Postal mode refers to shipments sent through government-operated postal services (India Post) under Postal Imports Regulations, 2025 and Postal Export (Electronic Declaration and Processing) Regulations, 2022. However, Courier mode involves private courier companies (e.g., DHL, FedEx, UPS, etc) under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.

BASIC DUTY STRUCTURE FOR IMPORT THROUGH COURIER

• 1. The Customs duty applicable on consignment imported as Business to Business is as per Customs Tariff.
• 2. For CTH 9804 (Personal Use), duty structure is as follows: The Customs duty on consignment imported in the name of individual (where transaction of money is involved), is 30.98% whereas customs duty rate on import consignments imported as gifts (where transaction of money is not involved) is@41.60%.

The detailed bifurcation of Customs duty structure for different consignments is as below:

Assuming Assessable Value of Goods (Cost, Insurance & Freight) is Rs. X

2.2) All goods imported under CTH 9804, intended for personal use and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation Act) 1992 (22 of 1992) but excluding articles falling under heading 9803 attract duty of BCD 10%, SWS 10%, IGST 18% as per SI No. 608 of Customs Notification No. 50/2017. The detailed breakup of duty structure on personal imports where commercial transaction is involved and where benefit of duty concession under SI No. 608 of Customs Notification 50/2017 as amended is applicable as given below:

Assuming Assessable Value of Goods (Cost, Insurance & Frieght) is Rs. X

3. For CTH 49011010 Printed Books, duty structure is as follows:

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.

Except for certain restricted or prohibited categories, all other goods can be imported or exported via courier mode. Generally, the following categories of goods are not permitted:

• The following imported goods require testing of samples or reference to the relevant statutory authorities or experts before their clearance:
  • (i) Animals and parts thereof, plants and parts thereof
  • (ii) Perishables
  • (iii) Publications containing maps depicting incorrect boundaries of India
  • (iv) Precious and semi-precious stones, gold or silver in any form
• Import or export of goods under any Export Promotion Schemes other than Drawback, RoDTEP, and RoSCTL schemes.
• The following export goods are also not permitted through courier mode:
  • (i) Goods which are subject to levy of any duty on their exports
  • (ii) Goods where the value of the consignment exceeds ₹10 lakh and a transaction in foreign exchange is involved. However, the limit of ₹10 lakh shall not apply to export consignments where a G.R. Waiver or specific permission has been obtained from the Reserve Bank of India.
• For more details, please refer to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.

For courier shipments, tracking can be done by visiting the concerned courier company’s website and entering the Tracking ID or House Airway Bill Number (HAWB). Additionally, shipments can also be tracked through the official Customs tracking portal at https://eccsmobility.cbic.gov.in/eicimobility/ by entering the HAWB number and the name of the courier agency.

All personal imports are classified under heading (CTH) - 9804 of the Customs Tariff Act, 1975, whether imported through Post, Courier, or by Sea or Air. Examples of personal imports include purchases made by individuals through e-commerce portals.

The charges for clearance of courier shipments include:

• Applicable duty payable to the Customs department.
• Applicable handling fees and service charges payable to the courier agency.
• Demurrage charges, if any, payable to the custodian of the goods.

The handling fees, service charges, and demurrage charges may vary depending on the respective courier agencies or custodians.

Also, please refer to the Circular No. 02/2018-Customs dated 12.01.2018 and Public Notice 52/2025-26 dated 07.10.2025.

Shipments imported via courier services in India are submitted to the Customs Department only after the courier agencies file a Bill of Entry. A significant cause of delay in this process is the KYC requirement from the importer, as the Bill of Entry can only be filed once KYC is completed. After that goods are presented to Customs, they undergo assessment or examination, and if they are found to comply with the regulations, a clearance order is issued once the applicable duties and charges are paid. The shipment is then handed over to the respective courier services for delivery to the recipient. During the assessment or examination process, Customs may request additional information, documents, or clarifications regarding valuation, product classification, prohibitions or restrictions, payment issues, and regulatory matters to facilitate the import clearance. Importers are advised to provide the necessary documentation and clarifications to ensure a timely clearance process. After Customs clearance, shipments may experience delays due to operational and logistical challenges faced by courier agencies, such as incorrect addresses, transit problems, inefficiencies in local distribution networks, and carrier capacity limitations.

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 the Handbook of Procedures of Foreign Trade Policy (2015-20) read with Para 9.2 of Circular No. 14/2018-Customs dated 04.06.2018.

Courier agencies or custodians, in the case of goods imported via Courier Mode, are responsible for the safety, security, handling, and repacking of consignments. Therefore, any claims for compensation due to shortages, theft, improper handling, damage, or defective packaging should be directed to the respective courier agency or custodian of the goods.

You may have received a notice because Customs requires additional information, documents, or clarifications to process or assess your import shipment. This ensures compliance with import regulations and helps verify the nature, value, classification, or origin of the goods. The importer is advised to provide the necessary clarifications and documents promptly to enable proper and quick assessment/clearance by Customs.

It has been observed that several individuals have received fake calls, emails, or letters claiming to be from Customs officials, asking them to deposit money into personal bank accounts for release of parcels, gifts, or rewards. Such communications are fraudulent.

Customs Officers do not make telephonic calls or send emails asking for money deposits in individual bank accounts.

Do not respond to such fake calls or messages. In case of doubt, you may contact the jurisdictional Foreign Post Office or your courier agency for verification.

For queries regarding Customs clearance, the Customs Office at the International Courier Terminal, Mumbai may be contacted.