Concessional basic customs duty for courier imports applies when goods are for personal use and not prohibited. Courier imports are not subject to the policy restriction in heading 9804 ITC (HS) and, where goods are intended for personal use and not prohibited under the Foreign Trade (Development and Regulation) Act, are eligible for the concessional basic customs duty provided in Notification No. 50/2017; classification should follow ITC (HS) policy guidance while duty treatment follows the Customs Tariff Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional basic customs duty for courier imports applies when goods are for personal use and not prohibited.
Courier imports are not subject to the policy restriction in heading 9804 ITC (HS) and, where goods are intended for personal use and not prohibited under the Foreign Trade (Development and Regulation) Act, are eligible for the concessional basic customs duty provided in Notification No. 50/2017; classification should follow ITC (HS) policy guidance while duty treatment follows the Customs Tariff Act.
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