GST rate reduction for personal imports alters duty composition and calculation for postal consignments, impacting customs charges. Effective 22.09.2025 the GST rate applicable to specified postal imports for personal use is reduced, altering duty composition: BCD is levied as per tariff or at prescribed rates for personal imports and gifts, SWS is charged on BCD, and IGST is applied on (CIF + BCD + SWS). The notice provides illustrative duty calculations for personal imports and gifts, specifies required KYC and supporting documents for import/export clearance at the Airport Parcel Sorting Office, and notes that postal delivery charges are collected separately at delivery.
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GST rate reduction for personal imports alters duty composition and calculation for postal consignments, impacting customs charges.
Effective 22.09.2025 the GST rate applicable to specified postal imports for personal use is reduced, altering duty composition: BCD is levied as per tariff or at prescribed rates for personal imports and gifts, SWS is charged on BCD, and IGST is applied on (CIF + BCD + SWS). The notice provides illustrative duty calculations for personal imports and gifts, specifies required KYC and supporting documents for import/export clearance at the Airport Parcel Sorting Office, and notes that postal delivery charges are collected separately at delivery.
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