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of <h1>Customs Manual 2015: Importing and Exporting via Post in India, Key Rules and Section 9804 Exclusions Explained.</h1> The Customs Manual 2015 outlines procedures and regulations for importing and exporting goods through post in India. Goods imported via post are classified under Chapter Heading 9804 of the Customs Tariff Act, 1975, with specific exclusions such as motor vehicles and alcoholic drinks. The manual details the legal framework, including relevant sections of the Customs Act, 1962, and procedures for clearance, duty assessment, and handling of contraband. It also covers exemptions for gifts and commercial samples, restrictions on currency imports, and procedures for claiming drawbacks on exports. Specific rules apply to the import and export of dutiable goods, gifts, samples, and currency through postal channels.
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