Clarification relating to import of gifts

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....s/Chief Commissioners of Customs. Principal Commissioners/Commissioner of Customs. Sub: Clarification relating to import of gifts-reg. Madam/ Sir, Please refer to the Notification 35/2015-2020 dated 12.12.2019 issued by the Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry. 2.  Clarifications have been sought by the field formations as....

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....: 1.  Rakhi (but not gifts related to Rakhi) will be covered under Section 25(6) of Customs Act, 1962 that reads "...no duty shall be collected if the amount of duty leviable is equal to or less than Rs. 100/-. 2.  Import of goods as gifts with payment of full applicable duties is allowed. " 4.1  DGFT Notification effectively means that if goods imported through....

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....ated Tax (rate) dated 28th June 2017 for IGST which is at present 28%. 4.2  However, lifesaving drugs/ medicines can continue to avail exemption available under Sl. No. 607A as well as Sl. No. 608A of Notification 50/2017-Customs dated 30th June 2017. 5.  Section 25 (6) of the Customs Act states that, "Notwithstanding anything contained in this Act, no duty shall be collected if th....

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....1) Nothing contained in the Rules shall apply to the import of any goods, (i) by any person through the post or otherwise for his personal use subject to compliance of other Laws/Rules/ Orders/Regulations in force. 6.2  Further, vide notification 16/2015-20 dated 12th July 2017, DGFT has removed the value cap of Rs. 2000 w.r.t to personal imports, as well as, fully aligned the cha....