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.
