Customs clearance for postal and courier consignments: duties assessed and collected before delivery under expedited regulatory procedures. Customs coordinates with postal authorities to grant clearances after selective checks; post consignments not qualifying as free gifts or samples are assessed for duties, which are communicated to postal authorities and collected before delivery. Courier imports and exports operate under a regulatory framework enabling expedited electronic clearance and may be handled at dedicated courier terminals staffed by Customs officers, subject to duty discharge.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs clearance for postal and courier consignments: duties assessed and collected before delivery under expedited regulatory procedures.
Customs coordinates with postal authorities to grant clearances after selective checks; post consignments not qualifying as free gifts or samples are assessed for duties, which are communicated to postal authorities and collected before delivery. Courier imports and exports operate under a regulatory framework enabling expedited electronic clearance and may be handled at dedicated courier terminals staffed by Customs officers, subject to duty discharge.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.