just4kix
Well-Known Member
This has been already mentioned before - either in this thread or some other. Nevertheless I thought that I should post just for posterity. Amazon, UK sends items via post. Here is what the customs say ...
Now ideally, packages marked as gift should be cleared duty free as per clause (3) above. But they are not because Amazon, UK puts the complete declaration on the package.
The duty calculator can be found here: Customs Duty in India on , Other | Duty Calculator of 98049000,. The duty by this method works to a 41.49%.
But HS Code 98040000 is meant for general purpose items not classified under any other HS code. Pre-recorded/stamped DVDs and BDs should fall under HS Code 8523. Source: Customs Duty in India on , Digital video disc | Duty Calculator of 85234080,. As per the correct calculation, the duty by this method works to 26.85% which is what Amazon.com is charging.
Source: Mumbai CustomsASSESSMENT & CLEARANCE
The present practice of assessment and clearance of goods at Postal Appraising Section Mumbai is carried out in the following manner:
- Goods which are meant for personal use are classified under CTH 98.04 and released on payment of duty as applicable.
- Bonafide commercial samples and prototypes imported by post are exempted from Customs Duty, subject to a value limit of Rs. 10,000/- provided the samples are supplied free of cost. Importers having IEC code number can import commercial samples through post without payment of duty up to a value of Rs.1,00,000/- or 15 units in number within a period of 12 months.
Samples are cleared as per exemption notification No 154/94- Cus. dated 13/07/94 .- The goods for personal use sent as personal gift to the recipient, valued less than Rs 10,000/- (FOB) are cleared without payment of duty as per the Notification. 171/93-Cus dated 16.03.93.
All other goods, which are not classified under the category (1), (2) and (3) are assessed strictly as per Custom Tariff Act, 1975 existing Foreign Trade Policy and relevant Notification/ Circulars issued by the Board from time to time and it is ensured that the imports is in conformity with all other Allied Acts and Rules.
Now ideally, packages marked as gift should be cleared duty free as per clause (3) above. But they are not because Amazon, UK puts the complete declaration on the package.
The duty calculator can be found here: Customs Duty in India on , Other | Duty Calculator of 98049000,. The duty by this method works to a 41.49%.
But HS Code 98040000 is meant for general purpose items not classified under any other HS code. Pre-recorded/stamped DVDs and BDs should fall under HS Code 8523. Source: Customs Duty in India on , Digital video disc | Duty Calculator of 85234080,. As per the correct calculation, the duty by this method works to 26.85% which is what Amazon.com is charging.