Customs rules
De minimis in India: the ₹100 rule
Independent site, not a government service. General information, not customs advice.
Many countries waive duty below a parcel value. India has no such general value limit. Its rule looks at the duty amount, and it is small.
Is the duty at or under ₹100?
Duty and IGST on these figures
₹124
| Against the ₹100 line | Above |
| Largest value at these rates | ₹323 |
Section 25(6) waives collection at ₹100 or less. There is no goods-value threshold.
De minimis means a level below which a charge is not worth collecting. Many countries set it as a value of goods, but India does not have a general threshold of that kind. The rule that does exist is section 25(6) of the Customs Act, 1962, in the version we read: no duty shall be collected if the amount of duty leviable is equal to or less than one hundred rupees. It concerns the amount of duty, not the value of the goods. At a combined rate of 30 per cent, that corresponds to goods worth only about ₹320. Below that level, in practice, duty is not collected. Above it, the whole amount is due, not only the excess. The same section lets the government make exceptions by notification or by order. Separately, the rules for gifts and samples by courier have value limits, but they are categories, not exemptions.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
Where the line falls at common rates
| BCD | IGST | Total share of value | Largest value at or under ₹100 of duty |
|---|---|---|---|
| 0% | 18% | 18.0% | ₹556 |
| 10% | 18% | 31.0% | ₹323 |
| 20% | 18% | 44.0% | ₹227 |
| 35% | 18% | 63.4% | ₹158 |
| 20% | 5% | 28.1% | ₹356 |
A point we could not settle
Section 25(6) speaks of "duty leviable". The table adds IGST, which customs collects at import as if it were a duty under the tariff act. We found no official worked example for a very small parcel, so if your case turns on a few rupees, do not rely on us. In practice, a small parcel also bears courier or postal handling charges, which are outside this rule altogether.
Limits that look like de minimis but are not
The Courier Imports and Exports regulations set value ceilings per consignment: ₹10,000 for gifts and for samples, and ₹1,00,000 for low value dutiable goods. These decide which form is used, not whether duty is due. A traveller's baggage allowance is a separate regime. For a parcel addressed to you, go on to personal imports and courier imports.
Our copy of the Customs Act is the portal version of 30 March 2022, and we have seen nothing in the later budget papers we read that changes this clause, but we did not read every amendment.