What you need before you start
- Tell the receiver that duty may be payable
- List every item accurately
- Use a truthful, supportable value
- Confirm receiver KYC details
- Check controlled or restricted goods
- Keep receipts and payment evidence ready
Why the old ₹5,000 advice is misleading
Older articles still repeat a ₹5,000 gift exemption. CBIC clarified in Circular 04/2020 that imports through post or courier seeking that exemption became prohibited, except for narrow categories identified in the rule. Gifts may still be imported when otherwise permitted, but full applicable duty can be payable.
That distinction matters: a gift can be genuine and still attract customs charges.
Gift, purchase or business shipment?
Describe the transaction honestly. Customs looks at the documents and contents, not only the word written on the label.
- No payment between relatives: genuine gift, with real contents and value
- Receiver paid the sender or seller: personal purchase, not a gift
- Goods for resale or company use: commercial import
- Item returning after repair: keep export and repair evidence
How to declare the value
For a new item, use the invoice or receipt. For a used item, state the model, age and condition and provide a reasonable current value. Freight and insurance may form part of the customs value.
Avoid vague descriptions such as “personal item” or “gift articles”. Write “one used wristwatch” or “two cotton shirts”. Do not under-declare the value.
Items that need extra checks
Food, medicines, cosmetics, seeds, batteries, electronics and high-value goods can need additional documents or carrier approval. A gift label does not override an import restriction. Check both carrier acceptance and Indian import requirements before booking.
Gift shipment checklist
| Check | What to do |
|---|---|
| Description | Itemise the exact contents and quantities |
| Value | Use an invoice or supportable current value |
| Receiver | Confirm name, address, phone and KYC readiness |
| Restrictions | Check food, medicine, cosmetics, batteries and valuables |
| Duty | Warn the receiver that Customs may charge on arrival |
Official sources to verify
We use primary government, customs, chamber and carrier sources where available. See our shipping-content review policy.