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            <h1>Customs Manual Explains Import/Export Rules for Postal Services in India; Highlights Duty Exemptions for Gifts and Samples</h1> The Customs Manual outlines procedures for the import and export of goods via postal services in India, facilitated by Foreign Post Offices and sub-Foreign Post Offices. Import of dutiable goods by post is restricted unless accompanied by a proper declaration. Personal use items exempt under the Exim Policy can be imported with applicable duties, except for certain goods like motor vehicles and alcoholic drinks. Bona fide gifts valued up to Rs. 5,000 are duty-exempt, and commercial samples are similarly exempt under specific conditions. The manual details procedures for customs examination, assessment, and clearance of parcels and letter mail, emphasizing compliance with the Customs Act, 1962, and related notifications.

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