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TMI BlogClarification relating to import of giftsX X X X Extracts X X X X X X X X Extracts X X X X ..... /Commissioner of Customs. Sub: Clarification relating to import of gifts-reg. Madam/ Sir, Please refer to the Notification 35/2015-2020 dated 12.12.2019 issued by the Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry. 2. Clarifications have been sought by the field formations as regards the application of the said notification of DGFT and how the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962 that reads "...no duty shall be collected if the amount of duty leviable is equal to or less than ₹ 100/-. 2. Import of goods as gifts with payment of full applicable duties is allowed. " 4.1 DGFT Notification effectively means that if goods imported through courier or post (be it e- commerce imports or otherwise) as gifts seek the exemption available for imports of bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption available under Sl. No. 607A as well as Sl. No. 608A of Notification 50/2017-Customs dated 30th June 2017. 5. Section 25 (6) of the Customs Act states that, "Notwithstanding anything contained in this Act, no duty shall be collected if the amount of duty leviable is equal to, or less than, one hundred rupees.". Thus, it goes without saying that if the duty on any goods is less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Laws/Rules/ Orders/Regulations in force. 6.2 Further, vide notification 16/2015-20 dated 12th July 2017, DGFT has removed the value cap of ₹ 2000 w.r.t to personal imports, as well as, fully aligned the chapter notes in ITC (HS) with those enacted under Chapter 98 of the Customs Tariff Act. 7. In view of the above, the instruction 9/2017 -Customs dated 5th July 2017 has become obsolete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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