Postal import/export rules: postal declarations operate as the customs entry and determine duty valuation and procedures. Presentation by postal authorities of lists or declarations to the Proper Officer constitutes the operative entry for customs assessment; valuation and duty rates apply as on the date of presentation (or vessel entry inward where applicable). Dutiable imports by post require a front-side declaration of nature, weight and value or an attached permission to open; bona fide gifts and commercial samples are admissible under specified value and usage conditions but excesses invite full assessment, duty, penalties and possible confiscation. Customs and Post Office procedures govern detention, examination, assessment, collection and remittance of duties, and prescribed forms and labelling govern drawback and re-export claims.