Procedure for clearance of import goods - CBEC's Customs Manual 2023 - Customs

..... eeding Rs.50,000/- for exports and Rs.10,000/- for imports which are not subject to any prohibition or restriction on their import or export and which does not involve transfer of foreign exchange. (c) Free gifts - any bonafide gifts of articles for personal use of a value not exceeding rupees 25,000/- for a consignment in case of exports and Rs.10,000/- for imports which are not subject to any prohibition or restriction on their import or export and which do not involve transfer of foreign exch .....

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Procedure for clearance of import goods - CBEC s Customs Manual 2023 - Customs

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..... (a) goods imported under EOU scheme; (b) goods imported under DEEC and EPCG schemes; (c) goods imported against the license issued under the Foreign Trade (Development and Regulation), Act, 1992; (d) goods imported by a related person defined under the Customs Valuation Rules,1988, (e) goods in respect of which the proper officer directs filing of a Bill of Entry; and (f) goods having a declared value of more than Rs. One lakh. 5.4 Under the courier Regulations for the electronic mode the forms .....

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Procedure for clearance of import goods - CBEC s Customs Manual 2023 - Customs

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