Customs clearance procedures require Post Office handover, detention for examination, sealed reclosure, and duty assessment and recovery. The Postmaster must hand over parcel mail documentation to the Principal Appraiser and, in consultation with the Principal Postal Appraiser, open and scrutinise letter mail under Customs supervision to detain suspected dutiable or prohibited items. Customs Appraisers shall mark parcels for detention where particulars are deficient or misdescribed, assess duties on remaining parcels, require supporting invoices if necessary, and have values converted to rupees and audited. Detained parcels are examined, reclosed and sealed by Post Office officials, reported if prohibited or misdescribed, and duties recovered by the Post Office from addressees with records retained and duplicates kept by Customs for three years.