Foreign delegation gifts require disclosure, deposit and valuation, with retention or purchase determined by assessed value.

Foreign contribution received as a gift or presentation by a member of an Indian delegation is subject to written disclosure, deposit and Toshakhana valuation. The recipient must report the receipt, foreign source, country-of-origin market value, place and date of receipt within the prescribed period, with extended time where received abroad. Gifts are assessed under applicable valuation rules. Items within the retention threshold may be returned, subject to limits on multiple gifts. Items above that threshold remain in the Toshakhana unless the recipient timely exercises a final purchase option by paying the assessed excess.

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