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<h1>Dutiable Goods via Postal Channels Allowed with Accurate Declaration and Compliance under Tariff Heading 9804; Duty Exemption Below Rs. 1000.</h1> Import of dutiable goods via postal channels is allowed if a bill of entry is filled out, permitting Customs examination. Goods can be imported if the declaration accurately states the nature, weight, and value. Personal use items, not prohibited under the Foreign Trade Policy or Customs Act, can be imported through postal channels with applicable duties under Tariff Heading 9804. Customs duty is exempt if the payable amount is less than Rs. 1000.