Directorate General of Foreign Trade (DGFT) has issued a Notification No. 35/2015-2020 dated 12th December, 2019 to amend Para No. 2.25 of Foreign Trade Policy 2015-20. As per the amended provision, import of goods including those purchased from e commerce portals, through post or courier where custom clearance is sought as gifts has been prohibited except for life saving drugs/ medicines and Rakhi (but not gifts relating to Rakhi). Further, import of goods as gifts with payment of full applicable duty is permissible. Earlier, Import of gifts were free where such goods are otherwise freely importable under ITC (HS).
Source: Directorate General of Foreign Trade
