Whether the receiver is required to pay custom duty

This query is : Resolved 

03 October 2020 A gift is sent from Australia to India through courier, whether the recipient of such gift is required to pay custom duty on the same? Will such gift be considered as import of goods? What necessary steps are required to be taken by the recipient of gift?

04 October 2020 Yes, customs duty payable considering it as import of goods. Up to the value of Rs. 5,000/- is allowed as gift, duty free.


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