Bonafide personal and corporate gifts

Receive personal or corporate gifts package valued upto Rs 10,000/- without

paying any customs duty during Diwali,Holi,NewYear,Christmas,Valentine

day,birthday,marriage anniversary,Raksh-Bandhan,Eid or any other occasion

through postal or courier services at your door step.

A suggestive list of gifts items package can be received without payment of

duty are:

1) Wearing apparels and clothes;

2) leather goods;

3) cosmetics,perfumes,beauty care;

4) confectionary,chocolate,biscuites;

5) dairies and calenders;

6) crockery,glassware,vase;

7) grocery items;

8) umbrellas;

9) watch and clocks(other than electronics type);

10) toys and games(other than electronics type),dolls;

11) food stuffs;

12) Personal import through Post and Courier in India

Bonafide personal and corporate gifts

Receive personal or corporate gifts package valued upto Rs 10,000/- without paying any customs duty during Diwali,Holi,NewYear,Christmas,Valentine day,birthday,marriage anniversary,Raksh-Bandhan,Eid or any other occasion through postal or courier services at your door step.
A suggestive list of gifts items package can be received without payment of duty are:
1) Wearing apparels and clothes;
2)leather goods;
3)cosmetics,perfumes,beauty care;
4)confectionary,chocolate,biscuites;
5)dairies and calenders;
6)crockery,glassware,vase;
7)grocery items;
8)umbrellas;
9)watch and clocks(other than electronics type);
10) toys and games(other than electronics type),dolls;
11) food stuffs;

12)mobile phone,MP3 player,digital camera,dvd/cd/video player,calculator,electronics watch and clock,electronics toys and game, Accessory of electronics goods, etc ,whose price doest not exceed C.I.F RS2000/-

Key points

* Bonafide gifts valued upto Rs 10,000/- per package
can be received from abroad without paying any customs duty.

· No customs duty and import licence is required for consumer electronic goods gifts of CIF(cost+insurance+freight) value upto rs 2000/- received through post.

· If customs duty on a personal package to be paid is less than Rs 100/- than no need to pay the duty.

· You need not to go the customs department to pay any duty but pay at your home.
No export-import code is required for personal importationmobile phone,MP3 player,digital camera,dvd/cd/video

player,calculator,electronics watch and clock,electronics toys and game,

Accessory of electronics goods, etc ,whose price doest not exceed C.I.F

Rs 2000/-.

Key points

1) Bonafide gifts valued upto Rs 10,000/- per package can be received

from abroad without paying any customs duty.

· 2) No customs duty and import licence is required for consumer

electronic goods gifts of CIF(cost+insurance+freight) value upto rs 2000/-

received through post.

· 3) If customs duty on a personal package to be paid is less than Rs 100/-

than no need to pay the duty.

· 4) You need not to go the customs department to pay any duty but pay at

your home.

5) No export-import code is required for personal importation

pl post me questions for further clarification,if you have doubt

what is bonafide gift
Only goods for which no money paid to the foreign supplier and received as gifts are only qualified as bonafide gifts. If you have paid any money to the foreign supplier than you have to pay the customs duty.

Each parcel is valued as one unit.
one should be careful that bonafide personal gifts upto Rs 10,000/- without any duty is per parcel. In other words, not for individual items of any parcel.

Further,if the goods are for personal use but valued more than Rs 10,000/- than you have to pay duty @17.34%.

commonly imported personal goods as gifts

consumer electronics goods

1) consumer electronics goods below CIF value Rs 2000/-:

cheaper variety cell phone,calculator,camera, dvd/video/cd player, MP3player ,etc, are cleared without paying any customs duty.

2) consumer electronics goods above CIF value Rs 2000/-

In addition to duty mentioned below, you have to pay fine and penalty.

Description of goods Total customs duty payable

Cell phone 4%

MP3 player 18.473%

calculator 21.40%

Digital camera 36.82%

DVD player 36.82%

laptop 17.07%

PDA 17.07%

Personal computer 17.07%

scanner 21.40%

printer 21.40%

All type of data storage 0%
devices

How fine and penalty is imposed

The duty , fine and penalty is collected on assessable value of the goods.The assessable value is equal to CIF price and landing charge.The landing charge is equal to 1% of the CIF value.

The quantum of fine and penalty are decided by the adjudication authority. Before imposing any fine and penalty a notice is served to you.Based on reply submitted by you, the adjudication authority in his own discretion,impose fine and penalty.

Normally fine is not more than the margin of profit on the goods. The margin of profit is determined based on landing cost(i.e. assessable value +duty) and price of the goods in indian market.However, if you feel that you are paying more duty, fine and penalty then you can appeal against the adjudication authority order.

If you have sufficient evidence that you have been charged more duty. You can make request to the assessing authority for re-assessment and excess duty paid can be refunded to you by the customs authority.

3)LIFE SAVING EQUIPMENTS:

Life saving medical instruments and appliance of electronics nature are not attracting any fine and penalty.As mentioned below,in some cases you have to pay duty.

a) Gluco meter,Stethoscope, hearing-aid and other electronic life saving equipments and appliance which are less than Rs 10,000/- per parcel and are bonafide gifts can be cleared without paying any customs duty.

b) If above mention goods are imported for commercial purpose than Hearing-aid is charged @17.34%, Gluco meter , Stethoscope and similar type medical goods are charged @27.078%.

4)Foodstuffs:

chocolates, biscuits,baby food , mineral supplements and other edibles upto value Rs10,000/- per parcel received as bona fide personal gifts are allowed without any payment of duty.In case of doubt about quality of goods,contamination ,or, as per law in force, the foodstuffs may be subjected to clearance from PHO office of Ministry of Agriculture.

5) cosmetics:

Cosmetic goods received as bonafide personal gifts are allowed upto Rs 10,000/- per parcel without payment of duty.However, certain cosmetics containing Dyes,colours and pigments quantity more than permissible,containing hexachlorophene,lead or arsenic and mercury are not allowed to be imported.(source: section 134,134-A135,135-A of Drugs And
Cosmetics Rules, 1945)

6)Women,girls,boys and men garments and Accessory:

Ladies,gents,boys and girls garments including undergarments made of textile fabric and.Leather goods received as bonafide personal gifts are allowed upto Rs 10,000/- per parcel without payment of duty.

The following items are not allowed to import through post:—

1(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.
(source: FOREIGN TRADE (EXEMPTION FROM APPLICATION OF RULES IN CERTAIN CASES) ORDER, 1993 Minitry of Commerce ,Notification S.O. No. 1056 (E), dated 31-12-1993)

2) second hand or used consumer electronics goods are not allowed

Personal import through Post and Courier in India
One day my freind Mr.Venu asked me about customs formality to procure computer peripheral and electronic parts for personal use from the abroad. He
was surprised to know that through postal and courier service most of goods for personal use can be cleared without any problem.
The personal import combines power of Internet,E-Commerce and supply chain network of the post offices and couriers.It places you as retail customer at the core of decision making for importing goods meant for personal use.
The seller is a person from popular auction websites like ebay and Amazon.ThePayment is made through international cards or PayPal.The supply is effected through postal or courier services.
On your behalf , it is the Postal department or courier companies take clearace from the Customs authority.You are receiving your goods at your door step from postman or courierman after paying their dues.You need not to go the customs department to pay any duty . The customs duty ,if any,is collected by the postman or courierman.
No export-import code is required for personal importation.But there are certain restriction regarding importing through postal service and courier service in india.
First i will focus on postal import.

In India there is a network comprising of 1.55 lakh post-offices that could ensure delivery of goods into every nook and corner of the country.Further there is peneteration of Internet and mobilephone even in tier II and tier III cities. Therefore India`s fast growing middle class of 300 million can make use post and courier services to import and export goods for personal use.

Bonafide personal gifts without payment of customs duty:

The price declared by the foreign supplier on the postal parcel is taken as value to determine the customs duty on the bonafide gift. The freight and insurance amount is not included in the value of the gifts. No need to pay any customs duty for such bonafide personal gifts valued upto rs 10,000/-.
Consumer electronic goods:
No import licence is required for consumer electronic goods of CIF(cost+insurance+freight) value upto rs 2000/-.If any body import any electronic consumer%2