Duty Structure on import of consignments through postal mode /Courier is as under

*Applicable on B2B consignments as per Tariff.

As per Para 4.1 of CBIC Circular 04/2020-Customs dated 21.01.2020, read with DGFT Notification No. 35/2015-2020 dated 12.12.2019, the goods imported as gifts can be allowed import free (i.e. without prohibition) on payment of full applicable duties as mentioned above.

All Goods imported as ‘Personal Import’ 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].

• All goods imported as ‘personal imports’, whose CIF (Cost, Insurance and Freight) value is not more than Rs.1000/- (Rupees One Thousand Only) per consignment, are exempted from Import duty.
• Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier are exempted from Import duty subject to the importer fulfills condition at Sr. No. 16 or 104 of Customs Notification No. 50/2017-Customs dated 30.06.2017.

Any goods other than above two categories are subjected to Import duty as applicable. A reference is invited to Circular No.4/2020-Cus dated 31/01/2020.

Goods imported as Personal Imports with CIF value of more than Rs.1000/- per consignment, are subjected to Import duty of 42.08% (BCD@10% as per Sr. No. 608 of Customs Notification No. 50/2017-Customs dated 30.06.2017, SWS@10% of BCD and IGST@28% as per Sr. No. 227 schedule IV of IGST Notification 1/2017 - Integrated Tax ( rate) dated 28 June 2017).

The Office of the Deputy Commissioner of Customs, APSO, Mumbai Customs Zone-III is located at the Speed Post Centre, Near Santa Cruz Domestic Airport Terminal-I, Behind Sahara Hotel, Santa Cruz, Mumbai – 400 099. The Customs Office at APSO may be contacted for any queries relating to Customs clearance of consignments that are received through the Postal Channel. The telephone number& e- mail Id of the Customs Section, APSO Mumbai is as below

Deputy Commissioner of Customs Office: 022-26156049

E-Mail: customs-apsomum3@gov.in

For the purpose of handling, identification and weight of the parcel, the postal department has following categories of parcels/packets/letters at APSO, Mumbai

The APSO, 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.

Personal Imports and Exports -“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.

All personal imports shall be classified under heading (CTH) - 9804 of Customs Tariff Act, 1975 whether imported through Post, Courier, or by Sea or Air.

All Commercial Imports are subjected to import duty as per their classification under Customs Tariff Act, 1975 (Reference - CBIC Circular No. 14/2018-Customs dated 04.06.2018).

Examples of personal imports include purchases made through e-commerce portals by individuals.

No, Postal Bill of Entry or Postal Bill of Export is not required to be filed in such cases of personal imports and exports respectively.

This includes all other goods not falling under the category of “Personal Imports”. Commercial samples are also included under this category.

All goods which are not “Restricted” or “Prohibited” under the Foreign Trade (Development and Regulation) Act, 1992 or any other law for the time being in force can be imported through post. [Refer- Circular No. 14/2018-Customs dated 04.06.2018]

Import of goods, including those purchased from e-commerce portals, through post or courier, where Customs Clearance is sought as gift, is prohibited, except for life saving drug/medicines and Rakhi. [Reference - DGFT Notification No. 35/2015-2020 dated 12.12.2019 and CBIC Circular 04/2020-Customs dated 21.01.2020].

Yes. Import Duty is leviable on importation of goods at the time and place of import and is assessed by Indian Customs Authorities in India. So import duty is payable on any such import at the time of clearance as per assessment of duty by Indian Customs Authorities.

(1)In case of commercial exports including online e-commerce exports, it is mandatory to file a Postal Bill of Export (PBE) with other supporting documents such as Invoice, Packing List, IEC Certificate, GSTN Number, Letter Undertaking/Bond for GST, terms of payment and remittance proof of foreign exchange received etc. at Foreign Post Office (FPO), Mumbai. [Reference- Customs Circular No. 14/2018-Customs dated 04.06.2018]

Similarly, 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].

All goods which are not “Restricted” or “Prohibited” under Foreign Trade (Development and Regulation) Act, 1992 or any other law for the time being in force can be exported through post [Reference - CBIC Circular No. 14/2018-Customs dated 04.06.2018].

Personal Exports - In the case of natural persons (i.e. other than firms & companies) exporting parcels, Postal Bill of Export (PBE) is not required to be filed. They just need to attach the properly filled CN 22/23 forms with the parcel. (Refer- Para No. 6 of Circular No. 14/2018-Customs dated 04.06.2018).

Commercial Exports–In the case of Commercial exports, all IEC holders are permitted to export goods through FPOs. In this case, it is mandatory to file Postal Bill of Export (PBE-I) for e-commerce exports and Postal Bill of Export (PBE-II) for other than e-commerce exports at APSO, Mumbai. The Central Board of Indirect Taxes & Customs (CBIC), Government of India has recently makes the Postal Export (Electronic Declaration and Processing) Regulations, 2022 vide Notification No. 104/2022-Customs (N.T.) dated 09/12/2022. These Regulations shall apply to export of goods by any person, holding a valid Import-Export Code issued by the DGFT, in furtherance of business through a FPO appointed by the Board under clause E of Sub-Section (a) of Section 7 of the Customs Act, 1962. Further, Commercial export can be done through DNK portal by filing Postal Bill of Export (PBE-III) for e-commerce exports and Postal Bill of Export (PBE-IV) for other than e-commerce exports

Restricted goods are those which must meet certain conditions before clearance through Customs. As per Chapter 9 of the Foreign Trade Policy 2015-20, “Restricted” is a term indicating the import or export policy of an item, which can be imported into the country or exported outside, only after obtaining an Authorization from the Offices of Director General of Foreign Trade (DGFT).

Goods such as Unmanned Aerial Vehicles (UAVs)/Drones, Rifle Scope, Live and Attenuated Microorganisms, Different kinds of Communication & Radio Equipments, Bank Notes, Unused Postage, Revenue or Other Stamps of current or new issue in the country with a recognized face value etc. are some examples of restricted goods. For detailed list and conditions to be fulfilled,Downloads section at may be referred. The restricted goods are liable to confiscation and receiver is liable to pay fine or penalty or both.

Prohibited goods means any goods the import or export of which is subject to any prohibition under the Customs Act, 1962 or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with. As per chapter 9 of the Foreign Trade Policy 2015-20, “Prohibited” indicates the export/import policy of an item, as appearing in ITC (HS) or elsewhere, whose import or export is not permitted.

Goods such as narcotic drugs, arms & ammunition, E-cigarette, obscene films/printed material, adult toys etc. are prohibited goods and are liable to absolute confiscation and the receiver is liable to penal action, even if the goods have been sent unsolicited. For detailed list ‘Downloads section at be referred.

In case of post parcel/packets, the Customs department assesses the duty payable and the postal department collects the assessed duty from the receiver of the consignment at the time of delivery and subsequently deposits it with the Customs.

In such a situation, the consignee should refrain from accepting the delivery of the consignment from the Postal Official. Instead, the consignee 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. Re- assessment of the duty is done on the strength of the fresh and valid documents submitted in person or though post or through e-mail, unless physical examination is required.

Before answering this, it is necessary to understand how Customs works in case of parcels imported through Post. Suppose your relative sends a parcel from USA through Post that is to reach Mumbai. The Parcel, if it comes to Delhi Airport via Post, will not be examined there by Customs. The parcel is in the custody of Postal Department.

Postal Department will send it to Mumbai APSO. Mumbai APSO will make its inventory and after making that, Postal Department presents it before Customs Officers. Customs Officers examine the parcel. If the value is under duty free category, they clear the parcel on the spot. In case your parcel is liable for duty, the Customs Officer levies the duty amount and hands it to postal department which delivers your Parcel to you and also collects the duty. Only in rare cases where more details are required by Customs or the goods are restricted or prohibited, the goods are withheld or detained and letter is written to receiver. Thus, the parcels are cleared by customs in a very short time.

The Postal authorities being Custodians of the Import parcels are at all times responsible for the safety, security, and handling and repacking of the contents of the consignments. Therefore, no claim for compensation on account of shortage, pilferage, improper handling, damage or defective packing lies with the Customs. The status of the consignment can be checked from the Postal Department website For queries regarding pilferage, shortage, improper handling, damage or defective packing the Postal Department should be contacted. For queries regarding Customs clearance the Customs office at APSO, Mumbai should be contacted.