News Flash
  • General Elections to the Legislative Assemblies of Haryana and Maharashtra etc. Click Here
  • e-Version (1.0) of Sampark-2019 as updated on 01.09.2019 has been mailed to all Zones and Directorates.
  • Reorganisation proposal of Directorates-reg. Click Here
  • One-Day Training on "Right to Information Act, 2005" for CBIC officers on 27th September, 2019 at NACIN, Faridabad. Click Here
  • Tender For Supplying Of A Fountain With Installation & Commissioning.. Click Here
  • Corringendum dated 06.09.2019 for waiver from mentioning UIN on invoices extended upto 31st March 2020
  • Adjudication of Show Cause Notices issued by DRI, DGCEI, SIIB, Preventive etc in light of the judgment in the case of M/s Mangali Impex. Click Here
  • Prospective Training Report to be conducted by NACIN and its Zonal Campuses for the month of September, 2019 Click Here
  • The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019,(SVLDRS) application has been made available online at https://cbic-gst.gov.in from 1-9-19. The declaration under Section 125 of the Finance (No. 2) Act, 2019 can now be made electronically in Form SVLDRS-1 by the declarant
  • Revision of the existing guidelines for grant of financial assistance for setting up/ refurbishing of Departmental Canteen/ Kitchenette - reg. Click Here
  • Request for Proposal for running Service Centers at various Customs EDI locations is available on http://eprocure.gov.in/eprocure/app Last date for submitting the bids is 18th October 2019. Click Here
  • One-Day Training on "Right to Information Act, 2005" for Group 'A' officers of CBIC on 27th September, 2019 at NACIN, Faridabad Click Here
  • Residential Course on "Financial Intelligence and Investigations" for Officers of CBIC at IIM,Bengaluru from 16th to 27th September, 2019Click Here
  • DG's letter on the identification and execution of the Swachhta Projects for the financial year 2019-20.Click Here
  • To decide eligibility of candidates appearing for Departmental Exams to be conducted by NACIN in 2019-2020, CCAs may refer Recruitment Rules and Annual Examination Calendar 2019-2020. This clarification can be viewed through this linkClick Here
View all

The value relates to which country


Q.  Whether the value of Rs. 5,000/- for the gift or the commercial samples means the value of the goods in India or the country of sender?

A. The value of Rs. 5,000/- is the export value of the goods excluding locally refundable taxes like VAT in the country from where the goods have been despatched. In case of gifts and samples up to Rs. 5000/- it does not include freight or courier charges and insurance. However, in case of goods valued above Rs. 5000/- it freight and insurance would be added to calculate the duty payable. The sender may not necessarily be residing in the country from where the goods have been despatched. A sender in U.K. can send goods from South Korea to India. The value in South Korea would be taken into consideration.