Postal and courier customs regulations govern entry, examination, duty assessment, clearance, and transhipment of goods. The Board may make regulations governing the import and export of goods by post or courier, including the form and manner of filing an entry, custody, examination, assessment to duty, and clearance of such goods. The provision also authorises regulations for the transit or transhipment of goods imported by post or courier from one customs station to another or to a place outside India, establishing procedural and administrative rules for postal and courier consignments.