Courier import classification determines tailored clearance categories and specific Bills of Entry for documents, samples, gifts, and commercial consignments.

Import consignments by courier are categorized into documents, samples, free gifts, low value dutiable/commercial goods, and higher value commercial goods, with category definitions tied to commercial character, value thresholds, prohibitions, and exemption eligibility. Distinct declaration procedures exist: simplified Courier Bills of Entry are prescribed for manual clearance (separate forms for documents, samples/gifts, and low value commercial shipments) and corresponding CBE forms are prescribed for electronic filing; a regular Bill of Entry is required for specified imports such as those under special schemes, licences, related person shipments, officer direction, and consignments above the low value threshold.

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