Government of India has introduced Courier Imports (Clearance) Regulations, 1995 vide Notification No. 35/95(NT) dated 26th May, 1995. Prior to the issue of this notification, the goods brought by couriers were treated as baggage for the purpose of customs levy in accordance with the Baggage Rules in force. With the introduction of C.I.R. 1995, the import through courier mode is now classified on merits in the respective Customs Heading and charged to duty accordingly and is subjected to all the regulations and prohibitions of Import Policy in force.
A. The salient features of Courier Import (Clearance) Regulations, 1995 are given below:
1) The facility of import through courier is for the time being available only at the Customs Airports at Mumbai, Delhi, Madras & Calcutta.
2) The maximum weight allowed is restricted to 32.00 Kgs. per package.
B. Goods prohibited for import through courier mode:
i) Inorganic, Organic chemical & chemical compound which fall under Chapter 28, 29 & 38 of Harmonized Customs Tariff.
ii) Animals and parts thereof, plants & parts thereof, perishables and publications containing maps depicting incorrect boundaries of India.
iii) Precious, semi-precious stones, gold or silver in any form.
C. Goods permitted for import through courier mode:
i) Documents including messages, informations or data recorded paper cards or photographs having no commercial value are freely imported without any customs duty.
ii) Samples: Import of bonafide commercial samples or prototype of goods supplied free of charge is allowed duty free clearance provided the value does not exceed Rs.2,000/-.
iii) Gifts: Import of bonafide gift articles for personal use of value not exceeding Rs.3,000/- are allowed clearance free of duty.
iv) Other Goods:
(a)The goods which are not subjected to any prohibition or restriction on their import into India under Import Policy in force are charged to appropriate effective rate of duty under Customs Tariff.
(b)The goods which are subjected to any prohibition or restriction under Import Policy in force are not permitted for clearance through courier mode. In such cases, the importer will have to file a regular Bill of Entry for assessment with the customs at Air Cargo and clearance of goods will be allowed after necessary penal action.
Source: Customs Department, Govt. of India
Questions, comments, suggetions, or inquiries about this site, please email us at: feedback@nriol.com