https://www.taxtmi.com/acts?id=11622 Import clearance by courier requires advance electronic filing of the import manifest and electronic entry of goods through the appropriate Courier Bill of Entry. Courier packages may not be opened or otherwise dealt with except under customs directions or with permission of the proper officer. Imported goods must be presented for inspection, screening, examination, and assessment in the prescribed manner. Uncleared goods may be detained after thirty days and disposed of after notice, while re-export or return may be requested after fifteen days if the goods are not prohibited or restricted and no enforcement proceedings have been initiated. en-us Sat, 14 Aug 2010 00:26:20 +0530 Wed, 01 Apr 2026 10:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11622 Import clearance by courier requires advance electronic filing of the import manifest and electronic entry of goods through the appropriate Courier Bill of Entry. Courier packages may not be opened or otherwise dealt with except under customs directions or with permission of the proper officer. Imported goods must be presented for inspection, screening, examination, and assessment in the prescribed manner. Uncleared goods may be detained after thirty days and disposed of after notice, while re-export or return may be requested after fifteen days if the goods are not prohibited or restricted and no enforcement proceedings have been initiated. Act-Rules Customs Sat, 14 Aug 2010 00:26:20 +0530 https://www.taxtmi.com/acts?id=11622