Postal import assessment governs duty treatment and adjudication for personal use, gifts, online purchases and restricted items. Assessment of postal imports depends on declared use and value: personal-use consignments under the postal tariff receive concessional assessment within the low-value threshold, while consignments exceeding thresholds or falling in restricted categories must be classified under the relevant tariff heading and adjudicated for Foreign Trade Policy violations with merit rates of duty; gifts and commercial samples have specified concessions subject to limits and otherwise are chargeable and adjudicable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Postal import assessment governs duty treatment and adjudication for personal use, gifts, online purchases and restricted items.
Assessment of postal imports depends on declared use and value: personal-use consignments under the postal tariff receive concessional assessment within the low-value threshold, while consignments exceeding thresholds or falling in restricted categories must be classified under the relevant tariff heading and adjudicated for Foreign Trade Policy violations with merit rates of duty; gifts and commercial samples have specified concessions subject to limits and otherwise are chargeable and adjudicable.
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