Import of gifts and other goods for personal use through Courier.

Document Text

INSTRUCTION No. - 09/2017-Customs F. No. 528/41/2017-STO (TU) Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Custom) (Tariff Unit) ***** To All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) North Block, New Delhi Dated: 5 th July, 2017 Madam/Sir, Subject: Import of gifts and other goods for personal use through Courier -regarding Kind attention is drawn to Notification No. 50/2017-Customs dated 30.06.2017 wherein under SL No. 608, a concessional rate of 10% BCD has been provided on all goods classified under heading 9804 subject to the conditions prescribed in the notification. Attention is also invited to ITC (HS) Classification of Export & Import Items, of DGFT, wherein, under sub-heading 98049000, it is prescribed that all dutiable articles intended for personal use are restricted with condition that their import is subject to value limit of Rs. 2000/- (CIF) and other conditions as specified in clause 3(1) (i) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993. Reference has been received in the Board that seeking clarification as to whether the 2. above concessional duty @ 10% is applicable to goods imported through courier (heading 9804) where the value of the said goods is above Rs. 2000/-. It has been further mentioned that there is no uniformity of practice in the field formations on this issue as different airports are following different practices. 3. Board has examined the issue in detail. It is observed that: a) ITC(HS) and First Schedule of the Customs Tariff Act are generally harmonized.However, due to recent changes in the First Schedule of the Customs Tariff Act vide Finance Act, 2017, the scope of the heading 9804 in the Tariff has been changed. As a result, heading 9804 of ITC (HS) and Customs Tariff are not fully aligned. b) Note 4 of Chapter 98 of the ITC (HS) provides that heading 9804 is taken not to apply to goods imported through courier, however such Note does not exist in Customs Tariff Act for the Chapter 98.

HS Codes Referenced

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