1. Post Parcel has been detained by Customs since the value of the contents exceeds permissible limit of Rs.2000/-. The dutiable articles, intended for personal use, imported by post or air, are restricted subject to value limit of Rs.2000/-(CIF), as per the conditions laid down under the CTH 9804 under the clause 3(1)(i) of Foreign Trade (Exemption from application of Rules in certain cases) order, 1993. In view of the above restriction the goods having value more than Rs.2000/-(CIF) become restricted for import and the same are liable for confiscation under Section 111 (d) of the Customs Act, 1962 and the
Importer is liable for penalty under Section 112(a)(i) of the Customs Act, 1962.
2. Bonafide gifts upto a value limit of Rs.10000/- imported by Post are allowed free of duty under Notfn No.171/93 – Cus. Dated 16.09.1993 (as amended). Items imported as gift are restricted for importation under Foreign Trade (Development & Regulation ) Act, 1992. The gift articles exceeding limit of Rs.10000/- are leviable to duty @ 41.492%.
3. Bonafide commercial samples and proto types upto a value of Rs.10000/- are also allowed free of duty under Notfn No.154/1994 dated 13/07/1994 (as amended), subject to the condition that the said goods have been supplied free of charge.
4. The goods intended to be imported other than articles for personal use and gift are chargeable to duty under respective chapter heading, subject to production of IEC No. and other relevant documents required for such import. Persons importing goods for personal use and the goods not connected with trade or manufacture or agriculture, are exempt from IEC code. In case the customs duty payable is not more than Rs.100/- the same is exempt vide Notfn No.21/2002-Cus, dated 01.03.2002 (as amended).
5. The post parcel containing Medicine / Chemicals shall be released only after obtaining a NOC (No Objection Certificate) from Drug Controller / Chemical Examiner, Addl. Drug Controller available in the office.
Source : http://foreignpostmumbai.blogspot.in/
No comments:
Post a Comment