TMI BlogAssessment of goods imported as Post Parcels/Packets At Postal Appraising Section.X X X X Extracts X X X X X X X X Extracts X X X X ..... he government, from time to time, instructions of the Board and practice followed at Mumbai Customs etc. Accordingly, following instructions are issued for guidance of the officers in respect of assessment and clearance of the various categories of articles imported by post. 1. Import of goods for personal use: (i) As per CTH 9804-TTC (HS) of Foreign Trade Policy all dutiable articles intended for personal use are 'restricted' for import subject to a value limit of ₹ 2000/- (CIF) and other conditions specified in clause 3(1)(i) of FTO,1993. (ii) Goods intended for personal use, imported by post, not prohibited and exempted from any prohibition in respect of the imports thereof under FTO,1993 falling under CTH 980 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... %) and adjudicated for policy violation. It may be noted that the duty is chargeable on the full value of such goods if the value exceeds ₹ 10000/- (FOB) even if they are declared as gift. (c) If the articles are declared as a bonafide gift are found to be otherwise or are imported in commercial quantity, regular adjudication proceedings may be undertaken and duty may be charged in the merits of each case. 3. Import of goods by online purchases: (i) Goods imported for personal use by online purchases upto ₹ 2000/- (CIF) other than those falling under clause 3(1)(i) of FTO,1993 may be classified under CTH 9804 and assessed to duty at 10% BCD (in terms of Notification No.12/2012 Cus. Dated 17.03.2012 (SI.No.517) + 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 at 10% BCD (in terms of Notification No.12/2012-Cus. Dated 17.03.2012 (SLNo.517) + 3% Cess + 4% SAD (14.712%), without a licence. (iv) Books, magazines, journals, etc if not prohibited or restricted by the Policy or under the provisions of the Section 11 of the Customs Act 1962, or under any other law, for the time being in force, and for personal use, upto a value of ₹ 2000/- (CIF) may be assessed under CTH 9804 at 10% BCE (in terms of Notification No.12/2012 Cus dated 17.03.2012 (SI.No.517) + 3% Cess + 4% SAD (14.712%) without a licence. (v) Goods the import of which is canalized under the Policy may be assessed and cleared as per the provisions of the Policy and at merit rates of duty, as may be applicable. (vi) Alc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) As per para para 2.65 of the Hand Book of Procedure 2015-20 . no Authorisation shall be required for import of bonafide technical and trade samples of items restricted under the 1TC (HS), except vegetable seeds, bees and new drugs. Samples of tea not exceeding ₹ 2000/-(CIF) in one consignment shall be allowed without an Authorisation by any person connected with the Tea Industry. Duty free import of samples upto ₹ 3,00,000/- for all Exporters shall be allowed as per terms and conditions of Customs Notification. In view of the above, (a) Import of commercial samples by post upto a value of ₹ 3,00,000/- or fifty units in number, may be permitted after extending the benefit of Notification No.154/94-Cus. Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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