Duty structure on import of consignments for personal use through Courier mode - Reg.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e No.080-22001422 Fax No.080-22001448 DIN No. 20220172MP0000120745 DATED 06.01.2022 PUBLIC NOTICE NO. 01/2022, AP & ACC Subject : Duty structure on import of consignments for personal use through Courier mode - Reg. It has been observed that concerns, doubts and grievances have often been raised by individuals regarding the duty structure applicable and duty being assessed on goods imported .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rules governing such imports Duty structure on imports for personal use All dutiable goods imported for personal use fall under chapter heading 9804 except the following i) Motor vehicles ii) Alcoholic Beverages iii) Tobacco & manufactured products thereof iv) articles imported under an import license or a customs clearance permit v) Printed Books Scenario A : Import of Bonafide Gif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... detailed breakup of duty structure on personal imports where commercial transaction is involved and where benefit of duty concession under Sl.No 608 of Customs Notification 50/2017 as amended is applicable is given below: Assuming Assessable Value of Goods (Cost, Insurance & Freight) is Rs. X S. No Duty Rate of Duty Duty Amount (% of X) 1 Basic Customs Duty (BCD) 10 % of X 10.00 % of X .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X