My Cousin has foreign based client (Hongkong) who wants to sale e cigarettes in India through a middlemen. What kind of procedure the Company & middlemen required to follow. Does it requires license to sale e cigarettes ?
Every passenger entering Indian has to pass through a Customs check. He / She must fill up the Disembarkation Card clearly mentioning the quantity and value of goods that he has brought. On his / her arrival the passenger is first cleared by Immigration Officer, who retains the Immigration portion of the Disembarkation Card. Thereafter the passenger takes the delivery of his/her baggage from the conveyer belts & passes through Customs. The passenger has the option of seeking clearance through the Green Channel or through the Red Channel subject to the nature of goods being carried.
GREEN AND RED CHANNELS
For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted :- (i) Green Channel for passengers not having any dutiable goods. (ii) Red Channel for passengers having dutiable goods.
All the passengers shall ensure to file correct declaration of their baggage.
Green channel passengers must deposit the Customs portion of the disembarkation card to the Customs official at the gate before leaving the terminal.
Noted: Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
Following quantities of Alcoholic drinks and Tobacco products may be included for import within the duty free allowances admissible to various categories of incoming passengers : - Alcoholic liquors or Wines upto 2 litres - 200 Cigarettes or 50 Cigars or 250 gms. of Tobacco. The rate of duty applicable on these products over and above the above mentioned free allowance is as under : (i) Cigarettes BCD @100%+ educational cess @ 3%