Gifts-You should send or receive gifts but not tension or worries.

You should send or receive gifts but not tension or worries.

Sending and receiving gifts are very personal and emotional issues in ones life.If you are likely to receive gifts from a friend or relatives or for that matter any person, from any place out side India,or,sending gifts to any place out side India. There are ways and mean to receive or send gifts without any worries. Only ,you need to have plan and get awared to existing laws and practice related to import and export of gifts in India.

Mainly ,Indian Customs is for leving and collecting duty on goods, DGFT is for deciding imortability and exportability of goods , and RBI is for

foreign exchange related to such goods.

Large number of gifts and goods for personal use are imported and exported through Post, Courier and Air.

It is advisable to be in touch with websites of Govt of India to have information on issue related to Gifts. In addition to this , you may visit my blog ,www.personalimport.blogspot.com , which i am writing since 2006.

To check whether you are eligible for free gifts ( without any duty) ,or, liable to pay duty,or, liable to pay fine and penalty in addition to duty,or,gifts being

prohibitive in nature and will not be released by Customs. You may visit my site www.globaltaxguru.in  and select your mode of import such as Post, Courier, and Air cargo.

If you have selected Post then default screen will have

Personal Button as selected, you have to select Gift then enter product name,and, submit, you will get desired information.

In case you are selecting Courier or Air cargo then you have to follow this procedure: enter product name, select product, you will know customs classification, merit rate of duty, licencing conditions. If goods is restricted then you have to pay fine and penalty ,in addition to duty( If any), if you are not producing licence from DGFT. Prohibitive goods will not be released by the Customs ,even they are send as gift.

Important laws govering gifts are:-

For Licencing:

-Import of Gifts - Para 2.19 of Foreign Trade Policy (FTP) ,27th August 2009 - 31st March 2014,

Import of gifts shall be permitted where such goods are otherwise freely importable under FTP. In other cases, aCustoms Clearance Permit (CCP) shall be required from

DGFT.

- Export of Gifts, - Para 2.32 of Foreign Trade Policy (FTP), Goods, including edible items, of value not exceeding Rs.5,00,000 /- in a licensing year, may be exported as a gift.

However, items mentioned as restricted for exports in ITC (HS) shall not be exported as a gift, without an Authorisation.

For Customs Duty :

I- No duty for Gifts

a) Bonafide gifts imported through Post and Courier- Upto Rs 10,000/-, No duty.

(Notification No 171/16.09.93(Amended)

b) BAGGAGE- Gift and donations -Relief goods and edible material-No duty

( Notification No 148/ 13.07.94)






     Gifts to Ministers and Public Servants- no duty- Notification No 326/23.12.83

II- NO duty- for Life Saving Drugs for Personal use import by Post or Air

(Notification no 21/2002 ,S.NO.403,CONDITION 8, List 4.)

III- No duty-Post Parcel import for personal use value not more than Rs 100

(Notification no 21/2002 ,SN NO. 406.)

IV- No duty – On used bonafide personal effects of deceased Persons

(Notification no 21/2002 ,SN NO. 405.)

V- No duty- on Foodstuffs imported by person residing in India, but not being Citizen of

India, upto Rs 1,00,000/- in a Financial Year-

[ Notification No 207/17.07.89 ( Amended)].

VI- No duty- For buying goods at Duty Free shop upto Rs 5000/- per passanger per visit

(F.No. 495/7/2005-Cus.VI MOF,DOR dated 26.09.2005)

Find out what is best way of importing ipad into India.

If  you are importing ipad into india and buying from ebay or Amazon

,then site www.globaltaxguru.in shows Customs tariff  heading,Rate of Duty,

 Licencing conditions,   assessable value to calculate customs duty amount ,

total landing cost. Further, what will be duty if ipad is imported

 for different purpose such as Personal import, gift, commercial use,

 repair, return and replacement. Also it shows 

what would be customs rate of duty for ipad 

if imported through courier, air cargo, sea cargo.

 Bona-fide Gift upto Rs 10,000/- are without any duty

if imported through Courier.

Regards

Ravindra Kumar

ipad will attract less customs duty if retail price is declared on Pre-packaged ipad before importing into India

ipad is attracting duty @ 14.71%. But if you are importing ipad and it is in pre-packaged conditions and retail price is already declared,then,  4 % SAD is not paid ( As per Notification 29/2010 - Customs, dated 27-02-2010 ) . Customs duty on ipad is reduced from 14.71% to 10.3%. You can visit my website www.globaltaxuru.in for duty calculation and landing cost.

Global Tax Guru

New Rupee symbol

The new Rupee symbol  has been added  to our Global  Tax Guru site for import and export community.
Regards
Ravindra Kumar
Global Tax Guru

Import of Multichannel GSM/CDMA receivers, transmitters and transreceivers capable of receiving or transmitting or both in two or more frequencies simultaneously shall be “restricted”.

                                      Now actual user only allowed to import these items. There is no change in duty.
                                       There is a confusion ,whether this notification is restricting Mobile phone based on                  
                                        GSM  or  CDMA technology or Telecome equipment.
                                          The DGFT  notification does not give any tariff heading classification along with policy restricting. But as per The Economic Times ,page 7,Delhi edition, it is restricting only telecom equipments.

Global Tax Guru: Customs duty on LED 3D TV is now 26.85%

Global Tax Guru: Customs duty on LED 3D TV is now 26.85%

Customs duty on LED 3D TV is now 26.85%

LED TVs are technically a member of the LCD TV family. The display screen on a LED is a liquid crystal display the same as it is on any other LCD TV. The main difference between the two lies with different backlighting techniques which may change the picture quality characteristics dramatically ( Source: http://www.lcdtvbuyingguide.com/hdtv/led-vs-lcd.html)

if LED  3 D TV size is below  63 cm then ,it is to be classified  under CTH 85287218,
otherwise,it is under CTH 85287219. Total duty @ 26.85%.

 No import licence is required.                         
Regards
Ravindra Kumar
www.globaltaxguru.in

Confusion regarding customs duty on mobile phone

There is only one duty on mobile phone, which is duty of excise, called NCCD, which is equivalent to 1%. There
is also education cess @ 3 % on this 1%. Therefore, total duty on mobile phone is 1.03%.  Further , mobile phone is charged  excise duty @ 1.03%  on its MRP price
 ( After abatement),if domestically produced. But, if  mobile phone is imported than duty is calculated based on  value ( Assessable value +customs duty) and  abetted  MRP value ( After abatement), which ever gives less duty.
Regards
Ravindra Kumar
www.globaltaxguru.in

Customs duty on set top box for TV and internet

Customs duty on set top box for internet attract customs duty @ 15.03%. Where as set top box for TV attract customs duty @ 20.94%. If it is received as bonafide gift through courier then it it can be received without paying any duty if it valued up to Rs 10,000/-. However,if imported as bonafide gift through Post then Upto Rs 2000/-(C.I.F) is allowed without any duty .

Customs duty on set top box, If you are bringing through baggage ,then your duty liability will change as per your age,stay or bringing as un accompanied baggage,etc. It is freely importable but require licence for importing through Postal after Rs 2000/-(C.I.F). You may visit my sites :www.baggage.globaltaxguru.in ( for baggage); www.postal.globaltaxguru.in (for Postal);

www.courier.globaltaxguru.in ( for courier) and www.ebay.globaltaxguru.in ( if you are an ebay user).

If you want to compare rate of duty for different mode of import such as courier,postal,baggage, air cargo and sea cargo ,then , you can visit www.globaltaxguru.in.

Warm regards

Ravindra Kumar

Customs duty on plasama TV

Customs duty on plasama Tv after budget is 26.85%. If you are bringing plasama tv through baggage ,then your duty liability will change as per your age,stay or bringing as un accompanied baggage,etc. It is freely importable but require licence for importing through Postal. You may visit my sites :http://www.baggage.globaltaxguru.in ( for baggage); http://www.postal.globaltaxguru.in (for Postal);

http://www.courier.globaltaxguru.in ( for courier) and http://www.ebay.globaltaxguru.in ( if you are an ebay user).

If you want to compare rate of duty for different mode of import such as courier,postal,baggage, air cargo and sea cargo ,then , you can visit http://www.globaltaxguru.in.

Warm regards

Ravindra Kumar

import of polished or rough stone or diamond

You can import rough and polished stone through air cargo, get import export code from DGFT ,Meet any nationalized bank for foreign remittance. Hire registered Customs House Agent for assisting in customs clearance.It is simple and lot of people are already doing. One can also explore through postal medium.

Regards

Ravindra Kumar

iPAD will attract Customs duty @ 14.71 %

If any body wish to import into India, ipad will attract customs duty @ 15.03%. Bonafide gift of ipad Value upto Rs 10,000/- is without any duty if imported through Courier. However , value of ipad if exceed Rs 2000/-(C.I.F) through postal then ,it is restricted, attracts fine and penalty,in additions to duty.One can visit my site www.ebay.globaltaxguru.in ,if you are buying from ebay, or www. postal.globaltaxguru.in if importing through Postal or www.courier.globaltaxguru.in ,if importing through courier.

There are different rate of duty if imported for different purpose such as personal use, commercial use, repair ,return and replacement for many goods.

Explore www.ebay.globaltaxguru.in for purchasing goods from ebay

i have already integrated my site www.ebay.globaltaxgurur.in to ebay and amazon.It is working fine with ebay.you can enter any product ,it will fetch value and shipping cost from ebay then it will ask you other detail to show rate of duty, total duty amount, landing cost,what is duty saving if imported through Post,Courier,Baggage,sea cargo and air cargo.Further duty variability as per purpose such as gift,personal use, commercial use, repair, return.Our Indian tax system is complex and require lot of effort to make it easy to understand for common man.
pl explore my site which is still under development and send me your feedback.
Regards
Ravindra Kumar

Duty on toys @ 14.712 %. but require import compliance for safety issue

Duty on toys @ 14.712 %. import of toys are to satisfy various safety requirement as per ISO 8124 ,IS 9873 of BIS.It is advisable that you either visit or contact DGFT office or website for more information. Inport of toys are restricted from some country.

If some body is interested to know duty,import conditions for importing toys from ebay,may visit www.ebay.globaltaxguru.in or www.globaltaxguru.in.

i will appreciate feedback ,if any body use it.
Regards,
Ravindra Kumar

Customs duty on digital camera is now 26.85%

Digital camera attracts duty @ 26.85% and same duty is for Video camera recorder. Gift of Digital camera utpo Rs 10,000/- still without duty if imported through Courier. But same value of camera will attract fine and penalty ,in addition to duty, if imported through Post.

Ravindra Kumar

Customs duty on LCD TV is now 26.85%

After current budget ,LCD TV attract duty @ 26.85 %. This duty is same if you are importing through air cargo,sea cargo and Courier. Further LCD TV is MRP item. To calculate CVD, whether it is based on basic customs duty or value arrived after giving abatement of 30% on MRP.

one can explore my website www.globalatxguru.in ,or, www.ebay.globaltaxguru.in for more information.

Regards

Ravindra Kumar

Personal import and export: Customs duty on mobile phone,smart phone,iphone is 1%

Personal import and export: Customs duty on mobile phone,smart phone,iphone is 1%

Customs duty on mobile phone,smart phone,iphone is 1%

Customs duty is reduced on mobile phone after this budget. Now customs duty is only 1% and it is base on MRP price. To calculate duty, abatement of 35 % is given on MRP price. Now spl CVD is removed on mobile phone, smart phone , iphone.

Ravindra Kumar

Customs duty on e reader,kindle

e book reader may be classified under Custom-tarif heading 8543 70 99. Merit Rate of duty                 26.85% Licence Condition                  No Licence Required Regards Ravindra Kumar Global Tax Guru www.globaltaxguru.in

customs duty on ipad

ipad,a tablet computer by apple.

It will fall under CTH 84713090,Merit Rate of duty 12.57%

Licence Condition - No Licence Required.

Regards

Ravindra Kumar

Mobile phone and smart phone are to be assessed on MRP price for excise duty,in additions to duty based on Basic Customs duty

Mobile phone/smart phone are charged excise duty which is higher of either based on Basic customs duty and assessable value or MRP for domestic market. On the same way levy of National Calamity Contingent Duty (NCCD) on Cellular / mobile Phones on the basis of MRP / Retail Sale Price.

Circular No.12/20F.No.528/10/2009-Cus.(TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

12^th March, 2009.

Subject: Clarification on levy of National Calamity Contingent Duty (NCCD) on Cellular / mobile Phones on the basis of MRP / Retail Sale Price – regarding.

***

It has been brought to the notice of the Board that some of the Customs field formations are not charging the levy of National Calamity Contingent Duty (NCCD) on the basis of Maximum Retail Price (MRP) / Retail Sale Price (RSP) of the Cellular / Mobile phones.

2. In this regard, your attention is also invited to the entry at Serial No.87 of the Notification No.14/2008-CE(NT) dated 1.3.2008 and Notification No.49/2008-CE(NT) dated 24.12.2008 issued in supersession of the former notification. In the aforesaid entry, ‘Telephone sets including telephones with cordless handsets; videophones’ have been specified for the purpose of charging excise duty on MRP basis. Doubts have been raised by the trade and field formations on whether ’telephone sets for cellular network or other wireless network‘ are covered by the description of goods specified under the aforesaid Serial No.87 of the said notification.

3. The matter has been examined in the Board. In terms of section 3 of the Customs Tariff Act, 1975 read with section 136 of the Finance Act, 2001, imported goods are charged to NCCD in the same manner as the relevant provisions for levy and collection of the duty of Excise on such goods apply in terms of the Central Excise Act, 1944. Accordingly, in terms of proviso to sub section (2) of section 3 of the Customs Tariff Act, 1975, imported goods shall be charged to additional duty of Customs on the basis of MRP / RSP, if in case of imported article, the MRP / RSP is required to be declared under the Standards of Weights and Measures Act, 1976 or the rules made thereunder, and such product is listed under the Notification prescribing levy of Excise duty on MRP basis i.e. Notification No.49/2008-CE(NT) dated 24.12.2008.

4. From the point of classification, it is clarified that subsequent to changes made in the Harmonized System of Nomenclature (HSN) in 2007, the First Schedule to the Customs Tariff Act, 1975 was also revised so as to include both ‘line telephones’ and ‘telephones for cellular networks or for other wireless networks’ under heading 8517 as ‘Telephone sets, including telephones for cellular networks or for other wireless networks’. Further, no changes have been made so as to remove cellular / mobile phones from the scope of MRP based assessment. The entry ‘cellular or mobile phones’ found in earlier notifications under heading 8525 was deleted as there was no need to have separate entry for cellular / mobile phones as the present entry ‘telephone sets’ under heading 8517 covers both ‘line telephones’ as well as ‘cellular / mobile phones’.

5. In view of the above, it is clarified that telephone sets for cellular networks or for other wireless networks are covered under the description ‘Telephone sets’ under Sl.No.87 of Notification No.49/2008-CE(NT) dated 24.12.2008 and therefore they would continue to be assessed for additional duties of customs on the basis of MRP / RSP. Consequently, NCCD, being a duty of excise, is also required to be collected on the basis of MRP / RSP, in the same manner as applicable to the levy of additional duty under section 3 (2) of the Customs Tariff Act,1975.

6. All pending assessments, if any, may be finalized accordingly.

7. The field formations as well as trade and industry may be suitably informed accordingly.

Yours faithfully,

(M.M. Parthiban)

Director (Customs)

import duty for ebay user at website www.globaltaxguru.in

Website www.globaltaxguru.in is extension of this blog. It is integrated with ebay and amazon. Site collect information of product price and show import duty. It also suggest ,what if goods imported through Post, Baggage or Courier, will have licence conditions and duty implications. Ravindra Kumar

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

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

Receving gifts and import of cigar , lighters,sprays

Import of cigars,lighters,scent sprays,toilet sprays, powder-puff,pads can be imported without any licence. If you receive as gifts then upto rs 10,000/- no customs duty to be paid.But if you import for personal use then you have to pay duty @17.34% irrespective of value of the postal parcels.

The cigars,lighters,sprays, powder-puff,pads are charged duty @ 34.130% if imported for commercial purpose. you can claim refund of 4% if you are selling goods after paying sales tax.

Receving gifts and import of cigar , lighters,sprays

Import of cigars,lighters,scent sprays,toilet sprays, powder-puff,pads can be imported without any licence. If you receive as gifts then upto rs 10,000/- no customs duty to be paid.But if you import for personal use then you have to pay duty @17.34% irrespective of value of the postal parcels.

The cigars,lighters,sprays, powder-puff,pads are charged duty @ 34.130% if imported for commercial purpose. you can claim refund of 4% if you are selling goods after paying sales tax.

Import of GPS equipments for commercial purpose

Mobile phone with GPS are charged duty @ 4%.
The GPS receiver and differential receiver are charged duty @ 31.011.
Any radio communication equipment require licence from Ministry of communications and IT.
But walkie-talkie sets used in Vehicle are charged duty@ 21.139% and require no licence.

import of PEN and pencil as personal gifts or commercial purpose

All pen and pencil are importable without any licence.Received as gifts are allowed without any duty upto Rs 10,000/-.

If imported for personal use then you have to pay duty @ 17.34%.

But if you are importing for business purpose then the duty will vary according MRP of pen. If the value of a pen is more than Rs 200/- then you have to pay duty@ 34.130%.

If pen value is less than Rs 200/- then duty will be @14.712%. If are paying sales tax on imported goods then you may get refund of 4% on customs duty paid at the time of importation.

Now import of Laptop attracts 7% duty less than the Desktop

Now import of laptop has become cheaper not only on account of rupee appreciation but also non applicability of additional duty of seven percentages .

As per News items in The Economic Times ,18 th Nov 2007 `` the Supreme Court has held that the government cannot levy additional seven per cent customs duty on notebook PCs (laptops) as in the case of desktop computers since the two are totally different. ``

The exact customs notification is reprodued here:

Customs Notification No-38/2005 dated 02.05.2005Amendments in the Computers (Additional Duty) Rules, 2004

7% additional customs duty levied uniformly on computers CPU, monitor, mouse & keyboard
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) read with sub-section (4) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules to amend the Computers (Additional Duty) Rules, 2004,
namely:-1. (1) These rules may be called the Computers Additional Duty (Amendment) Rules, 2005.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Computers (Additional Duty) Rules, 2004,- (i) for the TABLE, the following shall be substituted, namely:-
''TABLE
S.No.
Description of goods
Additional duty rate
(1)
(2)
(3)
1.
Central processing unit (CPU) imported separately
6% ad valorem
2.
Computers (other than CPU imported separately), of heading 8471 of the First Schedule to the said Customs Tariff Act.Explanation. - For the purpose of this entry, 'computer' shall include central processing unit (CPU) with monitor, mouse and keyboard, cleared together as a set; but shall not include input or output devices or accessories such as monitor, keyboard, mouse, modem, uninterrupted power supply system, or web camera imported separately.
7% ad valorem '' ;
(ii) the Explanation shall be omitted.[F.No. B-1/4/2005-TRU]
(V. Sivasubramanian)Deputy Secretary to the Government of India
Note: The principal rules were published vide notification No. 76/2004-Customs, dated the 26th July, 2004 in the Gazette of India, Extraordinary vide number G.S.R. 479(E), dated the 26th July, 2004.re:

Import customs duty on Mobile phone,PDA,smart phone,GSM

There is lot of convergence in mobile space.Now,mobile phone act as camere,video recorder,modem,FM radio,Mobile TV etc.There is only 4% duty on mobile phone irrespective additional features.This duty is also refundable for the trader who are importing and paying sales tax.However , the government circular to clarify classification aspect is reproduced for reference:
Circular No.17/2007-Cus
F. No.528/26/2005-Cus(TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

North Block, New Delhi.
Dated the 19th April, 2007.

Sub: Clarification in respect of classification of higher technology featured mobile / cellular handset or telephones – regarding.
****

Board has received certain representations from the trade and industry regarding classification of higher technology featured mobile / cellular handsets or telephones, which contain GPS features apart from other functions like music, camera, voice recording, e-mail, internet and related editing features. Field formations have also requested to issue a clarification in the matter of classification of a hybrid product containing PDA, mobile phone with camera and GPS, which are being imported presently.

2. It is represented that mobile, cellular handset / telephone has the essential characteristic of transmission and reception apparatus, such as aerial, display screen, keypad and that the same should be of small size so that it can be hand-held and is of lightweight for use as telephone instrument. The other functions such as radio receivers, music players, e-mail, net browsers, calculators, stopwatch, alarm, computing on software platform are subsidiary to the main function of transceiver.

3. The issue was examined in the Board. Telephones for cellular networks or other wireless networks are presently classified under sub-heading 8517 12 of the First Schedule of the Customs Tariff Act, 1975. This Act does not provide specific Chapter Note or Sub heading Note on this product. As per Harmonized Commodity Description and Coding System (HS in short) effective from 1.1.2007, ‘telephones for cellular networks or for other wireless networks’ are classified under heading 8517. Earlier, prior to HS changes 2007, cellular phones were classified under heading 8525. There is no mention of the mobile phones that also have features of word processing, e-mail, internet, Global Positioning System (GPS) Receiver, Personal Digital Assistant (PDA), Smart phone etc. in the HS Notes. Further, tariff Item 8526 91 90 covers ‘other radio navigational aid apparatus’, which, inter alia, includes Global Positioning System (GPS), radar apparatus. Similarly, sub-heading 8471 30 covers ‘portable digital automatic data processing machines, weighing not more than 10 kg., consisting of at least a central processing unit, a keyboard and a display’. HS explanatory notes to sub-heading 8471 30 state that machines which are equipped with flat screen, capable of operating without an external source of electric power and having an acoustic modem for establishing a link via the switched network are classifiable under sub heading 8471 30. However, there is no exclusion or specific note for classification of mobile/cellular phones with other functions as described above, in the HS Notes. Therefore, field formations were experiencing difficulty in classifying a product having combination of characteristics of a Personal Digital Assistant (PDA) / Personal Computer, GPS receiver, Camera and cellular phone.
4. The First Schedule to the Customs Tariff Act, 1975 specifies the various categories of imported goods in a systematic and well-considered manner, in accordance with an international scheme of classification of internationally traded goods, i.e. ‘Harmonized Commodity Description and Coding System (HS). Accordingly, goods are to be classified taking into consideration the scope of headings / sub-headings, related Section Notes, Chapter Notes and the General Rules for the Interpretation (GRI) of the First Schedule to the Customs Tariff Act, 1975. Rule 1 of the GRI provides that the classification of goods shall be determined according to the terms of the headings of the tariff and any relative Section notes or Chapter notes and thus gives precedence to this while classifying a product. Rules 2 to 6 provide the general guidelines for classification of goods under the appropriate sub heading. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining Rules 2 to 6 may then be applied in sequential order. Further, while classifying goods, the foremost consideration is the ‘statutory definition’, if any, provided in the Customs Tariff Act. In the absence of any statutory definition, or any guideline provided by HS explanatory notes, the principle of how goods are known in ‘common trade parlance’ is adopted, giving due importance for the common dictionary meanings.
5. In terms of the First Schedule to the Customs Tariff, ‘telephones for cellular networks or other wireless networks, push-button type or other’, would be classifiable under sub-heading 8517 12. Similarly, ‘portable automatic data processing machine weighing not more than 10 Kgs., consisting of at least a CPU, a key board and a display’ would be classifiable under sub heading 8471 30; and ‘radio navigational aid apparatus’ would be classifiable under sub heading 8526 91. From the scope of the headings / sub-headings, Board found that all mobile or cellular telephones whether working on the Global System for Mobile Communications (GSM) standard, Code Division Multiple Access (CDMA) cellular systems, Wireless Local Loop (WLL) or any other Mobile technologies, principally used as communication device would get covered under sub-heading 8517 12. These are essentially communication devices working on the basis of towers and base stations arranged into a network of cells, which send and receive radio signals for the cellular / mobile phone for communication. In view of the above, Board clarifies that sub-heading 8517 12 will cover all types of telephones that work on cellular networking technology or other wireless network.

6. Further, such cellular / mobile phones may contain certain facilities such as storage of contact information such as phone numbers (dialed / received / missed call), names and addresses, to-do lists, notes, appointments, E-mail address, facility for Short Message Service (SMS) / Multimedia Messaging Service (MMS), calculator, alarm clock, calendar, games and other similar facilities as a standard feature. These facilities assist the user to make calls to desired person, identify the caller, keep track of his calls, send/receive messages and enhanced use of communication using any of the above facility. Hence, these features of cellular/ mobile phones do not change the principal function of such equipment i.e., ‘telephony’.

7. Certain cellular/ mobile phones called as ‘smart phones’ may also have other additional features such as accessing the Internet, sending and receiving E-mails, video recording/camera, word processing, radio or audio capabilities with color screens, QWERTY keyboard, touch screen. It may also run application software and synchronize with PCs, function as Global Positioning System (GPS) receiver. These devices work on operating systems (software) like Symbian OS, Microsoft Windows Mobile OS, Linux OS, which are similar to the software used in desktop PC / laptop. All these functionalities grouped as PDA or pocket PC or camera or GPS receiver, contained in cellular/ mobile phones, though represent as composite machine, for the purpose of classification, it will be governed by the Customs Tariff Act and the General Rules for Interpretation (GRI) as explained in para 4 above. Accordingly, in terms of Section Note 3 to Section Note XVI when the goods satisfy the following conditions these would be characterized as transmission apparatus in cellular / wireless network rather than as an Automatic Data Processing (ADP) machine or camera or GPS receiver.

(i) use transmission of signals (representing speech, messages, data or pictures) by means of electro-magnetic waves which are transmitted through the ether without any line connection i.e., wireless, in any of the bandwidth allotted to mobile/cellular networks say 850 MHz to 1900 MHz; and

(ii) consist of transmission and reception hardware such as transceivers, antenna, microphone, speaker, battery, radio-frequency chip, basic band chip, power management chip, Subscriber Identity Module (SIM), International Mobile Equipment Identity (IMEI) or other unique identity for cellular/mobile phone as well as radio-frequency transmission software such as GSM, General Packet Radio Service (GPRS) and Enhanced Data rates for GSM Evolution (EDGE) etc.,

Hence, such cellular/ mobile phones remain classified in sub-heading 8517 12, as the principal function of these equipments remain as ‘telephony’.

8. It is further explained that cellular / mobile phones can also be employed as data modems to form a wireless access point connecting a personal computer to the Internet. In this use, the mobile phone is providing a gateway between the cellular service provider's data network and PCs. In terms of chapter note 5 D (ii), it is made clear that such mobile phones shall not be classified under heading 8471 when they are presented separately. In other words, only when such phones are presented along with ADP machine or when composite machines consisting of ADP and mobile phones, where ADP is the principal function, these would be classified under heading 8471. Further, it is clarified that GPS receivers having phone function that does not operate through any of the cellular network or mobile technologies for the transmission or reception of signals, but operates exclusively through direct satellite connection or differential GPS (on the longwave radio frequencies between say 285 kHz to 325 kHz) is however classifiable under sub-heading 8526 91 as other radio navigational aid apparatus.

9. In trade parlance too, it is noticed that the goods are sold as cellular or mobile phones with various additional facilities, the use of which is dependant on the cellular service provided. Further consumers purchase such cellular phones mainly because of their ability to transmit data in all situation and locations, and at all times, not just in specified places that offer Wireless / Wi-Fi access. In short, it is found that goods are marketed and consumers purchase a smart phone or other similar cellular/ mobile phone, because of the phone function with additional facilities and not for their PDA or GSM capabilities alone; as such these additional facilities will not become operational without subscribing to a cellular phone service plan. Hence, it is clarified that these instruments are to be categorized as mobile / cellular phones from the point of trade parlance.

10. Further, in terms of Note 5 (E), it is provided that machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. In view of the above, it is clarified by the Board that the smart phones or cellular / mobile phones with the capability described above are machines performing a specific function i.e. ‘telephony’ and hence, even if they satisfy note 5 (C), in view of the Section Note 3 to Section XVI, Notes at 5 (D) (ii), and 5 (E) to chapter 84, such mobile phones would be classified in the headings appropriate to their respective function i.e., ‘Telephones for cellular network or other wireless networks having the principal function of telephony’ under sub heading 8517 12.

11. The above instructions may be brought to the notice of all concerned for effective implementation. Pending assessments, if any, may be finalized accordingly.

12. Please acknowledge receipt of this circular.

Yours faithfully,(Anupam Prakash) Under Secretary (Customs Policy)
Ph. 2309 3859

import customs duty on LCD monitor whether for Computer or TV

There is less custom duty on LCD monitor of computer then the LCD TV.The goverment has issued guideline to diffrentiate between two types LCD display.Pl check techically before importing. In customs parlance the computer is called as ADP. For easy reference the circular is reproduced:
Circular No.33/2007-Cus.
F. No. 528/96/2001-Cus.(TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

159A, North Block, New Delhi-1.
Dated 10th September, 2007.
To
All Chief Commissioners of Customs.
All Chief Commissioners of Customs & Central Excise.
Chief Departmental Representatives, CESTAT.
All Commissioners of Customs.
All Commissioners of Customs & Central Excise.

Subject: Classification of Digital LCD / Flat Panel Monitor - Admissibility of Notification benefits - reg.
***

It has been represented by the trade and industry association that certain difficulties have been faced in classification of monitors for use with Automatic Data Processing (ADP) machine and consequent import duty exemption benefits. Doubts have been expressed by field formations as to whether ‘LCD or Flat Panel Monitors, if used along with ADP Machines would be classifiable as ‘ADP Monitor’ and whether exemption from Customs duty vide Sl.No.17 of Notification No. 24/2005-Cus dated 1.3.2005 would be admissible.

2. The issue was examined in the Board. Monitors used along with ADP machines were classified till 31.12.2006, under heading 8471 of the First Schedule to the Customs Tariff Act, 1975. Due to HS 2007 changes brought into effect from 1.1.2007, such monitors are presently classifiable under sub heading 8528 40. All types of monitors and projectors which are solely or principally used with an ADP machine is covered under the sub headings 8528 41(Cathode Ray Tube Monitors), 8528 51(Other types) and 8528 61(Projectors) and are extended with exemption of customs duty vide Sl.No.17 of notification No. 24/2005-Customs dated 1.3.2005. Further, television or video monitors were classifiable earlier under heading 8528. Presently these monitors used as Television or Video reception apparatus are classified under sub heading 8528 71 or 8528 72 as the case may be, and are not eligible for the aforesaid exemption.

3. This issue was also deliberated at the Conference of Chief Commissioners’ on Tariff and Allied Matters, wherein it was decided that the Board may issue guidelines on the basis of assessment practice that is being followed by Customs Commissionerate, Aircargo, Mumbai to distinguish ‘computer monitors’ from that of monitors for use with TV / Video and for classifying the goods under 8528 41 or 8528 51 (earlier classifiable under CTH 8471). However, to ensure uniformity, it was decided that Board could issue a circular in this regard.

4. Accordingly the technical features distinguishing the computer monitors from the other types of Television/video monitors are enclosed. These could be used by the officers of the field formation as guidance for assessment, examination of the said goods for determining its proper classification and extension of the notification benefit.
Yours faithfully,
(M.M.Partiban)
Director (Customs)
Tel.No.2309 3908
Click here for technical features

New Prohibited Export goods

No export of any goods in violation of Trade Marks Act,1999 and rules made there under is allowed.

One has to declare all details including an indication of the country or place in which they were made or produced or of the name and address of the manufacturer or the person for whom the goods were manufactured.If no such detail is found on export goods then it will be not allowed to export.
This is step for higher compliance of Intellectual property involved in export goods.

Import of Travel sets for personal toilet,sewing or shoe or clothes cleaning,Tooth brushes including dental-plate brushes,paint ,distemper,varnish

If you are regular traveler and interested in brushing your teeth,home and canvas. All are freely importable .No fine and penalty.

As far duty is concerned,if you receive them as bonafide gift then up to Rs 10,000/- no duty is payable.

For commercial purpose, Travel sets for personal toilet,sewing or shoe or clothes cleaning are attracting duty @ 34.130% and all type of brushes are charged duty @ 24.421%. If you file refund for 4% paid as ACD(additional customs duty) based on your sales tax invoice then the effective duty will be around 30%.

But if you import through Post and for personal use then you have to pay only 17.34% on brushes and travel set and other item mentioned above

Import duty on Perfumes,Beauty or Make-up preparation for skin,Manicure or pedicure preparations

If you import goods related to beauty and body care then you can import without any duty up to Rs 10,000/- if they are bonafide gifts.If they are imported for personal use than duty is @17.34%. The cosmetic goods are freely importable.No fine and penalty but only duty on these goods

Import for Commercial Purpose

The Drugs and Cosmetics Act 1940 are for regulating and quality of the cosmetic goods.The Standards of Weights and Measures Act,1976 and related rules are for Packaging,labelling and MRP price.In India goods meant for retail selling,then Counter Vailing Duty (CVD) is charged on MRP basis.
A suggestive list for duty on certain goods:

Line make-up preparations @ 34.1307%

Eye make-up preparations @ 34.1307%

Manicure or pedicure preparations @ 34.1307%

Perfumes @ 34.1307%

Hair cream @34.1307%

Hair dyes @ 34.1307%

The effective duty may come down to 30%,if you file refund for 4% ACD after clearance as per procedures.

Import of wine,whiskey,Rum,Brandy,Gin,vodka,Tequila

Big no for importing of wine,whiskey,Rum,Brandy,Gin,vodka,Tequila,liquors through post and courier,whether it is for gift,for personal use or commercial purpose.Lot of non tariff barriers.Even EU has taken issue to the WTO that India charges very high import duty. States are also charging state Excise duty. Specially they targetted Tamil Nadu for excise duty.The beverages and spirits are good source of revenue for our nation.

Customs Duty are charged @182% except wine.Fruits based drinks and soya milks are charged @36.136%. wine are charged @100 %.

Receiving gifts of paintings,sculptures and statutary,antiques,used stamps

There is no restriction on importing paintings,sculptures and statutary,used stamps either as gifts or for commercial purpose.

You can import these items without any value limit by paying 14.712% as customs duty for commercial purpose and personal use.Of course bona fide gifts upto Rs 10,000/- is without any duty.

However,antiques are restircted as per Foreign Trade(Exemption from Application of Rules in certain cases) order 1993 and customs Notification 157/90 dated 28.03.90.

But antiquarian books are free to be imported and without any duty.Normally books of an age more than 100 years are considerd antique.