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<h1>New Duty Structure for Personal Imports via Courier in Bengaluru: 77.28% for Gifts, 42.08% for Personal Purchases.</h1> The public notice outlines the duty structure for importing consignments for personal use through courier mode in Bengaluru. It specifies that goods imported as gifts are subject to a total duty of 77.28%, including Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and Integrated Goods and Services Tax (IGST). For personal use imports involving monetary transactions, a reduced duty rate of 42.08% applies, provided there is a B2C invoice and proof of transaction. Items imported as gifts are not eligible for this reduced rate and will incur the higher duty rate.