Personal effects (Classified under CTH/HTS 9803) are restricted for courier clearance, they need to be shipped as unaccompanied baggage and can be cleared only in cargo terminal under baggage mode where these goods can be cleared but consignee should fulfil below conditions:

1. Should have valid passport and Visa-should have travelled from origin to destination
   Should have valid Air ticket
   Shipment should be booked as Same shipper and same consignee
   Period of travel history must be within 6 months.
2. Passport Number OR Aadhaar ID Number OR PAN Number.
   Without the above mandatory documentation, India Customs will not allow import clearance into India.
3. The invoices should show a correct value of the commodity even if there is no transaction between the buyer and the seller. "Value for Customs Purposes only" should not be stated on the invoice as this may cause the shipment to be hold by Customs for valuation. Thus, clearance will be delayed until the value is cross-checked or re-assessed based on Customs methods.
   Mis-declaration of value, quantity, or commodity
   All mis-declaration cases will be adjudicated and a fine and penalty is levied based on the merits of violation of Import Trade Control regulations. The adjudication process involves hearing from the Importer/Consignee for an explanation. This process may take up to 2 months until a final fine and penalty order are issued.

For Student
If you are moving to India for a maximum of 6 months in any 12-month period for purposes such as study, your shipments are they duty-free up to a limit of 8,000 INR (about $150 CAD). See temporary section for more.

For Non-Student
When a non-Indian citizen is moving to India permanently, they may ship their items duty-free for up to a value of 50,000 INR (about $950 CAD).

A sample is usually a free product sent from a seller to a potential buyer. Your goods won't be accepted as samples unless they meet certain standards. Some of the criteria include:

1. Sample goods must have been “defaced” for instance
   1. Sample Bags
      Bags should have a tag sewn into them in a visible place or a permanent marking with the words ‘sample free of cost /not for resale’ clearly visible.
   2. Clothing Sample
      A cut, or a tear should be made in the exterior part of the clothing but not at the bottom. This cut or opening should be visible when the clothes are worn. You can also make a print on the clothing item with the words ‘sample free of cost, not for resale’ in permanent ink.
   3. Shoe Sample
      A hole can be made in the sole of the shoe or ‘sample free of cost, not for resale’ printed on the exterior of the shoe in permanent ink.
   4. Books and makeup samples
      These should be clearly labeled either with a sticker or printed on with permanent ink as a sample free of cost and is not for resale.
   5. Furniture and household objects sample
      The words ‘sample free of cost, not for resale’ should be carved on the outside visibly.
   6. Food and Drink Samples
      Shipments of food require a No-Objection Certificate (NOC) from Food Safety and Standards Authority of India (FSSAI). Individual importer can apply NOC by sending an explanation letter and a passport copy to FSSAI. Approval is solely based on FSSAI's discretion.
      
      Any edible samples should be packaged in little packaging that clearly states, “sample free of cost not for resale”.
2. The commercial invoice must note that the item is a sample free of cost and not for resale.
3. Only a single sample of each item.
   Note that the items below cannot be sent as samples:
   Perishables goods, Plants and seeds, Precious and semi-precious stones, Gold and silver, Nutritional supplements, Drugs and cosmetics, Confectionary, Dried and fresh fruit, Vegetables, Spices, Honey, Chocolate, Tinned food, Meat and animal products, Milk and milk products and Medicines for commercial use.

Commercial or “Salesman’s Samples”
Clearly state that item is a 'Commercial Sample' in the General Description. Also state that sample(s) is free of cost

Indicate “Company Transfer,” not sold

If you are moving to India for a maximum of 6 months in any 12-month period for purposes such as study, religious pilgrimage, or business, your shipments are they duty-free up to a limit of 8,000 INR (about $150 CAD).

• Ata Carnet
  Ata Carnet is a document for the temporary import of exhibition goods only, which must be re-exported within 6 months of import.
• Triptyque
  Triptyque is a document showing particulars of road vehicles imported by a tourist. The shipment is free of duty temporarily, and subject to the following conditions:
  1. The tourist should be a member of the International Automobile Club or Association.
  2. The certificate should be guaranteed Western India Automobile Association.
  3. Only a 6-month stay is allowed, but it can be extended another 6 months by the central government for sufficient cause.
  4. A "grace" period for hospitalization or for repairs is excluded.
  5. At the time of departure, identity of the vehicle should be established to the satisfaction of the Assistant Commissioner.

When a non-Indian citizen is moving to India permanently, they may ship their items duty-free for up to a value of 50,000 INR (about $950 CAD).

At export, the invoice should indicate the following:

• A clear and detailed description of the goods
• Serial Number
• Model Number
• Clear indication that it is a Repair and Return shipment
• Country or Territory of origin of goods
• Value of goods

Upon completion of repair works, at re-import, the invoice should indicate:

• A clear and detailed description of the goods
• Serial Number
• Model Number
• Clear indication that it is a repair and return shipment
• Country or Territory of origin of goods
• Value of goods
• Repair or replacement charges

Duty will be applied on the total cost of the repair, return freight charges, and insurance.

If jewelry shipment is coming in for repair & return from customer, then the consignee must have proof the shipment has exported from India, otherwise customs will assess import duty.

If the shipment is Gold, silver, precious or semi- precious items, it should be examined by custom officer & for this process UPS will charge RS 2500.00 (approximately US$53.00), no matter the value of shipment.

The importer must be registered with India customs (import must have (IEC) Import Export Code, or customs will assess a fine).