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of <h1>Customs Manual Details Import/Export Procedures via Post, Chapter Heading 9804, Duty Rates, and Exemptions for Gifts/Samples</h1> The Customs Manual outlines procedures and legal provisions for importing and exporting goods via post in India. Goods imported by post are classified under Chapter Heading 9804 of the Customs Tariff Act, 1975, with specific duty rates. Import and export processes are governed by the Customs Act, 1962, and require declarations for assessment. Exemptions exist for gifts and samples under certain value limits, and specific restrictions apply to currency and prohibited items. The manual details procedures for postal imports and exports, including duty assessments, handling of detained parcels, and claiming drawbacks. Export by post is subject to compliance with Foreign Trade Policy regulations.
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