Clarification on Basic duty structure on import through Post office and Courier.

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[email protected] Date: 08.10.2025 PUBLIC NOTICE NO. 52/2025-26 Subject: Clarification on Basic duty structure on import through Post office and Courier-reg. 1. For CTH- 9804; The duty structure is as follows: a. All goods imported under CTH 9804, intended for personal use and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and R....

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....nsignment imported in the name of individual (where transaction of money is involved), is 30.98% whereas customs duty rate on import consignments imports as gifts (where transaction of money is not involved) is @ 41.60%. The detailed bifurcation of Customs duty structure for different consignments is as below: - Assuming Assessable Value of Goods (Cost, Insurance & Freight) is Rs. X Sr....

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....KYC norms attention is drawn to Board's Circular 02/2018-Customs dated 12.01.2018 (https://taxinformation.cbic.gov.in/view-pdf/1000404/ENG/Circulars), which states the following: a. For any consignment containing letter or document shall be exempt from requirement of KYC verification. However, it shall be the responsibility of the Authorized Courier that all such packages are subjecte....