The Central Board of Excise and Customs has relaxed the KYC norms for imports effected by courier mode. In terms of the revised norms, where proof of address is not available with the consignee, the proof of identity would be treated as sufficient compliance. However, this relaxation is available only in respect of consignments of individuals for import of documents, gifts, samples or low value dutiable consignments valuing up to INR 50,000.
[Ref: Circular No 13/2016-Cus dated 26 April 2016]
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