Importation by post: permitted items, restricted/prohibited lists, duty treatment, exemptions, tracking, KYC and grievance process. Importation by post permits most goods except specified exclusions and categorises consignments as permitted, restricted (requiring DGFT authorization) or prohibited (barred and liable to confiscation). Duty treatment separates B2B, personal monetary imports and gift imports; personal imports under CIF Rs.1,000 are duty exempt. IGST is levied on CIF+BCD+SWS; reassessment is available only before delivery. Postal authorities handle custody and damage claims; KYC and procedural contacts are prescribed for clearance and grievances.