https://www.taxtmi.com/acts?id=1313 Courier imports require prescribed arrival statements, courier bill of entry filings, controlled handling of courier bags, and presentation of all goods for examination and assessment. Standard bill of entry forms are mandatory for specified exemption, licence, related-party, directed, and higher-value imports. Goods uncleared after thirty days may be detained and disposed of after notice, with storage and holding charges payable by the authorised courier. After fifteen days, uncleared goods may be re-exported or returned to the sender if they are not prohibited, restricted, or subject to enforcement proceedings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 13 Aug 2026 14:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1313 Courier imports require prescribed arrival statements, courier bill of entry filings, controlled handling of courier bags, and presentation of all goods for examination and assessment. Standard bill of entry forms are mandatory for specified exemption, licence, related-party, directed, and higher-value imports. Goods uncleared after thirty days may be detained and disposed of after notice, with storage and holding charges payable by the authorised courier. After fifteen days, uncleared goods may be re-exported or returned to the sender if they are not prohibited, restricted, or subject to enforcement proceedings. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1313