Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Procedure in case of postal imports

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... liners. The procedure broadly is as under: (a) The boxes or bags containing the parcels shall be labelled as Postal Parcel , Parcel Post , Parcel Mail , Letter Mail and will be allowed to pass at specified the Foreign Parcel Department of the Foreign Post Offices and Sub Foreign Post Offices. (b) On receipt of the parcel mail, the Postmaster hands over to the Customs the following do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aining parcels are to be assessed for duty by scrutinising the Bill of entry, as the case may be. For this purpose, the Appraisers are generally guided by the particulars given in the Bill of entry or Customs declarations and dispatch notes (if any). When any invoice, document or information is required to ascertain the real value, quantity or description of the contents of a parcel, the addressee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Postmaster and the rest of the parcels which have been eliminated by the Customs will go forward for delivery to the addressee on payment of the duty marked on each parcel. (g) The detained parcels are submitted together with the Bill of entry to the Customs and after examining the details of contents of value in the Bills of entry Customs Appraiser clears the bill. (h) In the case of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No. 26/2009- Cus (N.T.) for the handling of goods in customs areas will be applicable to the postal department. (j) If on examination the contents of any parcel or packet are found mis declared or the value understated or consisting of prohibited goods, such parcels or packets must be detained. The Postmaster shall follow the instructions stipulated in Notification No. 26/2009-Customs (N.T. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates