and Games

There is no restriction on importing the Toys and Games. A list of goods and with respective duty if some body imports for commercial purpose.

Description of imported goods Rate of Duty

Tricycles ,scooters,Dolls` carriages,dolls 14.712%

Video games,Playing cards 34.130%

Snow-skis,water-skis and other water sport 14.712%
equipment.

Golf clubs,balls and other golf equipment 14.712%

Lawn Tennis rackets 14.712%

Squash or racket ball badminton rackets 14.712%

Lawn-tennis balls 14.712%

football 14.712%

Volley ball 14.712%

Basket ball 14.712%

Hockey ball 14.712%

cricket ball 14.712%

Golf ball 14.712%

Rugby ball 14.712%

Ice skates and roller skates 14.712%

Boxing equipment 14.7 2%

Hockey sticks 14.712%


The above sports goods if imported for personal use than the total duty is 17.34%. A doubt is raised that when the some sports goods imported for commercial purpose are attracting lesser duty than the duty meant for goods for personal purpose.Then ,what should be duty to be paid for such personal imported sports goods?.Further these goods are for re-sale purpose than the effective duty after clearance will reduce by 4%.The goods imported for personal use are attracting more duty then the goods meant for personal purpose.This is discriminatory.

How to receive corporate gifts-through courier or Post

If you are to receive consumer electronics goods valuing more than Rs 2000/ as gifts-.Then it is advisable that you import through Courier,without any duty,upto Rs 10,000/-.

There is no duty on the Mobile /cellular phone and its components of any value. For example,You can import even mobile phone of Rs 40,000/- or more without any duty. Actually,
what you pay at the time of clearance ,4% duty,the same can be refunded after clearance.You have to produce sales invoice and file refund claim.Then, at the end of the day you donot pay duty.Personal import not being subject to sales,no refund of 4% possible on the mobile.

But corporate gifts of money clips,silk scarves,wallets ,ties and cuff links,computer bags,Candle holder and crystal miniatures upto Rs 10,000/- is without any duty,whether it is through postal or courier.However,If these imported goods worth more than rs 10,000/- then duty will differ on the same goods,depending upon whether you have imported through post or courier.For example,if the silk scarves are imported through post then total duty is @17.34% but if imported through courier then duty will be @24.421%. Therefore,The deciding factor is expected delivery period and transportation cost of the gifts.