" a) Personal Imports with CIF value of more than Rs 1000/- are subjected to Import duty of 42.08% (Sl. No. 609 of Notification No. 50/2017-Customs dated 30.06.2017). Commercial Imports are subjected to import duty as per their classification under Customs Tariff Act, 1975 (Refer- Circular No. 14/2018-Customs dated 04.06.2018). b) Bonafide commercial samples and prototypes imported by post are exempted from Customs Duty, subject to a value limit of Rs. 10,000/- provided the samples are supplied free of cost (Refer Customs Manual 2015). "
" Importers having IEC number can import commercial samples through post without payment of duty upto a value of Rs. 1,00,000/- or 15 units in number within a period of 12 months. c) the goods sent as personal gift to the recipient, valued less than Rs 5000/- (FOB) are cleared without payment of duty as per the Notification 77/2017-Cus dated 13.10.2017. "
www.kolkatacustoms.gov.in
I don't know how to use IEC with Postal shipments though, they don't have a portal for submitting IEC ?
" Importers having IEC number can import commercial samples through post without payment of duty upto a value of Rs. 1,00,000/- or 15 units in number within a period of 12 months. c) the goods sent as personal gift to the recipient, valued less than Rs 5000/- (FOB) are cleared without payment of duty as per the Notification 77/2017-Cus dated 13.10.2017. "
FOREIGN POST
I don't know how to use IEC with Postal shipments though, they don't have a portal for submitting IEC ?