Customs Regulation

INDIA (IN)                          GIFTS CONSIGNED TO INDIA ARE DUTIABLE

India Foreign Trade department (Director general of foreign trade) has notified with immediate effect that all gifts to India will attract duty.  Notification No: 35/2015-2020, Dated: 12th December 2019 informs this change in regulation. The notification covers “Import of goods into India declared as gifts including those purchased from e-commerce portals through post or courier will now attract duties and taxes irrespective of the value of the goods.However lifesaving drugs/medicines and Rakhi (but not gifts related to Rakhi) up to a CIF value of INR 5000 are exempted.  The rate of duty on gifts consigned to Individuals will be 42.08% on the CIF value or value considered by Customs (whichever is Higher). Alcoholic Beverages will attract duty of 150% on CIF value or value considered by Customs (whichever is Higher). 

印度外貿部(對外貿易總干事)已立即通知所有給印度的禮物將被征稅。通知編號:35/2015-2020，日期:2019年12月12日該通知涵蓋了“通過郵寄或快遞從電子商務門戶網站購買的商品作為禮物進入印度的進口，無論商品價值如何，都將被征收關稅。”但是，在CIF價值INR 5000以下的救生藥物/藥品和Rakhi(但不包括Rakhi相關的禮品)可以免稅。寄給個人的禮品的稅率為CIF價值或海關認為的價值的42.08%(以較高者為準)。酒精飲品須繳付150%的CIF稅或經海關考慮的價值稅(以較高者為準)。