Legal Provisions - CBEC's Customs Manual 2023 - Customs

2. Legal Provisions: 2.1 Goods exempted from prohibition under the Foreign Trade (Development and Regulation) Act, 1992 can be imported through posts are to be classified under the respective Chapter Headings of the Customs Tariff Act, 1975 and the applicable rate of duty is charged on all the goods imported by post. Further, goods again any import licence or customs clearance permit can also be imported through Post. All goods including alcoholic drinks imported through courier can also be imported through posts excepting motor vehicles. 2.2 All goods imported or exported by posts are governed by Section 83 and 84 of the Customs Act 1962 , excepting Postal Parcels and letter packets. 2.3 In respect of import any through post necessary bill of entry needs to be filed either by the importer, postal authorities or the Customs Broker containing the details like description, quantity and value of the goods alongwith the manifest. Further, in respect of exports the procedures stipulated in Exports by Post Regulations 2018 issued vide Notification No. 48/2018-Customs (N.T.) 2.4 The relevant date for rate of duty and tariff value, if any, applicable in respect of imports through post is the date on which the postal authorities file the relevant Bill of Entry to the Proper Officer of Customs alongwith the list containing details of the goods for assessment. 2.5 If the post parcels come through a vessel and the said Bill of Entry is filed by the postal authorities is before arrival of the vessel, the rate of duty and tariff value applicable shall be as on the date of arrival of the vessel i.e. Entry Inward of the vessel. 2.6 In respect of export goods, the relevant date for rate of duty and tariff value, if any, applicable, is the date on which the exporter delivers the goods to postal authorities for exportation and files the documents prescribed under Notification. No. 48/2018-Customs (N.T.) dated 04.06.2018.