Procedure in case of postal exports: - CBEC's Customs Manual 2023 - Customs

10. Procedure in case of postal exports: 10.1 All goods exported by post are required to accompanied by the Declarations filed in the prescribed form as stipulated under Notification No. 48/2018-Cus (N.T.) dated 04.06.2018. 10.2 In terms of the exports made under claim of benefit under Chapter 3 (Reward Scheme) of FTP, the exporter shall file a Form prescribed under Notification No. 48/2018 Customs (N.T.) dated 04.06.2018. 10.3 All exports by post, where the value exceeding Rs.50/- and where payment has to be received, must be declared on the exchange control form viz. P.P. form. When the postal article is covered by a certificate issued by the RBI (with or without limit) or by an authorised dealer in foreign exchange that the export does not involve any transaction in foreign exchange upto Rs. 500/-, the declaration in a P.P. form is not necessary. 10.4 All the letters and parcels before being produced by the postal authorities to Customs officer in the Foreign Post Office should ensure that that prohibited goods like narcotic drugs, foreign exchange, currency etc. is not being sent through the parcel. The suspected parcels are to be presented to the Customs department which can be detained and handed over to the postal authorities for action as stipulated in Not No. 26/2009-Cus (N.T.) dated 17.03.2009 . 10.5 The detained parcels are opened by Customs officer in presence of the postal authorities and if same do not contain any prohibited or restricted goods and there is no misdeclaration of value the parcels are re-packed and handed over to postal authorities for export. 10.6 If the detained parcels contain restricted or prohibited goods or mis-declared goods with intention to avail inadmissible export benefits, the case is investigated and adjudication proceedings are initiated.