Bonafide gifts imported by post to India are duty-free if within value limits and not prohibited under the Foreign Trade Act.
Bonafide gifts imported by post to India are exempt from Basic and Additional Customs duties if they fall within the value limit set by the government. Gifts must not be prohibited items under the Foreign Trade Act and should be for personal use, not as a means of transferring money. The value is based on the original cost in the dispatching country, excluding postal charges. If gifts exceed the value limit, customs duty applies to the entire consignment, and penalties may be imposed for restricted or prohibited items. The postal department collects assessed duties for customs.