Import of gifts through post

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r No. 4/2020-Customs dated 21.01.2020] 5.2 Bonafide gifts up to a value limit as prescribed by the Government of India when imported by post, are exempt from Basic and Additional Customs duties. (Notification No. 171/93-Cus, dated 16-9- 1993). Further, only those items can be imported as gifts, which are not prohibited for importation under Foreign Trade (Development and Regulation) Act, 1992. 5....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is not taken into consideration. The value is taken as original value of the goods in the country from where the goods have been dispatched. 5.5 If the value of the gifts received is more than the prescribed limit the receiver has to pay Customs duty on the whole consignment, even if the goods were received free, unsolicited. In addition, at the discretion of the Assistant/ Deputy Commissioner, ....