2.25

Import of Gifts

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/ oxygen concentrators and Rakhi (but not gifts related to Rakhi).

The exemption for oxygen concentrators is allowed only for a period till 31 July 2021 for personal use.

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

(Above para revised vide NOTIFICATION NO. 04/2021, DT. 30/04/2021)

[OLD -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 Rakhi).

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 ]

(Above para 2.25 has been amended vide NOTIFICATION NO. 35/2019, DT. 12/12/2019)

[OLD- Import of gifts shall be ‘free’ where such goods are otherwise freely importable under ITC (HS). In other cases, such imports shall be permitted against an Authorisation issued by DGFT. ]