Instruction No. 28/2025-Customs, Dated 27-08-2025
1. Introduction
The Central Board of Indirect Taxes and Customs (CBIC) has issued a fresh instruction to address issues relating to the duties applicable on gifts and personal imports received through courier and postal mode. The move comes in response to a rising number of grievances and queries received from both citizens and members of the trade community regarding the duty structure, Know Your Customer (KYC) requirements, and other related procedures governing such imports and exports.
2. Need for Clarity and Transparency
CBIC has recognized that the lack of clear, accessible information has led to confusion among the public as well as trade stakeholders. Concerns often revolve around the applicable duty rates, fees, KYC documentation, and the overall compliance process. To enhance transparency and eliminate ambiguities, the Board has directed all Customs Zones to prepare a comprehensive FAQ-format document. This document will provide clarity on duty structures with demo duty calculations, explain KYC norms, list applicable charges, and outline grievance redressal procedures.
3. Role of Customs Zones
As per the instruction, each Zonal and Commissionerate office will be responsible for publishing these FAQs on their official websites. They will also need to ensure the information remains updated and relevant, particularly in light of policy or procedural changes. Additionally, Customs Zones must maintain proper records of grievances received, conduct regular reviews, and implement monitoring mechanisms to ensure quick resolution of issues faced by citizens and traders.
4. Awareness and Outreach
The CBIC has further emphasized the importance of wide publicity and outreach for these FAQs. Customs Zones are required to actively promote the availability of this information among the general public, trade associations, courier companies, and other stakeholders. The objective is to foster better awareness and compliance, thereby reducing grievances, enhancing trust, and ensuring smoother facilitation of personal imports and gifts through courier and postal channels.
