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Import and Export through Post

Customs - CBEC s Customs Manual 2015 - 17 - Chapter 17 1. Introduction: 1.1 The facility for import and export of goods by Post Parcels is provided by the Postal Department at its Foreign Post Offices and sub-Foreign Post Offices. Customs facilities for examination, assessment, clearance etc. are available at these Post Offices. Limited facility for export clearances is also available at Export Extension Counters opened by the Postal Department where parcels for export are accepted and cleared b .....

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an also not be imported through post. Further, Note 4 to Chapter 98 states that motor vehicles, alcoholic drinks and goods imported through courier are not covered under Heading 9804. 2.2 Goods imported or exported by post are governed by Sections 82, 83 and 84 of the Customs Act, 1962 whereas the procedure for clearance of goods through post is prescribed in Rules regarding Postal Parcels and Letter Packets from Foreign Ports In/Out of India of 1953. [Refer Notification No. 53-Cus, dated 17-6-1 .....

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he list containing details of the goods for assessment. Thus, presentation of said list is equivalent to filing of Bill of Entry so far as assessment of goods imported by post is concerned. 2.5 If the post parcels come through a vessel and the said list presented by the postal authorities is presented 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 rele .....

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y be. 4. Importability of dutiable items through post: 4.1 Import of dutiable goods by letter, packet or parcel posts is prohibited except where such letter or packet bears a declaration stating the nature, weight and value of the contents on the front side or if such a declaration is attached alongside indicating that the letter/packet may be opened for Customs examination. Dutiable goods may also be not imported by post if Customs is not satisfied that the details of nature, weight and value o .....

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Bona fide gifts up to a value limit of ₹ 10,000/-, imported by post, are exempt from Basic and Additional Customs duties in terms Notification No.171/93-Cus, dated 16-9- 1993. Further, only those items can be imported as gifts, which are not prohibited for importation under Foreign Trade (Development and Regulation) Act, 1992. 5.2 The sender of the gift may not necessarily be residing in the country from where the goods have been dispatched and any person abroad can send the gifts to rela .....

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5.3 For calculating the value limit of ₹ 10,000/- in case of imports of gifts, postal charges or the airfreight is not taken into consideration. The value of ₹ 10,000/- is taken as the value of the goods in the country from where these were dispatched. 5.4 If the value of the gifts received is more than ₹ 10,000/-, the receiver has to pay Customs duty on the whole consignment, even if the goods were received free, unsolicited. In addition, at the discretion of the Assistant/ De .....

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the goods have been sent unsolicited. 5.5 Customs duty is chargeable on gifts assessed over ₹ 10,000/- by the Customs. In case of post parcel, the customs department assesses the duty payable and the postal department collects the assessed duty from the receiver of the gift and subsequently deposits it with the customs. 6. Import of samples through post: 6.1 Bonafide commercial samples and prototypes imported by post are exempted from Customs duty, subject to the value limit of ₹ 10 .....

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ter is also required to undertake that if declaration is found to be false, he will pay appropriate duty on the goods imported as commercial samples. [Refer Notification No.154/94-Cus , dated 13-7-1994] 7. Import of Indian and Foreign Currencies by Post: 7.1 Under the provisions of Foreign Exchange Management Act, 1999, no person may bring or send into India any foreign exchange or Indian currency except with special or general permission of the RBI. Import of Indian currency notes and coins by .....

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d be maintained; and (d) Where a spurt is noticed in the number of covers received over a time, the matter may be reported to the concerned Regional Office of RBI. 7.3 Parcels/packets containing foreign/Indian currency, etc., in excess of ₹ 5,000/- shall be detained and adjudicated on merits and released on the basis of No Objection Certificate from the RBI. [Refer Circular No.16/2002-Cus, dated 5-3-2002] 7.4 There is a general permission given to Authorised Dealers to import currency note .....

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LCSs of parcels and packets forwarded by foreign mails or passenger vessels or airliners. 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 documents: (i) A memo showing the .....

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f the documents, the Customs Appraiser shall scrutinize the particulars given in the Parcel Bill and identify the parcels to be detained for examination either for want of necessary particulars or defective description or suspected misdeclaration or under-valuation of contents. The remaining parcels are to be assessed by showing the rates of duty on the declarations or Parcel Bill, as the case may be. For this purpose, the Appraisers are generally guided by the particulars given in the Parcel Bi .....

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ted and entered. The relevant copies of Parcel Bills with the declarations so completed are then returned to the Postmaster. (e) Duty is calculated at the rate and valuation in force on the date that the postal authorities present a list of such goods to the Customs. In case the parcels are brought through a vessel and postal authorities present list of goods before arrival of the vessel, the rate of duty and tariff value shall be the date on which Inward Entry is granted to the vessel. (f) All .....

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elating to each parcel examined by the Customs Appraiser and the Postmaster's copies will be returned by the Customs. (h) In the case of receipt of letter mail bags, the Postmaster gets the bags opened and scrutinized under the supervision of the Customs with a view to identify all packets containing dutiable articles. Such packets are to be detained and presented in due course to the Customs Appraiser with letter mail bill and assessment memos for assessment. After examining them and fillin .....

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officials. (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 not allow such parcels or packets to go forward without the Customs' orders. Adjudication proceedings shall be initiated in such cases by the competent officer and the parcels released only after payment of fine and penalty, if any, levied by the adjudicator. (k) The duties as as .....

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ustody of the Post Office, but the duplicates, where prepared, are kept in the Customs Department for dealing with claims for refunds, etc. 9. Legal provisions and exemptions in case of postal exports: 9.1 Goods which are not prohibited or restricted for export as per FTP can be exported by post through specified Foreign Post Offices or Sub-Foreign Post Offices or Export Extension Counters. Drawback can also be availed for export through post but not under other export promotion schemes like Adv .....

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plied free of charge of a value not exceeding ₹ 50,000/- which are not subject to any prohibition or restriction for export under FTP and which do not involve transfer of foreign exchange, may be exported through post. 9.4 Bonafide gifts of articles for personal use of a value not exceeding ₹ 25,000/- which are not subject to any prohibition or restriction on their export under FTP and which do not involve transfer of foreign exchange, may be exported through post. 9.5 Export by post .....

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minations shall not be allowed for export to Nepal. 9.7 Prohibitions/restrictions under the FTP and the Customs Act, 1962 apply on the export of various articles by post. Some of these articles are viz. arms and ammunitions, explosives, inflammable material, intoxicants, obscene literature, certain crude and dangerous drugs, antiquities, narcotic drugs etc. 9.8 Export of purchases made by the foreign tourists is allowed through post subject to proof that the payment has been made in foreign exch .....

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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 ₹ 500/-, the declaration in a P.P. form is not necessary. 10.4 The letters and parcels are produced by the postal authorities to Customs officer in the Foreign Post Office. After preliminar .....

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-declaration of value or drawback, 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. 11. Procedure for claiming Drawback on exports through post: 11.1 The procedure for claiming Drawback through post is prescribed in Rule 11 of Customs and Central Excise Duties .....

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edgement shall be issued. The date of issue of acknowledgement shall be taken as date of filing the claim for the purpose of Section 75A of the Customs Act, 1962. 11.3 Drawback on exports through post is sanctioned in the Foreign Post Office. 12. Drawback in respect of goods re-exported through post: 12.1 The goods imported on payment of duty may also be re-exported through post and applicable rate of Drawback under Section 74 of the Customs Act, 1962 claimed. The Drawback of the duty paid at th .....

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