Postal export declaration requirements mandate prescribed electronic forms and exchange control clearance, with detention and adjudication for prohibited consignments. Exports by post must be accompanied by prescribed declarations under the Exports by Post and Postal Export (Electronic Declaration and Processing) regulations; exports under FTP reward schemes require the prescribed form. Exchange control declarations on the P.P. form are required where payment is received unless exempted by a central bank or authorised dealer certificate. Postal authorities must present suspected consignments to Customs, which may detain and open parcels; uncontaminated parcels are repacked for export, while prohibited, restricted or intentionally misdeclared consignments trigger investigation and adjudication.
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Provisions expressly mentioned in the judgment/order text.
Postal export declaration requirements mandate prescribed electronic forms and exchange control clearance, with detention and adjudication for prohibited consignments.
Exports by post must be accompanied by prescribed declarations under the Exports by Post and Postal Export (Electronic Declaration and Processing) regulations; exports under FTP reward schemes require the prescribed form. Exchange control declarations on the P.P. form are required where payment is received unless exempted by a central bank or authorised dealer certificate. Postal authorities must present suspected consignments to Customs, which may detain and open parcels; uncontaminated parcels are repacked for export, while prohibited, restricted or intentionally misdeclared consignments trigger investigation and adjudication.
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