Customer Duty

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This query is : Resolved

deepti (Querist)

10 April 2011 Hello.
Please let me know if I import sample pcs of memory card by couier mode then is there any duty that I need to pay. How much pcs i can import under sample and what documents i need to show.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

11 April 2011 All goods imported into India from abroad is liable to duties of Customs under Section 12 of the Customs Act and also is liable to all the restrictions under the Foreign Trade (Development & Regulations) Act 1992. However, the Government has exempted gifts received from abroad by persons residing in India from the whole of duties of Customs and from restriction under FT (D&R) Act. At present, import of goods upto the value of Rs. 5,000/- is allowed as gift, duty free. This exemption is allowed only for bonafide gifts imported by air or post. For the purpose of calculation of this value of Rs. 5,000/- the air freight or postal charges paid are not added.

for more info:-

https://www.cbec.gov.in/js-menu/imp-gifts.htm

https://www.cbec.gov.in/customs/cs-manual/manual_18.htm

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