Importability of dutiable items through post - CBEC's Customs Manual 2023 - Customs

4. Importability of dutiable items through post: 4.1 Import of dutiable goods by letter, packet or parcel posts is permitted subject to filling of bill of entry indicating that the letter/packet may be opened for Customs examination. Dutiable goods may also be imported by post if Customs is satisfied that the details of nature, weight and value of the contents in declaration as above are correctly stated. [Notification No.78-Cus, dated 2-4-1938] 4.2 Items intended for personal use, which are exempt from the prohibitions under the FTP or the Customs Act, 1962, can be imported by postal channel on payment of appropriate duties under Tariff Heading 9804 of the Customs Tariff Act, 1975 . 4.3 Customs duty payable if less than Rs.1000/- is exempt. [Refer Notification No. 21/02-Cus, dated 1-3-2002 ]