Eximkey - India Export Import Policy 2004 2013 Exim Policy

Export of Gifts

2.32

Goods, including edible items, of value not exceeding Rs. 5,00,000 /- in a licensing year, may be exported as a gift.

However, items mentioned as restricted for exports in ITC (HS) shall not be exported as a gift, without an Authorisation.
 

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