Import of gifts through post - CBEC's Customs Manual 2023 - Customs

..... 5. Import of gifts through post: 5.1 Bonafide gifts up to a value limit as prescribed by the Government of India when imported by post, are exempt from Basic and Additional Customs duties. (Notification No.171/93-Cus, dated 16-9- 1993). Further, only those items can be imported as gifts, which are not prohibited for importation under Foreign Trade (Development and Regulation) Act, 1992. 5.2 The sender of the gift may not necessarily be residing in the country from where the goods have been dispa .....

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Import of gifts through post - CBEC s Customs Manual 2023 - Customs

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..... free, unsolicited. In addition, at the discretion of the Assistant/ Deputy Commissioner, if the goods are restricted for import, the receiver has a liability for penalty for such import, even if the goods have been sent unsolicited. The restricted goods are also liable to confiscation and receiver has to pay redemption fine in lieu of confiscation in addition to duty and penalty. Certain prohibited goods like narcotic drugs, arms, ammunition, obscene films/printed material etc. are liable to abs .....

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Import of gifts through post - CBEC s Customs Manual 2023 - Customs

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