Imported Goods valued more than Rs 2000 (C.I.F) through Post do not require import licence.

Any goods imported through Post or for personal use do not require IEC(Import Export Code).

Only consumer electronic goods above Rs 2000(C.I.F) are not exempted from requirement of Licence.Therefore, if any consumer electronics goods

above Rs 2000(C.I.F) is freely importable under ITC(HS ) policy, then, such goods even if imported through Post will not attract any fine and penalty. It is only in case ,any consumer electronic goods ,valued more than Rs 2000 (C.I.F), also require licence,then, it is not permitted to be imported through Post.But in present policy most of consumer electronics are allowed to be imported without any import licence.

As per section 3(1)(I) ofFOREIGN TRADE (EXEMPTION FROM APPLICATION OF RULES IN CERTAIN CASES) ORDER, 1993 .The relevant extract is reproduced"(i) by any person through the post or otherwise for his personal use, or by any institution or hospital for its use except —

(a) vegetable seeds exceeding one Ib. in weight;
(b) beer;
(c) tea;
(d) books, magazines, journals and literature which are not allowed to be imported under the Policy for the time being in
force;
(e) goods, the import of which is canalised under the Policy;
(f) alcoholic beverages;
(g) fire arms and ammunition;
(h) consumer electronic items (except hearing aids and life-saving equipments, apparatus and appliances and parts thereof):
Provided that the c.i.f. value of goods imported as aforesaid at any one time shall not exceed rupees two thousand.''

It has come to knowledge that Delhi Customs House is not allowing goods imported through Post valued more than Rs 2000/- (C..I.F).This is not legally valid practice . The plain reading of above order ,it is clear that only consumer electronics goods as referred under (h) are not exempted from application of Licence rule ,if they are valued more than Rs 2000(C.I.F). The proviso is only for clause (h) .Before proviso,it is colon(:) and sentence finish after proviso. All the clauses (a) to (h) are exceptions and ending with semi colon(;) . The clause (h) has proviso.

But other goods mentioned falling from (a) to (g)(e.g. Beer,Fire arms and ammunition, etc) ,whether valued more than Rs 2000/ or more not allowed to be imported through Post or for personal use as per Foreign Trade Order 1993.However, if any goods is allowed to be imported freely (Without licence) as per ITC(HS) Policy , ,even though ,it is not allowed as per Foreign Order 1993, .

For example Beer, and alcoholic beverages are allowed freely importable (Without Licence ) as per ITC(HS) then they are allowed to be imported through Post.

Similarly NO IEC is required for Post, Baggage , and Personal use goods.

Import duty on LCD TV. Varies for different mode of import

It is observed that same LCD TV will attract different duty based on whether you are importing as personal goods, post parcel,baggage, courier, and for commercial use. Pl see below for discussion and suggestion.

Customs classification

The LCDTV are classified under CTH 85287310 ( Size < size =" "> 25 cm ).

The LCDTV of any size are classified under CTH 98049000 ( If imported through post for personal use, CIF value is less than Rs 2000/-).

Total duty

i) Rate of duty @ 24.42136%. (If imported through sea cargo, Air cargo, Courier ,

commercial use) .

Note -Also excise duty is charged based on MRP price of goods in Indian market.An abatement of 20% on MRP price is taken for calculating Excise duty. The excise rate of duty is 8 % on LCD TV.

The excise duty is calculated based on two criteria:Value arrived after adding customs duty amount in the assessable value, OR, Value arrived after deducting 20 % price from declared M.R.P. Maximum of two value will be taken for calculating excise duty amount.

The above mentioned rate @ 24.42136% is based on assumption that value arrived after adding Customs duty amount is more than MRP price based. Reverse of this may hold true,if MRP based price is more than Import assessable value.

ii)Rate of duty @ 35 %. (If imported as Unaccompanied baggage ,or, if single unit of personal baggage whose value is excess than free allowance of Rs 25,000/-).

iii)Rate of duty @ 15 % (If imported by any person who returns to India after staying at least 365 days during two years immediately precedings the date of arrival in India,OR, any person on a bonafide transfer of residence to India as bonafide transfer of baggage).

iv) a)-Rate of duty @ 14.712% ( If imported through post for personal use, CIF value is less than Rs 2000/-).

b)-Rate of Duty @ 24. 42136% ( If imported through post for personal use, CIF value is more than Rs 2000/-).

Warm regards

Ravindra Kumar

Importing DVD/CD Movie into India through Post, Courier

The movie DVD of foreign origin may be protected by copyright . May not be permitted for viewing in India. Pl check whether it is legal to import such DVD in India. If it is mentioned on the DVD it self that it cannot be viewed outside USA,then customs will seize such goods.Further pornographic contents or material, which is otherwsie not permitted for screening in India by Indian Govt,will not be allowed to be imported. The duty on Movie dvd may be 14.7120% for personal use. Regards Ravindra Kumar

customs duty on personal goods imported through post and courier after new budget

The total customs duty on goods imorted for personal use is 14.712%. However ,consumer electronics goods valued more than Rs 2000/-(CIF) are not allowed to be imported without fine and penalty through post. Bonafide Gifts valued upto Rs 10,000/-(other than Consumer electronics goods of Rs 2000/-(C.I.F)) can be imported without any duty.
Ravindra Kumar

what is bonafide gift

Bonafide gift are send by somebody who in normal course of life give gift to each other .No payment is made by you directly or indirectly. There is no legal definition of bonafide gift is given under Customs law .But it is decided based on available evidence whether it is malafide or bonafide gift.As per my understanding the goods should not be declare gift just to avoid duty,even though one has bought himself.

Digital camera as a gift
The digital camera are not IT products as per WTO. The computers fall under CH 84 and digital camera under CH 85 of the Customs Tariff. The personal import benefit is available through Post only. If digital camera is bonafide gift and valued lower than Rs 10,000/- and imported through Courier then there is no import duty