Changes introduced vide reduction in GST rates w.e.f. 22.09.2025 for Import through Post

OFFICE OF THE DEPUTY COMMISSIONER OF CUSTOMS, AIRPORT SPECIAL CARGO, AIRPORT PARCEL SORTING OFFICE, SPEED POST CENTRE, VILE PARLE(EAST), MUMBAI-400 099 E-mail: customs-apsomum3@gov.in F.No. CUS/POST/MISC/310/2025-APSO-Cus-APSC-Zone-III        Date:     .09.2025   Public Notice No. 47/ 2025-26 Sub:- Changes introduced vide reduction in GST rates w.e.f. 22.09.2025 for Import through Post – Reg. Attention of all Importers, Exporters, Customs Brokers, Custodians, General Trade, all stakeholders and all the taxpayers utilizing the services of Indian Post. Attention is invited towards recommendations of the 56th meeting of the GST Council held at New Delhi dated 03.09.2025, it has been decided by the Government of India to reduce the rate of GST from 28% to 18% w.e.f. 22.09.2025, for all articles imported for personal use under CTH 9804 and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation Act) 1992 (22 of 1992). 2.         Accordingly, w.e.f. 22.09.2025, there will be new effective rates of duty for the articles imported through Post, as below:- Consignment Type Basic Customs Duty (BCD) (%) Social Welfare Surcharge (SWS) (%) IGST (%) Total Duty (%) B2B As per Tariff Personal Import (Where Monetary Transaction involved) 10 10 18 30.98 Gift 20 10 18 43.96  3.         IGST is levied on (CIF value + BCD + SWS) & SWS is levied on BCD. CIF value includes Cost + Insurance + Freight. For Example: Let’s assume CIF value be INR 100. I. Duty Calculation on Personal Import :- CIF Value (INR) BCD @10% SWS @10% of BCD IGST @18% of (CIF + BCD + SWS) Total Duty (BCD + SWS + IGST) 100 10 1 (100+10+1) x 18% = 19.98 30.98 CUS/POST/MISC/310/2025-APSO-Cus-APSC-Zone-III-Mumbai I/3419908/2025

II. Duty Calculation on Gift Items :- CIF Value (INR) BCD @20% SWS @10% of BCD IGST @18% of (CIF + BCD

• SWS) Total Duty (BCD + SWS + IGST) 100 20 2 (100+20+2) x 18% = 21.96 43.96   4.     KYC Norms applicable: I. Import: Any one of the following documents is required for KYC in Import:- Aadhar Card/ PAN Card/ Passport/ Driving License / Voter ID Card/ Latest Gas Bill/ Post Office Identity Card. II. Standard Checklist of documents required for Import clearance at APSO are Invoice, Packing list, Proof of Payment, or if subject to certain restrictions then No Objection Certificate from other agencies (PGAs) like Assistant Drug Controller, Wild Life Regional Officer, Plant and Animal Quarantine, Ministry of Environment, etc. III. Export: Documents to be submitted by the First Time Exporter for KYC Registration.  Request Letter  Importer Exporter Code (IEC) Certificate  GST Registration  Letter of Undertaking (LUT)  Drug Licence (For Medicines and Drugs)/ UDYAM/ FSSAI Certificate  Pan Card  ADHAR Card  Bank Letter -AD Code (with branch mail ID from where your account confirmation can be done)  Electricity Bill  Rent Agreement  GST Return  Income Tax Return (ITR)  Bank Statement  Your mobile No. or E-mail ID for any query. Note-1 Please follow the sequence of the documents and also mail all the documents on customs-apsomum3@gov.in. (All the documents should be self- attested) IV. Standard Checklist of documents required for Export clearance at APSO are as follows: Sr. No. Export Commodity Documents Required

Pharmaceuticals Invoice, Packing list, Purchase Invoice, Assistant Drug Controller NOC, GMP, License etc. CUS/POST/MISC/310/2025-APSO-Cus-APSC-Zone-III-Mumbai I/3419908/2025

Food Stuff Invoice, Packing list, FSSAI, Any other Supporting Documents 3. Cosmetics Invoice, Packing list, Purchase Invoice, Assistant Drug Controller NOC, Any other Supporting Documents 4. Ayurvedic Medicine Invoice, Packing list, Purchase Invoice, Assistant Drug Controller NOC, 5. Stationery Product Invoice, Packing list, Other Supporting Documents 6. Automotive Parts Invoice, Packing list, Purchase Invoice, Any other Supporting Documents 7. Tea/Coffee/Spice Product Tea/Coffee/Spice Board Certificate, Invoice, Packing list, Any other Supporting Documents 8. Chemical/dyes Invoice, Packing list, Purchase Invoice, MSDS, COA etc. Any other Supporting Documents 9. Plastic items Invoice, Packing list, Any other Supporting Documents 10. Music instruments Invoice, Packing list, Purchase invoice, Any other Supporting Documents 11. Wood Handicrafts Invoice, Packing list, Wood Declaration 12. Others Invoice, Packing list, Any other Supporting Documents 5. Charges to be paid: In case of Postal Import, there are no additional charges payable to Customs apart from the Import Duty. However, Postal delivery charges are applied at the time of delivery—INR 100 for parcels and INR 30 for packets. These charges are collected along with the Import Duty. In case of Postal Export, no additional charges are payable to Customs apart from the Export Duty, if applicable. However, the Post collects charges as per the applicable tariff for the destination country of export. 6. For any other grievances or support, you may contact us or send an email using the details provided below: Customs: Office of the Deputy/ Assistant Commissioner of Customs, APSO: 022-26156049 Import Examination, APSO: 022-26156220 Export Examination, APSO: 022-26156063 E-Mail: customs-apsomum3@gov.in Post: Office of the Sr. Superintendent of Post, Airmail Sorting Office: EMS 022-26156503 / 022-26156872 E-Mail: supdtfgn@gmail.com 7. Any discrepancies/ difficulty faced on the new introduced GST rate, the specific issues may be brought to the notice of the Deputy/ Assistant CUS/POST/MISC/310/2025-APSO-Cus-APSC-Zone-III-Mumbai I/3419908/2025

Commissioner of Customs, APSO, APSC Commissionerate, Mumbai Zone-III through e-mail at customs-apsomum3@gov.in.     This issues with approval of the Competent Authority.                                                 (Jayesh P. Jadhav)                                     Assistant Commissioner of Customs                                   APSO, APSC, Mumbai Customs Zone-III   Copy to:

1. The Dy/Asst. Commissioner of Customs, EDI, Zone-III. (for uploading on website).
2. Notice Board.
3. Office Copy. CUS/POST/MISC/310/2025-APSO-Cus-APSC-Zone-III-Mumbai I/3419908/2025