Importability of dutiable goods by post clarifies procedural requirements and duty treatment for postal consignments. Importability of dutiable goods through post is permitted when consignments are accompanied by a bill of entry and a declaration allowing Customs to open parcels for examination; Customs may accept postal importation where declared nature, weight and value are correctly stated. Personal-use items not prohibited under the FTP or Customs Act may be imported via post on payment of duties under the relevant tariff heading for personal use, and consignments with duty payable below a specified threshold are exempt under notification.