Categories of imported goods

• Import through Courier mode can be done as ‘personal import’, Gift, or B2B.
• There are 06 categories of import classification – Documents, Sale of Goods, Commercial Sample, Gift, Returned Goods, and Others.
• The Authorised Courier or his agent, who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004, shall make entry of goods imported by him in an electronic declaration by presenting to the proper officer the following:
• Courier Bill of Entry-XI (CBE-XI) for documents in Form B
• Courier Bill of Entry-XII (CBE-XII) for free gifts and samples in Form C
• Courier Bill of Entry-XIII (CBE-XIII) for low value dutiable consignments in Form D
• Courier Bill of Entry-XIV (CBE-XIV) for other dutiable consignments in Form E

Classification and Duty Structure

• All ‘personal imports’ are classified under heading (CTH) - 9804 of the Customs Tariff Act, 1975. ‘Personal Imports’ involving monetary transactions are subjected to a duty of 30.98% (10% Basic Customs Duty, 10% Social and Welfare Surcharge & 18% IGST), provided they do not fall under the exempted category [Refer: Customs Notification No. 50/2017-Customs dated 30.06.2017]. Imports with a duty value less than Rs. 100/- are exempted from import duty.
• ‘Goods’ wherein no monetary transaction is involved are treated as ‘Gifts’ and are subjected to a duty of 41.60% (20% Basic Customs Duty, 10% Social and Welfare Surcharge & 18% IGST).
• In the case of B2B / Commercial Imports, the duty is levied as per the applicable tariff.
• Please refer to Public Notice No. 52/2025 dated 07.10.2025 for details of the duty structure.

What can be imported through Courier

• All goods which are not “Restricted” or “Prohibited” under the Foreign Trade (Development and Regulation) Act, 1992 or any other law for the time being in forc. [Refer- Circular No. 14/2018-Customs dated 04.06.2018]
• As per Para 4.1 of CBIC Circular 04/2020-Customs dated 21.01.2020, read with DGFT Notification No. 35/2015-2020 dated 12.12.2019, the goods imported as gifts can be allowed import free (i.e. without prohibition) on payment of full applicable duties.

Useful Note:

• “Personal Imports” include goods imported by a person for his/her personal use not connected with trade, manufacturing, or agriculture — as defined in Para 2.07(a)(iii) of the Handbook of Procedures of the Foreign Trade Policy (2015-20), read with Para 9.2 of Circular No. 14/2018-Customs dated 04.06.2018.
• The following imported goods require testing of samples or reference to the relevant statutory authorities or experts before clearance:
  • (i) Animals and parts thereof, plants and parts thereof
  • (ii) Perishables
  • (iii) Publications containing maps depicting incorrect boundaries of India
  • (iv) Precious and semi-precious stones, gold or silver in any form