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  • Grant of Financial Assistance for preventive and welfare measures against COVID-19 from DGHRD.click here
  • Letter conveying the sanction of second tranch of funds for preventive and welfare measures against Covid-19 in CBIC.click here
  • Notification issued to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.click here
  • Draft Civil List-2021 of IRS (C&IT) Officers as on 01.01.2021.click here
  • WCO online accreditation workshop for Technical and Operational Advisors on Free Zone.click here || Annex. 1 || Annex. 2 || Annex. 3
  • Online Training on "Gender Sensitization" for officers of CBIC on 8th March, 2021 from 10:30 AM to 01:30 PM -reg.click here
  • Departmental Hindi E magazine - आचमनclick here
  • Directorate General of Systems will be conducting virtual meeting for "Pre RFP industry consultation to provide SDWAN solution at CBIC locations" on 22nd Feb 2021 at 10:30 hours. Interested Service Providers are requested to participate. For meeting link, please contact wanrfp.cbic@icegate.gov.in
  • The address and contact details of the Customs Authority for Advance Rulings (CAAR), Delhi and Customs Authority for Advance Rulings (CAAR), Mumbai click here
  • Online training on “Preventive Detention (COFEPOSA)” on 15th February, 2021 from 10:30 AM to 01:30 PM -reg. click here
  • Prospective Training Report for the month February, 2021-reg. click here
  • ATTN Importers/Exporters : Budget related changes have been incorporated in the Custom EDI System. Bill of Entry filing services has been resumed
  • Order dated 22.01.2020 in WP 112826/2019 filed by UoI ( CGST Bangalore) Vs. Contempt 65/2018 & Order (Shrinivas, Part Time Casual Worker) Instructions-Reg. click here
  • Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg. click here
  • Vacancy Circular calling for nomination of willing officers at the level of Inspectors and superintendents to work in International Customs Division of Customs Wing,CBIC-reg. click here | Addendum. click here
  • Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
  • Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
  • Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here
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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.