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.
