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        Customs

        This notification exempts gifts or free samples when exported by air - 326/1976 - Customs -Tariff

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        Exemption for gifts and free samples exported by air: customs duty waived subject to limited exclusions. The Central Government exempts gifts or free samples exported by air from customs duty under the Second Schedule to the Customs Tariff Act, 1975, while excluding block mica and skins of reptiles and wild animals except where those excluded items fall below a specified small-value threshold.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Exemption for gifts and free samples exported by air: customs duty waived subject to limited exclusions.

                              The Central Government exempts gifts or free samples exported by air from customs duty under the Second Schedule to the Customs Tariff Act, 1975, while excluding block mica and skins of reptiles and wild animals except where those excluded items fall below a specified small-value threshold.


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