OBS_VALUE: The regulation distinguishes the values of documents, gifts, low value dutiable consignment and samples in Regulation 3. For documents, they are not liable to any customs duty; for imported gifts, they are bona fide articles for personal use not exceeding 10,000 rupees (INR 10,000) (equivalent to USD 155 in 2017 terms) per consignment; for low value dutiable consignment, invoice value does not exceed 1 lakh rupees (INR 100,000) (equivalent to USD 1,557) and does not include documents, gifts and samples (which are below INR 10,000); for imported samples, they are bona fide commercial samples and prototypes of goods supplied for free of charge with a value not exceeding INR 10,000 (equivalent to USD 155) per consignment. For the other goods the de minimis regime in place is 100 INR (Duty and GST exempt) (1$) and1000 INR (GST exempt) (14$). As of 18 November 2019.