New Instructions on Duties for Gifts & Courier/Post Personal Imports.

The Central Board of Indirect Taxes & Customs (CBIC) has received a large number of grievances from citizens and the trade community concerning imports and exports through Courier and Postal modes. Many of these complaints specifically relate to the duty structure on gifts and personal imports, as well as the Know Your Customer (KYC) requirements for such transactions. 

The Challenge

While the rules governing duty structures, KYC compliance, and related procedures are already laid out in notifications, circulars, and instructions, the persistence of grievances reflects a lack of awareness and clarity among importers, exporters, and the general public. Issues such as:

• How duties are calculated on imported gifts

• Required KYC documents for courier/ postal shipments

• Applicable charges and procedures

continue to cause confusion for stakeholders.

The Way Forward: FAQs for Clarity

To enhance transparency, Customs Zones have been directed to prepare and publish FAQ-format documents on their Zonal Commissionerate websites. These FAQs will cover:

• Duty Structure: Explanation of duties on gifts and personal imports, including a demo duty calculation.

• KYC Norms: Documentation requirements for imports and exports via courier and postal modes.

• Applicable Fees and Charges: A clear breakdown of additional costs.

• Grievance Redressal Mechanism: Steps citizens can take if they face issues.

• Other Relevant Information: Simplified guidance on procedures to assist both trade and the general public.

Accountability and Publicity

Alongside the FAQs, Customs Zones are instructed to:

• Maintain proper records and accounting of grievances.

• Regularly monitor grievance trends to identify recurring issues.

• Give wide publicity to the FAQs among the public and trade bodies to ensure better awareness.

A Step Towards Transparency

This initiative reflects the Board’s commitment to clarity, accountability, and citizen-friendly trade facilitation. By simplifying communication and addressing frequently raised concerns, Customs aims to bridge the gap between regulations and public understanding.

Notification Reference: Customs
Instruction No. 28/2025-Customs
27 /08/2025