POSTAL IMPORT REGULATIONS, 2025 – AN OVERVIEW

[DR.MARIAPPAN GOVINDARAJAN]

Power of making regulation

Section 84 of the Customs Act, 1962 (‘Act’ for short) gives power to the Central Board of Indirect Taxes and Customs (‘Board’ for short) to make regulations regarding goods imported or to be exported by post or courier providing for-

• the form and manner in which an entry may be made in respect of goods imported or to be exported by post or courier;
• the examination, assessment to duty, and clearance of goods imported or to be exported by post or courier;
• the transit or transhipment of goods imported by post or courier, from one customs station to another or to a place outside India.

By virtue of the powers given under Section 84 of the Act the Board made ‘Postal Import Regulations, 2025’ (‘Regulations’ for short), vide Notification No.18/2025-Customs (N.T.), dated 28.03.2025.  These regulations came into effect from 28.03.2025, i.e., the date of notification.  These regulations contain 11 regulations including definitions and two forms.

Definitions

We may see some definitions defined in these regulations for the purpose of understanding the procedure.

Authorised agent

Regulation 3(1)(b) defines the expression ‘authorised agent’ as a person authorised by an importer who has a valid license under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs broker who has been issued a photo identity card in Form G of the said regulations.

Electronic Advance Data

Regulation 3(1)(c) defines the expression ‘Electronic Advance Data’ as the pre-arrival electronic information specified in Article 8 of the Universal Postal Convention related to postal goods which is made available by the Postal Authority to the Customs Automated System.

Applicability

These regulations shall apply to the assessment and clearance of goods imported through foreign post offices notified under Section 7(1)(e) of the Act.  These regulations shall not apply to the following imported goods requiring testing of samples thereof before their clearance-

•  animals and parts thereof, plants and parts thereof;
• perishables;
• publications containing maps depicting incorrect boundaries of India;
• precious and semi-precious stones, gold or silver in any form.

These regulations shall also not apply to the import of goods under any export promotion scheme referred to in the Foreign Trade Policy 2009-14 or 2015-20 or 2023.

Entry for import

The Forms CN 22, CN 23 or CP 72 (the Forms of Customs Declarations specified by the Universal Postal Union in the Convention Manual) may be affixed to the parcel meant for the imports.  In the said forms the description of goods, quantity and value are to be given.  This amounts to an entry for import at the Foreign Post Office from where the goods are to be cleared. 

The Postal Authority shall present the list of parcels, containing imported goods, which have arrived at the Foreign Post Office, along with the parcels on which Form CN 22, Form CN 23 or Form CP 72 is affixed, to the proper officer of Customs in Form-I electronically on the Customs Automated System, on the day of arrival of the said parcels.  In Form -I the following details are to be given-

• Receptacle ID or Bag No.;
• Origin country (For Receptacle ID) or Origin OOE (For Bag No.);
• Article ID or Item ID;
• Weight of the Article;
• Mail class;
• EAD Goods or Non-EAD Goods;
• Date of receipt at the Foreign Post Office.

Regulation 4(3) requires the importer or his authorised agent to file Form–II electronically on the Customs Automated System, for Non-Personal Imported goods.  The following details are to be given by the importer in the said form-

• Postal Bill of Import No. and Date;
• Article Id No and Date;
• Foreign Post Office Code (IN….5);
• Importer details;
• Consignor or seller or seller details;
• Origin details;
• E-Commerce particulars;
• Itemwise details;
• Customs duty;
• Cess or surcharge;
• Additional duty or IGST;
• Declaration.

Inspection, assessment, examination and clearance of goods

The proper officer of Customs shall select the goods and scan and inspect the goods presented to him by the postal authority along with the list of goods in Form – I.   Such selection may also be based on risk evaluation through appropriate selection criteria.  The proper officer of Customs may perform risk-based assessment of the goods, in respect of which the Electronic Advance Data has been made available by the Postal Authority to the Customs Automated System, before the arrival of the goods at the Foreign Post Office.  In the absence of Electronic Advance Data the risk-based assessment may be performed after the goods are presented by the Postal Authority.

The proper officer of Customs may require the importer, or his authorised agent, to produce any document or information as may be necessary for verification.  If he is satisfied that the goods are not prohibited, he may make an order permitting clearance after completion of the customs procedure. Such order shall be communicated, electronically, to the Postal Authority, importer or his authorised agent.  The postal authority shall deliver the parcel on payment of customs duty.  In cases where Postal Bill of Import is also filled, the payments of duty shall be done on the Customs Automated System by the importer or his authorised agent.

Disposal and re-export of goods

Regulation 6 provides that the Postal Authority may request the Customs for re-export or return of the imported goods to the sender in case of undelivered parcels, provided that the goods are not prohibited.  If any imported goods have  not been cleared  or remain undelivered after the expiry of a period of 30 days of its arrival, the same shall be sold or disposed of by the Postal Authority, with the permission of the proper officer, after issuing a notice to the declared importer, if any. Any charges payable for storage and holding of such goods shall be payable by the Postal Authority.

Retention of records

Regulation 7 provides that in case of Non-Personal Imported goods, the importer or his authorised agent shall retain, for a period of 5 years from the date of filing of the Postal Bill of Import in Form-II.  He may retain-

• a copy of the said Postal Bill of Import;
• all documents which were used or relied upon while filling the said Postal Bill of Import and, where required, shall produce them before the proper officer of Customs in connection with any action or proceedings under the Act or under any other law for the time being in force.

The importer shall retain such documents in case of ongoing proceedings, until such proceedings are concluded.

Obligations of authorised agent

Regulation 8 imposed certain obligations to be fulfilled by the importer, on the authorised agent. The importer authorising such agent shall be fully responsible for all the operations and transactions performed by such agent on his behalf and shall be liable for payment of any dues owed to the government or penal provisions as applicable under these regulations or the Act or any other law for the time being in force.

Obligations of postal authority

Regulation 9 imposed the following obligations to be fulfilled by the postal authority-

• On arrival at the Foreign Post Office from where the goods are to be cleared, the goods shall not be dealt with in any manner except as may be directed by the Commissioner of Customs.
• No person shall open, except with the permission of proper officer of Customs, any Receptacle or Bag or Package containing the goods meant to be cleared from that Foreign Post Office.
• The Postal Authority shall present all the postal imported parcels, along with the list of such parcels at the Foreign Post Office to the proper officer of Customs, in such manner as to the satisfaction of the said proper officer, for screening, inspection, examination and assessment thereof.
• The Postal Authority shall not deliver any goods to the recipient unless an order permitting clearance of the goods has been made by the proper officer of Customs under regulation 5.
• In respect of goods for which an order permitting clearance of the goods has been made by the proper officer of Customs under regulation 5, the Postal Authority shall provide information to the proper officer of Customs relating to the delivery of goods, collection of customs duties assessed thereon from the recipients and payment of the customs duties so collected.
•  Such information shall be provided by the Postal Authority, electronically, by the seventh day of the month succeeding the month in which the orders permitting clearance of the goods were made by the proper officer of Customs.
• The Postal Authority shall provide for secure transfer or movement of goods wherever transshipment is required, in terms of existing legal framework.

Penalty

Regulation 10 provides that any person who contravenes any of the provisions of these regulations or abets such contravention or fails to comply with any of the provision of these regulations with which it was his duty to comply, shall be liable to a penalty which may extended to Rs.2 lakhs.

Power to relax

Regulation 11 provides that if the Commissioner of Customs is satisfied that in relation to the import of goods through a Foreign Post Office, the Postal Authority or consignee or importer or his authorised agent has, reasons beyond their control, failed to comply with any of the provisions of these regulations, he may, for reasons to be recorded in writing, exempt such person from the operation of these regulations.