Trade Updates
CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report · CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report ·
Customs - Notifications (Tariff)02.08.1976

Exemption to gifts or free samples when exported by air.

Document Text

Notification No. 326-Customs Dated 2-8-1976 Exemption of export to gifts or free samples - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts gifts or free samples - (i) of all goods (other than block mica, skins of reptiles and wild animals); and (ii) of block mica and of skins of reptiles and wild animals the value of which does not exceed fifty rupees, when exported by air out of India, from the whole of the duty of customs leviable thereon under the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975). [Notification No. 326-Cus. dated 2-8-1976.]

Source: Government of India — Customs - Notifications (Tariff), dated 02.08.1976. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

196219751976

Acts & Provisions Referenced

  • Customs Tariff Act, 1975 (51 of 1975).

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.

Open duty calculator