Import of gifts and other goods for personal use through Courier -regarding

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.... Dated: 5th July, 2017 To All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) Madam/Sir, Subject: Import of gifts and other goods for personal use through Courier -regarding Kind attention is drawn to No....

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....orted through courier (heading 9804) where the value of the said goods is above Rs. 2000/-. It has been further mentioned that there is no uniformity of practice in the field formations on this issue as different airports are following different practices. 3. Board has examined the issue in detail. It is observed that: a) ITC(HS) and First Schedule of the Customs Tariff Act are generally har....

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....stoms Tariff Act should be taken into account. d) In view of the principle enunciated at c) above and keeping in mind the Note 4 of Chapter 98 of the ITC (HS), the policy restrictions against heading 9804 in ITC (HS) therefore become otiose as far as imports through courier are concerned. In other words, import policy for imports through courier have to be examined in conjunction with the polic....