Postal imports entry rules require electronic advance data and filing of a Postal Bill of Import, with duty payment before delivery to enable customs assessment. Entry for postal imports is constituted by Form CN 22, CN 23 or CP 72 affixed to parcels; the Postal Authority must present an electronic list of arrived parcels on the day of arrival and importers or authorised agents must file a Postal Bill of Import electronically for non personal goods. Customs will perform scanning, risk based assessment using Electronic Advance Data where available, and may examine selected parcels; no delivery is permitted until applicable duties are paid and clearance is electronically communicated. Penalties apply for contraventions and the Commissioner may relax requirements for reasons recorded in writing.
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Provisions expressly mentioned in the judgment/order text.
Postal imports entry rules require electronic advance data and filing of a Postal Bill of Import, with duty payment before delivery to enable customs assessment.
Entry for postal imports is constituted by Form CN 22, CN 23 or CP 72 affixed to parcels; the Postal Authority must present an electronic list of arrived parcels on the day of arrival and importers or authorised agents must file a Postal Bill of Import electronically for non personal goods. Customs will perform scanning, risk based assessment using Electronic Advance Data where available, and may examine selected parcels; no delivery is permitted until applicable duties are paid and clearance is electronically communicated. Penalties apply for contraventions and the Commissioner may relax requirements for reasons recorded in writing.
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