Postal Bill of Import Form defines required declarations and itemised duty particulars for non-personal postal imports. Form-II (Postal Bill of Import for non-personal goods) requires postal article identification, importer particulars, customs broker details where applicable, consignor/seller and origin data, e commerce particulars, and an invoice breakdown (currency, exchange rate, invoice terms, freight, insurance, commissions, loading, handling and other charges) to compute the total assessable value. Itemised entries must specify description, quantity, classification code, assessable value and calculated duties including basic customs duty, additional duty/IGST, cess or surcharge and compensation cess with any exemption notifications. A declaration signed by the importer or authorised agent is required; if signed by a broker, the importer must still furnish the prescribed declaration.