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    Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
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Imports of cosmetics, drugs, medical devices, and medical-device...

Import documentation for cosmetics, drugs and medical devices requires category-specific licences, labels, certificates and shelf-life verification.

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Customs October 6, 2026 Circulars
Imports of cosmetics, drugs, medical devices, and medical-device raw materials or components must meet category-specific checklist requirements under the Drugs and Cosmetics Act, 1940 and applicable rules before out-of-charge clearance. Customs verification requires, as applicable, registration certificates, import licences or permissions, invoices, packing lists, country-of-origin certificates, storage-premises licences, batch quality certificates, and labels matching approved particulars. Cosmetics require declarations regarding hexachlorophene and animal testing, while drugs require residual shelf life exceeding 60%; consignments below that level require port-office referral. Medical devices with applicable shelf life must meet prescribed residual-shelf-life thresholds. Personal-use, clinical, testing, and specified institutional imports require matching permissions and quantities. Discrepancies or doubts require referral for regulatory review.

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Acts Income Tax