Customs clearance for post and courier shipments requires duty assessment before delivery and allows expedited release after compliance. Customs coordinates with postal authorities to clear post parcels, selectively inspects goods, and ensures compliance with the Customs Act; goods exceeding free gift/sample limits require duty assessment with duties indicated to postal authorities and collected before delivery. Courier imports and exports are governed by regulations that permit electronic declaration and expedited Customs clearance upon discharge of duties, and designated courier terminals staffed by Customs officers may be established to handle courier cargo for delivery after clearance.