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Airport Special Cargo Commissionerate

  • Helpline No. : 022-29202602
  • Email: apsc[dot]mumbai[at]gov[dot]in
HomeOffice of the Chief Commissioner Mumbai Customs Zone IIIAirport Special Cargo CommissionerateImport Procedure
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Import Procedure

The facility for import of goods by Post Parcels under Airport Special Cargo Commissionerate is provided by the Indian Postal Department at the Airport Sorting Office, Near Santa Cruz Domestic Airport, Behind Centaur Hotel, Santa Cruz, Mumbai – 400 099. All Speed Post articles (Express Mail Services) having Tracking Numbers prefixed with ‘E’ are dealt with by this post office. The Foreign Post Office, Mumbai has the jurisdiction over the post offices in the six circle. These circles include States of Maharashtra, Madhya Pradesh, Chhattisgarh, Goa, Andhra Pradesh up to Hyderabad City, Karnataka-Hubli.

Customs facilitates for assessment, examination and clearances of these articles at the post Office. This Post office being a non delivery office, physical delivery of goods to the end user/importer is done by local/jurisdictional post office.

Categories of imported goods

  • Import through postal mode can be done as ‘personal import’ , Gift or B2B.
  • There are 06 categories of import classification- Documents, Sale of Goods, Commercial Sample, Gift, Returned Goods and Others.

Classification and Duty Structure

  • All ‘personal imports’ are classified under heading (CTH) - 9804 of Customs Tariff Act, 1975. ‘Personal Imports’ wherein monetary transaction is involved are subjected to a duty of 42.08% (10% Basic Customs Duty, 10% Social and Welfare Surcharge & 28% IGST) provided they do not come under exempted category [Refer- Customs Notification No. 50/2017-Customs dated 30.06.2017]. In cases where assessable value ( CIF- Cost, Insurance & Freight) is less than Rs. 1000/- are exempted from Import duty.
  • In case of ‘Gift’, wherein Monetary transaction is not involved, they are subjected to 77.28% (35% Basic Customs Duty, 10% Social and Welfare Surcharge & 28% IGST).
  • In case of B2B / Commercial Import, the duty is levied as per tariff.

What can be imported through Post?

Useful Note

  • Personal Imports” include goods imported by a person for his/her personal use not connected with trade, manufacturing or agriculture - as defined in Para 2.07 (a) (iii) of Handbook of Procedures of Foreign Trade Policy (2015-20) read with para 9.2 of Circular No. 14/2018-Customs dated 04.06.2018.
  • Importer is not required to file a Bill of entry for ‘personal import’. In case of import of goods not falling under “Personal Imports”, it is mandatory to file a Postal Bill of Entry. Such Bills of Entry are filed manually. They are classified under the relevant heading of Customs Tariff Act, 1975 and are subjected to duty as specified thereof.[Reference - Circular No. 14/2018-Customs dated 04.06.2018].
  • If a parcel is undelivered, unclaimed, returned, or the address is not found, it will be returned to the sender.
  • In case the importer is not satisfied with the customs duty levied, the importer should refrain from accepting the delivery of the consignment from the Postal Official. Instead, the importer should send back the consignment to the APSO, Mumbai through the Post Master of the delivery Office with a request for reassessment by the Customs.
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