- Goods imported for personal use other than gifts
Value of goods Basic Customs duty Social Welfare Surcharge IGST Total Duty payable Any value 10% 10% of BCD(1%) 28% (on value +BCD + SWS=31.8% 42.08%(Free upto a duty of Rs.1000)[Notfn. No.50/2017-Cus Sl.No.608]
- Gifts (imported by individuals)
Value of goods Basic Customs duty Social Welfare Surcharge IGST Total Duty payable Any value 35% 10% of BCD(3.5%) 28% (on value +BCD + SWS=38.78% 77.28%(Free upto a Duty of Rs.100) [Section 25(6) of Customs Act, 1962)
- Life saving drugs / medicines imported for personal use are eligible for exemption under Sl.No.607/ 607 A subject to compliance of condition No. 16/104Any other Goods imported by other than individuals are liable for duty at tariff and IGST rates corresponding to the HSN classification.
Goods not allowed for import : 1. E-cigarette 2. Obscene articles 3. Drones /quad copters imported without a license. 4. All other articles restricted / prohibited as per Foreign Trade Policy.