https://www.taxtmi.com/circulars?id=54476 Authorised courier companies may accept the delivery address recorded by the courier together with the proof of identity taken at delivery as sufficient proof of address for KYC when an individual lacks a current address document, applicable to imports of documents, gifts, samples and low value dutiable consignments up to the prescribed CIF limit. Courier companies must exercise due diligence and maintain records of delivery addresses as evidence for KYC verification. en-us Tue, 26 Apr 2016 00:00:00 +0530 Wed, 27 Apr 2016 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54476 Authorised courier companies may accept the delivery address recorded by the courier together with the proof of identity taken at delivery as sufficient proof of address for KYC when an individual lacks a current address document, applicable to imports of documents, gifts, samples and low value dutiable consignments up to the prescribed CIF limit. Courier companies must exercise due diligence and maintain records of delivery addresses as evidence for KYC verification. Circulars Customs Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54476