Import of Books,Periodicals and Journals

There is no customs duty on printed Books,Journals,periodicals,Newspaper and Maps.

Import duty on CPU

Dear Karthik,
The duty on computer or CPU is 17.240% of the assessable value.In my opinion, courier is preferred mode for valuable and sensitive things.
regards
Ravindra Kumar--- On Sat, 29/11/08, karthik keshava wrote:
From: karthik keshava Subject: Fw: Query regarding import of personal computerTo: ravindrakumar_iitd@yahoo.co.inDate: Saturday, 29 November, 2008, 2:50 AM
Sir,Another query - what in your opinion would be the best way for him to send the computer to India attracting the least amount of dutyRegards,Karthik--- On Sat, 29/11/08, karthik keshava wrote:
From: karthik keshava Subject: Query regarding import of personal computerTo: ravindrakumar_iitd@yahoo.co.inDate: Saturday, 29 November, 2008, 1:02 AM
Sir,I came across your valuable blog and made sure to bookmark it because it provides for some insightful reading into the world of indian customs.I have recently asked a friend of mine residing in the USA to send me a personal computer - only CPU...its quite an expensive one..valued at about $6500...and he has told me that he'd have it sent to me through DHL or Fedex...what i wanted to know sir, is what is the customs duty that id need to pay once it arrives in India?..I am confused as to whether it would be 35% or more and if that is the case would it be more prudent to ask him to bring it with him as part of his baggage when he is coming to India and what sort of duty would be levied then since he is an NRI?..I tried to leave this as a comment on your blog sir but it seems comments have been disabled and thats the reason why i mailed you.
Regards,Karthik

import duty on numismatic coin and antique items

Import duty on numismatic coin , stuffed animals and birds(taxidermy) is @ 14.712%.
E-MAIL received on above subject:
-----Inline Attachment Follows-----
Hi Mr. Ravindra,

I got your email ID from your blog http://personalimport.blogspot.com/. However I could not approach you through that as I could not find a way of doing it.

Sir, I am drawing your kind attention towards an issue which has cropped up today, and I must admit I did not know about anything of this sort which may come up.

I am a collector based in Calcutta and I collect numismatic items which include coins (Silver and Copper) and Banknotes which are NOT LEGAL TENDER. I mean to say that I collect old coins and banknotes ..for example British India banknotes.

I buy them for collection purpose only from dealers in India and also abroad. I have registered on Ebay for the last 8-9 months and I buy coins and banknotes which I like to collect. For INTERNATIONAL TRANSACTIONS, EBAY has a PAYMENT SERVICE called PAYPAL AND I use that predominantly to pay for the purchses internationally. For domestic transactions though I use cheques and demand drafts. PAYPAL HAS a couple of PAYMENT mechanisms such PAYMENT VIA INTRNATIONAL CREDIT CARD AND ALSO PAYMENT VIA PAYPAL BALANCE. However I use my INTERNATIONAL CREDIT CARD FOR SUCH PURCHASES.

This has been the norm for the last 8-9 months that I have been buying from International sellers on Ebay and paying them via Paypal. came to know that these incoming parcels come to the FOREIGN POST OFFICE AND THEN DESPATCHED TO THEIR RESPECTIVE LOCATIONS. Also the fact that IF THE PARCELS ARE OPENED BY THE CUSTOMS AUTHORITIES, THE addressee is required to pay CUSTOMS DUTIES. As it happened a few times that MY PARCELS WERE OPENED BY THE CUSTOMS GUYS AND THEY ISSUED A CHALLAN AND SENT TO MY ADDRESS THROUGH POST OFFICE GUYS. I checked the material and PAID THE CUSTOMS DUTIES AND GOT MY MATERIALS RELEASED. NO OTHER ISSUES HAPPENED. I HAVE PAID CUSTOMS DUTIES AS ASSESSED BY THE POSTAL VALUATION DEPARTMENT OF THE FOREIGN POST OFFICE IN CALCUTTA.

However, Sir, recently I bought an ASSORTMENT OF PORTUGUESE INDIA (GOA) BANKNOTES DATED 1945 AND 1959, WHICH ARE OF COURSE NOT LEGAL TENDER IN INDIA, AND ARE CANCELLED NOTES BY THE GOVT OF INDIA, WHEN GOA WAS LIBERATED. THESE ARE CHOICE AND GOOD ITEMS FOR COLLECTION AND DEMAND IS VERY HIGH FOR THESE. I BOUGHT THEM OVER EBAY AND PAID THE SELLER VIA PAYPAL, WHO LIVES IN LISBON, PORTUGAL. AS USUAL I EXPECTED THAT TO GO THORUGH THE FOREIGN POST OFFICE WITHOUT ANY ISSUES. AND EVEN IF THAT IS OPENED UP AND BECAME DUTIABLE I WOULD PAY THE POSTAL GUY WHO WOULD COME WITH THE PACKET.

To my surprise Sir, I see that I got a letter via SPEED POST FROM THE FOREIGN POST OFFICE/DEPUTY COMMISSIONER OF CUSTOMS WHICH IS A SHOWCAUSE NOTICE/CALL MEMO, WHICH IS IN HINDI. I QUOTE FROM THE LETTER HANDWRITTEN TEXTS IN ENGLISH BELOW:

"The subject import of goods are classifiable U/CTH 9705 0090" and are Restricted; allowed for import under saving clause 3(1) of Foreign Trade (Exemption of Rules in certain cases) Order 1993, read with Customs Notification 157 dated 28/03/1990.

The subject goods do not appear to fall within the above category...

Please submit documents in respect of the value OF goods.....

Sir, my questions:

a) Why is this Restricted Items? I have imported Numismatic items from abroad, after paying relevant customs charges, cleared by the foreign post office on numerous occassions earlier. If they were restrictive then they would have been confsicated in the fist place. But this never happened and I got all my materials.

b) What documents can I provide in support of the value of the items? Paypal Invoice. I spent around INR 11000.00 towards this.

c) What should be my course of action?

d) How much Customs do you think I am liable to pay?


I would request you to kindly go through this and help me. This is the first time something of this sort has happened to me and I do not have a clue.

PLEASE HELP ME SIR,

MANY THANKS AND BES REGARDS,
BANDEV GHOSH
KOLKATA
+919836434231

duty on LCD TV

The LCD TV are classified under CTH 8528 and attracts merit rate of duty @ 31.703%. If imported through Baggage and value of imported LCD TV is more than permissible allowance,then duty will be 35% of the Value.
The goods imported through postal for personal use will attract duty @ 17.34%.But LCD tv being consumer electronics goods and valuing more than Rs 2000/- will also attract fine and penalty.
Also excise duty is charged based on MRP price of goods in Indian market.An abatement of 33% on MRP price is taken for calculating Excise duty. The excise rate of duty is 14% on LCD tv.

Customs duty on musical instruments

The duty on guiter,piano,keyboard,violins,harps,clarinet,trumpets,bagpipers,drums,flutes and other musical instruments is @ 31.703%.The Postal department will collect duty before handing over musical instruments parcel to you.It will be cleared by Foreign Post Office. If customs department detain the parcel then you will receive notice by the Customs.

The musical goods meant for personal use will be charged duty @ 17.34 % if imported through Post.

Dear Mr Harish,
Various mode of import have different duty liability on musical key board, as Air cargo ,Courier and Sea will attract 31.037% of the value,Where as through Baggage,it attarct 35% of excess value than permissible limit.
In Postal ,only 20 kgs is allowed and where as ,in courier only 70 kgs is allowed.In Postal ,if any consumer electronics goods ,valuing more than Rs 2000/- ,is attracting fine and penalty ,even though Duty is 17.34%.
Therfore ,as per your convience and saftey of goods,you may decide ,which option is best suited to you.

warm regards
Ravindra Kumar

Sir,
I read your article about customs duty for imported musical instruments. I am presently in the USA and planning to buy a musical keyboard for personal use. I will be returning to India in three weeks time. Could u please suggest me what would be the best way to get the keyboard. I was suggested the cargo service by a few people. And if you could please also explain in detail how much i would be charged for importing the keyboard? Looking forward to your reply.
Thanking you,
Regards,
Harish Shastha

Dear Mr Santosh,
The scope of blog is import and export through Post and Courier. The blog link which you have mentioned has sufficient information.
I think you are asking for Baggage import which is governed by Baggage Rules, 1998.They are different for different category such as Transfer of Residence,Tourist.
In my opinion Key boards is not personal effects which satisfy day to day need. There is 35% duty on goods which are exceeding permissible limit of Rs 25,000/-.
The second hands goods price depends on condition of goods,which Customs department has to fix for charging duty. You may consult regular passanger for more clarity and share information with other reader of this blog.
warm regards
Ravindra Kumar--- On Wed, 22/10/08, Santhosh J wrote:
From: Santhosh J Subject: HITo: "ravindrakumar_iitd@yahoo.co.in" Date: Wednesday, 22 October, 2008, 11:17 AM
I recently came across your blog
http://personalimport.blogspot.com/2008/09/customs-duty-on-musical-instruments.html
I am living in singapore for the past 2 years and i purchased a keyboard in second hand for 400 USD
i don't have a bill for that and i want to take it home when i go back
will they be charging me anything for that?
-- Thanks &RegardsSanthosh JustinConsultantEntiisHp :83050874skype id : noah2125

Personal import and export: Customs duty on Toys and Games

Personal import and export: Customs duty on Toys and Games

What is import duty on LCD monitor

If it is LCD monitor and not LCD TV than there will be no Customs duty .But other duty like central excise duty 14%,education cess 3% and Additional duty of 4% will be collected.The central excise duty is also calculated based on MRP price in India by giving 23% abatment on declared MRP price.Which ever duty is more ,central excise duty based on 14% or the MRP based duty,will be taken as excise duty.

The rate of duty on LCD monitor for computer is same whether it is imported or manufactured in India.The deciding factor is the price in India,service after sales and availability of particular brand in INDIA.Based on above fact, you may decide whether you have to buy in India or abroad.
Ravindra Kumar

How to import used Gramophone at eBay

There is email exchange on the import of Gramophone between me and Shardul . It is in reverse order.
Dear Shardul,
I happy to read that you have received your parcel.There is overall thrust in the Govt to act as facilitator.The goods intended for personal use are not revenue driven compared to commercial goods. Any goods even charged duty only if the the duty payable increase more than Rs 100/-.
regards
Ravindra Kumar

Dear Sir,

I got my records passed duty free. In fact two different parcels. One from UK and the other from US. Is it that low value items are generally cleared without much hassle?

Regards
Shardul
On Wed, Sep 3, 2008 at 2:02 AM, Shardul Sharma <shardul1004@gmail.com> wrote:
Thank you, sir for your reply. Highly apprecited. Great work truly.

Best regards
Shardul

Thank you, sir for your reply. Highly apprecited. Great work truly.

Best regards
Shardul
On 9/2/08, ravindra kumar <http://in.f941.mail.yahoo.com/ym/Compose?To=ravindraeakumar_iitd@yahoo.co.in> wrote:
Dear Shardul,
Thanks for appreciation. The second hand goods import attract fine and penalty,in addition to duty.Therefore, the customs may levy nominal penalty and release your goods.But before imposing any fine and penalty,you will get detention letter from Customs.Hence,you should worry only after getting detention letter.Some times goods are released on warning ,depending upon go reply to my quarey.enuineness of the case . As far duty is concerned,normally @ 17.34% on personal import.
war sir for you help and taking out time tm regards
Ravindra Kumar
Shardul Sharma <http://in.f941.mail.yahoo.com/ym/Compose?To=shardul1004@gmail.com> wrote:
Dear Sir,

You're blog is fantastic for someone who has any doubts about exports and imports. Very, very informative. I am a music lover and have bought rock t-shirts and audio Cd's from eBay regularly. The value of the products did not exceed $25 at anytime. Till date I have not faced any custom issue. However, recently I have bought 8 old and used gramophone records from eBay UK. The value of these records are again very low at about 13 pounds plus shipping cost of 16 pounds which totals up to 29 pounds or almost 2400 rupees. This is the first time i am buying gramophone records.

Will this parcel attract any import duties and how much?

Thanking you

Best regards
Shardul Sharma

Whether consumer electronics goods above Rs 2000(C.I.F) are restricted when the same goods are allowed free in the ITC(HS)

The consumer electronic goods like Mobile phone, digital camera,iPhone, digital TV,Laptop,etc ,if costing more than Rs 2000/-(C.I.F), are not exempted form the Foreign Trade (Regulation)Rules,1993.[As per Rule 3(1) (i)(h) of the Foreign Trade (Exemption from Application of Rules in Certain cases) order,1993]
The above Foreign Trade order,1993 is issued under section 19 of the Foreign Trade (Development and Regulation) Act,1992.

THE ITC(HS) is governed by the Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (No.22 of 1992) read with paragraph 2.1 of the Export and Import Policy – 2004-09, as amended from time to time.
Therefore, any item,may be consumer electronic goods,if allowed to be imported freely as per ITC(HS),then, same may also be allowed to freely importable through Postal channel.
In another words,digital camera and other consumer electronics goods should not attract any fine and penalty ,if it cost more than Rs 2000/(CIF).

As far duty is concerned, if the goods are imported for personal use then duty to be charged @ 17.34%. OTHERWISE, for commercial use ,it should be @ 31.703%.But in no case ,it should attract fine and penalty.
Clarification is required on the above facts.
Ravindra Kumar

Foodstuffs and provisions, imported by foreigners for personal use

No customs duty on import of food stuff by foreigners for personal use . Provided that -
(i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year
shall not exceed Rs. 1,00,000; and
(ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country.

Ravindra Kumar

Customs duty on iPhone

iPhone is a smartphone made by Apple that combines an iPod, a tablet PC, a digital camera and a cellular phone. The device includes Internet browsing and networking capabilities. The principal function is telephony.Thus iPhone is classified under CTH 8517 12 and attracts duty of 4% in lieu of sales tax/VAT/Local tax,etc.In addition to this , 1% duty as National Calamity Contingent duty on iphone is charged in India.
It is advisable not to import iPhone through Indian post as iphone ,being consumer electronics goods and valuing more than Rs 2000/(CIF),are restricted.Attracts fine and penalty ,in addition to duty,on iPhone.But through postal you have to pay less freight ,so less value and less duty. Choice is yours.
Ravindra Kumar

import duty on Wall paper,wall covering

Wall paper and similar wall coverings,with or without grained,embossed,coloured,design-printed or otherwise decorated layer of plastics are attracting duty @31.7034 %.No licence is required to import.The duty is always charged on assessable value.

whether digital stiil camera and camcorder are same

As per world customs classification rule,including India,the digital camera and camcorder fall under same sub tariff heading 852580.But both are further sub divided .digital camera tariff 85258010 and camcorder 85258020. Hence they are different from each other.There is also different duty charged under indian customs law.
The digital still camera are considered ITA (Information technology Agreement)goods and NO BASIC CUSTOM DUTY IS CHARGED as per Notification 25/2005-customs.(http://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k5/cs25-2k5.pdf).
However,there is change in sub tariff heading from 852540 to 852580 for digital still camera.
ravindra kumar

No change in duty on personal import in the Budget 2008-2009

The duty on personal import is 17.34% of the value,as it was before the budget.No duty on life saving drugs for personal use.The gifts are free upto Rs 10,000/-.
Happy importing!
Ravindra Kumar