Customs rules
Courier imports and gifts sent to India
Independent site, not a government service. General information, not customs advice.
A parcel by courier falls in a category with its own limit and form. Pick what the shipment is and its value, then read the restriction on gifts below.
Which courier category fits this shipment?
Category
Low value dutiable consignment
| Limit per consignment | ₹1,00,000 |
| Your value | ₹8,000 |
| Regulations form | CBE-XIII |
Courier Imports and Exports regulations, as updated to 2022. Duty still applies.
Goods sent to India by courier move under the Courier Imports and Exports regulations, which sort shipments into categories. Our copy of the regulations defines gifts as bona fide gifts of articles for personal use up to ₹10,000 per import consignment, samples as bona fide commercial samples and prototypes supplied free of charge up to ₹10,000 per import consignment, and low value dutiable consignments as those with an invoice value not exceeding ₹1,00,000. These categories decide the form, not the duty. The major limit on gifts comes from elsewhere: a DGFT notification of December 2019, explained in CBIC Circular 4/2020, prohibits import of goods by courier or post as gifts, except life-saving drugs and medicines and rakhi. The Chennai Customs guide of October 2025 adds that gifts can be imported with payment of full duty. Commercial shipments need an Importer Exporter Code, and all need KYC.
Duty on goods for personal use (heading 9804)
Duty and IGST
₹6,196
| Tariff rate, heading 9804 | 10% |
| Surcharge | ₹200 |
| IGST, 18% | ₹3,996 |
| Share of the value | 31.0% |
Rates as read in the 2026 budget papers and IGST notification; our own sum.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
The courier categories
| Category | Limit per consignment | Form |
|---|---|---|
| Documents | not applicable | Form in the regulations |
| Gifts | ₹10,000 | CBE-XII |
| Samples | ₹10,000 | CBE-XII |
| Low value dutiable goods | ₹1,00,000 | CBE-XIII |
How the gift rule reads
The prohibition does not stem from the regulations above, which still define gifts. It comes from foreign trade policy, through DGFT Notification 35/2015-2020 of 12 December 2019, as described by CBIC Circular 4/2020-Customs. The Chennai Customs guide shows a duty example for a gift of ₹10,000 at 20% duty and 28% IGST, with no surcharge. Those rates are older than the budget of 2026, so use them to understand the method, not the amount.
When a commercial shipment outgrows courier
Above the low value ceiling, or for goods that need a licence or a test, the shipment needs a regular bill of entry instead, through a customs broker. See bill of entry and Importer Exporter Code. Courier firms also charge for customs clearance as a handling service, and they bill on volumetric weight, sometimes with a lower divisor than airlines.
Finally, note that the value of samples and gifts is checked at customs. Under-declaring a value in order to stay inside a limit is a false declaration, and the risk falls on the importer, not on the sender.