Central Board of Indirect Taxes and Customs (CBIC) issued Instruction no. 28/2025-Customs dated 27.08.2025 regarding Instruction with respect to duties on gifts and personal imports through Courier and Postal mode
The Board is in receipt of various grievances from the citizens and the trade concerning issues related to imports and exports through Courier and Postal modes. It is submitted that a significant proportion of the grievances received, pertain to the duty structure applicable on gifts and personal imports, as well as the Know Your Customer (KYC) norms to be followed for such imports & exports.
2. Although the Customs rules and regulations governing these areas are clearly laid out through various notifications, circulars, and instructions, the persistent nature of these grievances indicates a lack ol awareness and understanding amongst trade as well as general public. Many importers/exporters continue to face confusion or ignorance regarding the applicable duty structure, KYC documentation requirements, and related procedures.
3. In order to enhance transparency and bring greater clarity for the trade as well as general public, Customs Zones may prepare and publish an FAQ-format document, to be displayed prominently on their Zonal/ Commissionerate websites. This publication must comprehensively address the following aspects:
a. Duty structure on gifts and personal imports with demo duty calculation.
b. KYC norms applicable for imports and exports through Courier and Postal modes.
c. Applicable lees and charges.
d. Grievance redressal mechanism.
e. Any other relevant procedural information to assist citizens.
4. Further, it is to convey that proper record and accounting of such grievances should be done and be regularly monitored.
5. Wide publicity may be given to the FAQs amongst the general public & trade bodies.
6. Difficulty, if any, in the implementation of this instruction may be brought to the notice of the Board.
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