Import of Laptop by Individual

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 22 March 2010

KIND ATTN :- HEMANT PATKI JI,

As per Handbook of Procedures (Vol. I)

(2009 – 2014)

AS PER PARA 2.12, NO EXPORT OR IMPORT SHALL BE MADE BY ANY PERSON WITHOUT ANCODE (IEC) NUMBER IEC NUMBER UNLESS SPECIFICALLY EXEMPTED. AN IEC NUMBERSHALL BE GRANTED ON APPLICATION BY COMPETENT AUTHORITY IN

ACCORDANCE WITH PROCEDURE SPECIFIED IN HBP V1

Baggage rules:-

DUTY ON LAPTOPS:-

ACCORDING TO THE NEW RULES, A PERSON OF 18 YEARS OF AGE CAN GET A LAPTOP TO INDIA DUTY FREE AS A PART OF BAGGAGE.

IMPORT RULE FOR INDIVIDUAL:-

ITEMS SENT AS A GIFT (AND DECLARED AS SUCH IN THE CUSTOMS DECLARATION FORM) THROUGH COURIER / POST GET A DEDUCTION OF RS.10000 FROM THEIR CIF VALUE (COST+INSURANCE + FREIGHT [COURIER CHARGES]) BEFORE CALCULATING CUSTOMS DUTY. AS FOR THE RATE OF DUTY, PRESENTLY IT IS APPROX. PRESENTLY THE AGGREGATE CUSTOMS DUTY WOULD BE APPROX. 24.44% ON THE CIF (COST+INSURANCE+FREIGHT) VALUE [LESS RS.10000 IF IT IS DECLARED AS A GIFT].

WHO CAN SEND THE GIFTS?

ANY PERSON ABROAD CAN SEND GIFTS. THERE IS NO SPECIFIC RESTRICTION THAT ONLY RELATIVES CAN SEND THE GOODS. BUSINESS ASSOCIATED FRIENDS, RELATIVES, COMPANIES OR ACQUAINTANCES CAN ALSO SEND THE GIFTS TO RESIDENTS IN INDIA.

THE COURIER COMPANIES, LIKE UPS, DHL, AND FEDEX WILL THE RATE.

FEDEX: - CUSTOMER CARE NO:-

1800 209 6161 / 1800 22 6161(MTNL & BSNL).

DHLPHONE NO:-

UPS

1800 44 4272

011 – 23752727

IN MY OPINION YOU MUST HIRE A CUSTOM HOUSE AGENT IN INDIA, & THE DUTY WILL BE 24.44% THROUGH BAGGAGE RULES.

IN THIS CONDITION YOU HAVE NOT REQUIRE ANY IEC CODE, BUT YOU HAVE A VALID PASSPORT HOLDER.

FOR MORE CLARIFICATION WRITE US “CA FRIEND CLUB” EXPERTS GUIDE YOU.

ramesh.arti @ yahoo.co.in

Hemant Patki (Proprietor) (28 Points)
Replied 22 March 2010

Hello Ramesh Ji,

Thank you for your reply. I was just searching for some more material on this issue. I found the following:-

https://www.dgft.org/IEC_Code.html

IEC No: Exempted Categories

The following categories of importers or exporters are exempted from obtaining Importer - Exporter Code (IEC) number:

Importers covered by clause 3 (1) [except sub-clauses (e) and (l)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.
Ministries/Departments of the Central or State Government.
Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture.
Persons importing/exporting goods from/to Nepal provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rs.25,000.

However, the exemption from obtaining Importer-Exporter Code (IEC) number shall not be applicable for the export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix- 3, Schedule 2 of the ITC(HS) except in the case of exports by category(ii) above

Further I Found on the above website:-

The following permanent IEC numbers shall be used by the categories of importers/ exporters mentioned against them for import/ export purposes..

*S.No*	*Code Number*	*Categories of Importers / Exporters*
1	0100000011	All Ministries / Departments of Central Government and agencies wholly or partially owned by them.
2	0100000029	All Ministries / Departments of any State Government and agencies wholly or partially owned by them.
3	0100000037	Diplomatic personnel, Counselor officers in India and officials of UNO and its specialised agencies.
4	0100000045	Indians returning from / going abroad and claiming benefit under Baggage Rules.
5	0100000053	Persons / Institutions / Hospitals importing or exporting goods for personnel use, not connected with trade or manufacture or agriculture.
6	0100000061	Persons importing / exporting goods from /to Nepal

FOrm A2 is required to be filled for transmitting foreign exchange to supplers outside India for variety of services [ which you can find on back of the form available with bank ]

Form A1 is required for import of goods. I think the IE code 0100000053 for non commercial transactions.

Proof of import such as postal wrapper or Bill of entry when you receive goods is required to be submitted to the bank within 3 months.

This much Informatiion I could gather on the above subject. If someone has some more contribution, he may please add.

Thanks & Regards

CA Hemant Patki.

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 23 March 2010

kind attn :- shri parki ji,

below mnetion categories are also mentioned as per hand bookk -of poocedure vol-1(2009-2014)

7. 0100000070 Persons importing / exporting goods from / to Myanmar through Indo-Myanmar border areas

8. 0100000088 Ford Foundation

9. 0100000096 Importers importing goods for displayor use in fairs / exhibitions or similar events under provisions of ATA carnet.

This IEC number can also be used by

importers importing for exhibitions/fairs

as per Para 2.29 of HBPv1.

10. 0100000100 Director, National Blood Group Reference Laboratory, Bombay or their authorized offices.

11. 0100000126 Individuals / Charitable Institution / Registered NGOs importing goods,which have been exempted fromCustoms duty under Notification issued by Ministry of Finance for bonafide use by victims affected by natural calamity.

12. 0100000134 Persons importing / exporting permissible goods as notified from time to time, from / to China through Gunji, Namgaya Shipkila and Nathula ports,subject to value ceilings of single consignment as given in Para 2.8(iv) above.

13 0100000169 Non-commercial imports and exportsby entities who have been authorized byReserve Bank of India.

as per foreign trade policy 2009-2014, IT IS CONFIRMED NOW, THAT U CAN IMPORT THE LAPTOP WITHOUT IEC AND I HAVE ALREADY GIVEN THE FEDEX , UPS AND DHL , CUSTOMER CARE NO. , BESIDE IT, HAVE U NEED OUR SERVICE I CAN ALSO MANAGE DOCUMENTS TO IMPORT FOR YOU. (IF U NEED)

THX,

rohan (xyz) (21 Points)
Replied 25 June 2010

i am getting gift as a laptop worth $800 from website of usa

first things how much duty i have to pay ?

second what procedure needed that i have to do?

third how i will i get to know my laptop had been reached mumbai?

fourth how much tariff will be applied from custom duty in next month?

in india it cost for 71000/-only

please send me detail what i have to do?

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 25 June 2010

Dear Rohan,

NOTED THAT:-

Import policy is free (FTP 2009-2014)

Bcd:- 10%

Cvd:- 10%

Special cvd:- 4% cess on cvd :- 3%

According to the new rules, a person of 18 years of age and has stayed more then 3 days overseas can get a laptop to India duty free as a part of baggage. However, it should also be noted that an individual can only Export Certificate.

Laptops or any other goods of high value taken out from India by a passenger while going abroad can be imported again into India free of duty provided the passenger had received an export certificate from the Customs in respect of that particular item while going abroad.

Import of Second hand computers etc:-
The Government of India exempts second hand computers and computer peripherals including printer, plotter, scanner, monitor, keyboard and storage unit from the whole of duty and additional duty of customs liable thereon under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), when received as donation by –

A School run by the Central Government or, Government of a State or, a Union territory or, a local body;
An Educational Institution run on non-commercial basis by any organization;
1. A Registered Charitable Hospital.

A Public Library.
A Public Funded Research and Development Establishment.
A Community Information Centre run by, the Central Government or, Government of a State or, a Union territory or, local body.
An Adult Education Centre run by the Central Government or, Government of a State or, a Union territory or, a local body.

The import duty for bringing laptops into India is zero. However you are limited to 1 laptop per passenger. For the second one, you need to pay customs duty.

REGARDS,

Sandeep kc ( Student) (24 Points)
Replied 16 January 2011

I had similar problem, I thought I can ask in this topic.

I am citizen of Nepal currently studying at New Delhi. My uncle from US is sending meNew Laptop as gift worth INR 36000, he will send via Fedex or Normal courier.

Is any Custom Duty applicable for me?

If yes where should I appear to pay duty?

Will I get notified to pay my duty?

What would be the rate applicable for me?

I heard that for goods as gifts get a "deduction of Rs.10000 from their CIF value (cost+insurance + freight [courier charges]) before calculating customs duty, and rate willbe approx. 24.44% on the CIF (cost+insurance+freight) value [less Rs.10000 if it is declared as a gift]". Here is source for this information. Is this reliable source?

Any help will be appreciable.

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 17 January 2011

Yes, you will have to pay duty on all these items, but at a depreciated value.

Bonafide commercial samples can be imported through courier provided the said samples are being received free of cost (see Import of Samples). Similarly, gifts from persons abroad upto the value of Rs. 5,000/- and all the life saving drugs and equipments which are not chargeable to any duty at present (see Notification 20/99-Cus) can also be sent to India through the courier mode.

Commercial goods which are dutiable can also be imported through the courier without any restriction of quantity subject to payment of duty by the courier company at the time of clearance of the said goods from the Customs.

1 Like

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 17 January 2011

please updated:-

Yes, you will have to pay duty on all these items, but at a depreciated value

(this is for bagagge rules )

Sandeep kc ( Student) (24 Points)
Replied 17 January 2011

Thank you Ramesh Ji, Now I am more clear about it!!!

RAMESH KUMAR VERMA ( CS PURSUING ) (43848 Points)
Replied 27 January 2011

thx for put ur query in ca club india

Mahboob Ali Khan (IT Engineer) (21 Points)
Replied 09 August 2011

Sir,

I stay in Dubai and i recently purchased laptop on ebay and direct shipped to India my hometown Hyderabad,ebay provided me ups tracking id by which i came to know its in Indian customs but which location(city) never no from last 20 or odd days. i want to know do custom will clear it or not or i have to pay some Import duty i dont know ? how can i track my product from custom. will custom send me letter or what i dont know? Please help out of this how get my product home just let me know sir possible guidelines.

I shall be very grateful to you

Thankyou,

Mak