Import of gifts through post - CBEC's Customs Manual 2023 - Customs

5. Import of gifts through post: 5.1 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 . 5.2 The sender of the gift may not necessarily be residing in the country from where the goods have been dispatched and any person abroad can send the gifts to relatives, business associates, friends, companies and acquaintances. The gifts should be for bonafide personal use only. The purpose of this stipulation is that the person receives the gift genuinely free and the payment is not made for it through some other means. The quantity and frequency of the gifts should not give rise to the belief that it is used as a route to transfer money. The gifts can be received by individuals, societies, institutions, like schools and colleges and even corporate bodies. 5.3 For calculating the value limit prescribed the Government of India in case of imports of gifts, postal charges or the airfreight 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. 5.4 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, if the goods are restricted for import, the receiver has a liability for penalty for such import, even if the goods have been sent unsolicited. The restricted goods are also liable to confiscation and receiver has to pay redemption fine in lieu of confiscation in addition to duty and penalty. Certain prohibited goods like narcotic drugs, arms, ammunition, obscene films/printed material etc. are liable to absolute confiscation and the receiver is liable for penal action, even if the goods have been sent unsolicited. 5.5 Customs duty is chargeable on gifts assessed over the prescribed limit by the Customs. In case of post parcel, the customs department shall assess the duty payable and the postal department collects the assessed duty from the receiver of the gift and subsequently deposits it with the customs.