Arvind Mehra, an Indian exporter of readymade garments, returns to India from Italy after attending an international trade fair. While returning, he carries in his passenger baggage certain items including: Imported pric

Price tags, designer labels and embellishments Under the Foreign Trade Policy, Exporters coming from abroad are allowed to import drawings, patterns, labels, price tags, buttons, belts, trimming and embellishments required for export, as part of their passenger baggage, without an authorization subject to value limit as laid down in FTP or as per the relevant Customs notification(s) in this regard. In the present case, Arvind Mehra is an exporter of readymade garments and the imported price tags, designer labels and embellishments are required for fulfilling export orders. Therefore, their import as passenger baggage without Authorisation is permissible, subject to compliance with value limits and Baggage Rules. Prototype fashion accessories Import of new / second hand prototypes / second hand samples may be allowed on payment of duty without an Authorisation to an Actual User (industrial) engaged in production of or having industrial license / letter of intent for research in item for which prototype is sought for product development or research, as the case may be, upon a self-declaration to that effect, to the satisfaction of Customs authorities. Arvind Mehra is an Actual User (Industrial) engaged in manufacturing garments and imports the prototypes for product development in his own unit, the import may be allowed without Authorisation upon self-declaration and payment of duty. Restricted electronic gadget as a gift The FTP clearly states that any item whose import policy is "restricted" is not permitted as part of passenger baggage without a valid Authorisation issued by DGFT. Since the electronic gadget is a restricted item, it cannot be imported as passenger baggage without Authorisation, even if intended as a gift. Therefore, Arvind Mehra cannot import the restricted electronic gadget without obtaining a valid Authorisation.