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        Customs

        Exemption from duty to bona-fide gifts (excluding alcoholic drinks) imported through courier or falling under Heading No. 98.04. - 171/1993 - Customs -Tariff

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        Exemption for bona-fide gifts imported by courier or under tariff heading, subject to value limit and exclusion of postal charges. Bona-fide gifts (excluding alcoholic drinks) imported by courier or falling under tariff heading 98.04 are exempt from customs duty and additional duty, subject to a prescribed value limit; postal charges and air freight are excluded from the value determination.
                    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 bona-fide gifts imported by courier or under tariff heading, subject to value limit and exclusion of postal charges.

                          Bona-fide gifts (excluding alcoholic drinks) imported by courier or falling under tariff heading 98.04 are exempt from customs duty and additional duty, subject to a prescribed value limit; postal charges and air freight are excluded from the value determination.


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