Import duty classification on courier consignments: gifts face higher duty, personal purchases taxed lower with invoice proof. Imports via courier are governed by the Customs Act and related regulations; B2B imports with a valid Importer Exporter Code follow the Customs tariff. Bonafide gifts under Chapter 9804 attract Basic Customs Duty at 35%, Social Welfare Surcharge at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 77.28%). Personal-use items qualifying under the notification attract BCD at 10%, SWS at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 42.08%) only if a B2C invoice and proof of monetary transfer are submitted; otherwise the gift duty applies.