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Assessment of goods imported as Post Parcels/Packets At Postal Appraising Section.

Customs - STANDING ORDER No. 12/2015 - Dated:- 3-6-2015 - OFFICE OF THE COMMISSIONER OF CUSTOMS,BENGALURU CITY: C.R. BUILDING, P.B. No. 5400, QUEEN'S ROAD, BENGALURU- 560 001 C.No.VIH/48/70/2015 City. Cus. Tech. STANDING ORDER No. 12/2015 DATED 03.06.2015 Subject: Assessment of goods imported as Post Parcels/Packets At Postal Appraising Section - reg. The current practice of assessment of goods imported by Post as followed by the Postal Appraising Department has been reviewed, keeping in vie .....

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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 9804 are chargeable to duty at 10% BCD (in terms of Notification No.12/2012 Cus dated 17.03.2012 (SLNo.517) + 3% Cess + 4% SAD (14.712). Accordingly, (a) .....

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mport of bonafide gift articles: (i) As per para 2.25 of the Foreign Trade Policy (2015-20) Import of Gifts shall be "free" where such goods are otherwise freely importable under ITC (HS). In other cases, such imports shall be permitted against an Authorisation issued by the DGFT. (ii) Import of bonafide gift articles upto a value of ₹ 10,000/- (FOB) is permitted duty free, as per Notification no. 171/93-Cus dated 16.09.1993, as amended from time to time. (a) Bonafide gifts of va .....

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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 N .....

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.1993, as these cannot be considered as gifts. 4. Import of goods falling under clause 3(l)(i) of Foreign Trade from Application o Rules in Certain Cases) Order 1993: (i) Vegetable seeds exceeding one Win weight may be assessed under the relevant CTH at the appropriate rate of duty as applicable under the said CTH and adjudicated for violation of the FTP provision for import by post. Other statutory requirements/NOCs, if any, may be insisted upon before clearance. (ii) Beer imported for personal .....

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essed under CFH 9804 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 date .....

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Note 4 to Chapter 98 excludes alcoholic beverages from the said Chapter. (vii) Fire-arms and ammunitions may be permitted on strict compliance of policy provisions and other statutory requirements under the relevant CTH at the appropriate rate of duty, as applicable under the said CTH, and adjudicated for violation of the FTP provisions for import by post under CTH 9804. It may be noted that the import of ammunitions by post is prohibited under Article 15(3.1) of the Universal Postal Convention. .....

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the FIT provision for import by post under CTH 9804. 5. Import of Commercial Samples: (i) As per para 2.24 of the FTP 2015-20 import of samples shall be governed by Para para 2.65 of the Hand Book of Procedure 2015-20. (ii) 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/-( .....

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