Gift Duty for Betadine Cold Defense Nasal Spray
2 years ago
my brother send Betadine Cold Defense Nasal Spray 6 bottles of 20ml each .cost 96 Canadian Dollars as a gift .This medicine for has a effect to stop viral replication it has no prescription is required . Courier company charges Rs. 5189 as duty . is it correct in the light of following orders . 5. Import of gifts through post:
5.1 Bonafide gifts up to a value limit of Rs.10,000/-, imported by post, are exempt from
Basic and Additional Customs duties vide 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 have to be for
bonafide personal use. 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 of Rs.10,000/- in case of imports of gifts, postal charges
or the airfreight is not taken into consideration. The value of Rs.10,000/- is taken as
the value of the goods in the country from where these were dispatched.
plz hepe me to find out correct legal position in the matter .
thanking you
Saju Mathews
[email protected]
This issue can be resolved if he approach appropriate government department.
Ayantika Mondal @ Prime Legal
Responded 2 years ago
As per the latest notification by DGFT, “import of goods. including those purchased from e –commerce portals, through post or courier, where customs clearance is sought as gifts, is prohibited except for life saving drugs/ medicines and Rakhi (but not gifts related to Rakhii.
Explanation:
1. Rakhi (but not gifts related to Rakhi) will be covered under Section 25(6) of Customs Act, 1962 that reads “…no duty shall be collected if the amount of duty leviable is equal to or less than Rs. 100/,
2. Import of goods as gifts with payment of full applicable duties is allowed “.
So you will have to pay applicable import duty, if it is not life saving drugs.
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As per the recent notification, the Government has exempted gifts items received from foreign country to persons residing in India from the whole of custom duty under Foreign Trade Act. In the present scenario, import of goods up to the value of Rs. 5,000/- is allowed as gift, duty free. This exemption is allowed only for bonafide gifts imported by air or post. For the purpose of calculation of this value of Rs. 5,000/- the air freight or postal charges paid are not added. It is important to note that the value of Rs. 5,000/- is the value of the goods in the country from where the goods have been dispatched. The sender may not necessarily be residing in the country from where the goods have been dispatched.
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