Importability of dutiable items through post

Importability of dutiable goods by post requires a bill of entry, Customs examination, and duty treatment for personal imports.

Import by letter, packet or parcel requires filing a bill of entry declaring that the consignment may be opened for Customs examination; Customs may allow postal importation if satisfied as to the correctness of declared nature, weight and value. Personal-use items not subject to FTP or Customs Act prohibitions may be imported through the postal channel on payment of duties under the applicable tariff heading, with a small-duty exemption where payable duty is below the prescribed threshold.