https://www.taxtmi.com/acts?id=1313 Clearance of import goods through courier requires immediate filing of the prescribed statement on arrival, custody of courier bags under customs direction, and presentation of goods for examination and assessment. Entry may be made through the prescribed Courier Bill of Entry forms or, for specified categories such as exemption claims, scheme-based imports, related-party imports, directed cases, and goods above the declared value threshold, through the bill of entry forms prescribed under the Bill of Entry (Forms) Regulations, 1976. Uncleared goods may be detained and disposed of after thirty days, while re-export or return may be requested after fifteen days if the goods are not prohibited or restricted. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 12:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1313 Clearance of import goods through courier requires immediate filing of the prescribed statement on arrival, custody of courier bags under customs direction, and presentation of goods for examination and assessment. Entry may be made through the prescribed Courier Bill of Entry forms or, for specified categories such as exemption claims, scheme-based imports, related-party imports, directed cases, and goods above the declared value threshold, through the bill of entry forms prescribed under the Bill of Entry (Forms) Regulations, 1976. Uncleared goods may be detained and disposed of after thirty days, while re-export or return may be requested after fifteen days if the goods are not prohibited or restricted. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1313