TMI BlogDuty structure on import of consignments for personal use through Courier mode - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... mmrapacc-cusblr@nic.in Phone 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lders is invited to the following applicable conditions/ 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 clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of X Scenario B : Import of items for personal use All goods imported under CTH 9804, intended for personal use and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation Act) 1992 (22 of 1992) but excluding articles falling under heading 9803 attract duty of BCD 10%, SWS 10%, IGST 28% as per Sl. No. 608 of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Duty (1+2+3) 42.08 % of X Please note that only imports for personal use where transfer of money is involved are eligible for assessment @42.08% total duty as mentioned above. B2C invoice and monetary transaction proof are required to avail benefit of assessment @42.08%, else duty @ 77.28% will be applicable. Items imported as Gifts are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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