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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 impo .....

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Legal Provisions - CBEC s Customs Manual 2023 - Customs

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