Clarification on Basic duty structure on import through Post office and Courier

GEN 13 8561202 5-CCLL-Admn-Cus-APSC-Com mrte-Mumbai Sr. OFFICE OF THE COMMISSIONER OF CUSTOMS, AIRPORT SPECIAL CARGO COMMISSIONERA TE, COURIER CELL, INTERNATIONAL COURIER TERMINAL, SAHAR ROAD, ANDHERJ EAST, MUMBAI-400099 E-Mail: couriercell-apscmum3@gov.in Date: 08. l 0.2025 c-2--/2-02-r-- 2-6 PUBLIC NOTICE NO .. B ..... .

Subject: Clarification on Basic duty structure on import through Post

office and Courier-reg. I. For CTH- 9804; The duty structure is as follows: a. All goods imported under CTH 9804, intended for personal use and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation Act), 1992 but excluding articles falling under heading 9803 attract duty of BCD 10%, SWS 10%, IGST 18% as per SI No. 608 of Customs Notification 50/2017. The detailed breakup of duty structure on personal imports where commercial transaction is involved and where benefit of duty concession under SI No. 608 of Customs Notification 50/2017 as amended is applicable as given below: Assuming Assessable Value of Goods (Cost, Insurance & Freight) is Rs.X Duty Rate of Duty Duty Amount (% ot No. X) 1 2 3 Basic Customs Duty (BCD) 10% ofX 10.00% of X Social Welfare Surcharge 10% of BCD 1.00% ofX 'SWS) , IGST 18% ol 19.98% ofX (X +BCD+SWS) Total Duty (1+2+3) 30.98% ofX b. The Customs duty on consignment imported in the name of individual (where transaction of money is involved), is 30.98% whereas customs duty rate on import consignments imports as gifts (where transaction of money is not involved) is @ 41.60%. The detailed bifurcation of Customs duty structure for I/ 3402371/2025