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Postal personal imports classified under Tariff Heading 9804; importability governed by FTP with specified exclusions. Postal and air consignments for personal use are classifiable under Tariff Heading 9804, split into subheadings for drugs and medicines and for other items; duty follows this classification while importability is governed by the FTP. Excluded from this heading are goods imported through courier services, motor vehicles, alcoholic drinks, and goods entering under an import licence or customs clearance permit.
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.
<h1>Postal personal imports classified under Tariff Heading 9804; importability governed by FTP with specified exclusions.</h1> Postal and air consignments for personal use are classifiable under Tariff Heading 9804, split into subheadings for drugs and medicines and for other items; duty follows this classification while importability is governed by the FTP. Excluded from this heading are goods imported through courier services, motor vehicles, alcoholic drinks, and goods entering under an import licence or customs clearance permit.
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