Customs Duty on Mobile Phones

MR. RAHUL,

PLEASE NOTED :-

All goods imported into India from abroad is liable to duties of Customs under Section 12 of the Customs Act and also is liable to all the restrictions under the Foreign Trade (Development & Regulations) Act 1992. However, the Government has exempted gifts received from abroad by persons residing in India from the whole of duties of Customs and from restriction under FT (D&R) Act. At present, import of goods upto the value of Rs. 5,000/- is allowed as gift, duty free. This exemption is allowed only for bonafide gifts imported by air or post. For the purpose of calculation of this value of Rs. 5,000/- the air freight or postal charges paid are not added. The clarifications that may be needed are as under:

VALUE RELATES TO WHICH COUNTRY:

Whether the value of Rs. 5,000/- means the value of the goods in India or at the country of the sender?

The value of Rs. 5,000/- is the value of the goods in the country from where the goods have been despatched. The sender may not necessarily be residing in the country from where the goods have been despatched.

CAN BE IMPORTED BY SEA :

Whether this concession is allowed for import through Land Border or by Ship?

No, the import has to be only through Air or through Post Parcel.

Who can send the gifts?

Any person abroad can send gifts. There is no specific restriction that only relatives can send the goods. Business associated, friends, relatives, companies or acquaintances can also send the gifts to residents in India.

PLEASE HIRE A CUSTOM HOUSE AGENT IN THIS CASE.

REGARDS,

RAMESH VERMA

PLEASE ALSO READ:-

Agreements between nations
	India-MERCOSUR Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement) Rules, 2009
	The India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009
	Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference  Scheme for Least Developed Countries] Rules, 2008
	The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003
	Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976
	Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000
	Rules of Determination of Origin of goods under the Agreement on South Asian Free Trade Area (SAFTA)
	Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules,1995
	Interim Rules of Origin  for preferential tariff concessions for Trade between India and Thailand
	Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976
	Customs Tariff (Determination of Origin of Other Preferential Areas) Rules,1977
	Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007
	Rules for determining the origin of products eligible for the preferential tariff concessions pursuant to Comprehensive Economic Cooperation Agreement between Republic of India and Republic of Singapore
Baggage Rules, 1998
	Baggage Rules ,1998
Customs Drawback Rules
	Customs and Central Excise  Duties and Service Tax Drawback Rules,1995
	Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
Customs Valuation Rules
	Customs Valuation (Determination of Price of imported Goods) Rules, 2007
	Customs Valuation (Determination of Value of Export Goods) Rules, 2007
Others
	Customs (Advance Rulings) Rules, 2002
	Customs (Appeals) Rules, 1982
	Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995
	Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957
	Customs (Compounding of Offences) Rules, 2005
	Customs( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
	Customs (Publication of Names) Rules,1975
	Customs (Settlement of Cases) Rules, 2007
	Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
	Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002
	Foreign Trade (Regulation) Rules, 1993
	-   Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993
	Accessories (Condition) Rules, 1963
	Notice of Short-Export Rules,1963
	Specified Goods (Prevention of Illegal Export) Rules, 1969
	Notified Goods (Prevention of Illegal Import) Rules, 1969
	Denaturing of Spirit Rules, 1972
	Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
	Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
	Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007

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Thanks for the info. Ramesh.

But my question went unanswered - what is the actual rate applicable on a mobile phone?

please provide the ITC HS CODE FOR IMMEDIATE ACTION.

REGARDS,

The HS code is 8517 12 90.

The Schedules to Customs Tariffs indicate that no Basic Customs Duty is chargeable on such item. However what about other other duties like CVD, SAD, NCCD, etc.

DEAR ,

please noted :-

Basic Information Updated: 06/11/2010

if you not satisfied ask, "CA CLUB INDIA " 'S EXPERTS SATISFY YOU,

REGARDS,

RAMESH VERMA

am planning to get a cell phone from canada,

what will be the customs duty on that phone(35000 INR)

CELL PHONE ATTRACT 2% DUTY ON MRP, THAT IS 1% CVD AND 1% NCCD,  MRP WILL BE ASSERTAINED BASED ON THE NORMAL SALE PRICE OF SUCH MODELS IN INDIA