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    <title>CBIC Circular No. 35/2026-Customs: New SOP for Clearance of Personal Postal Imports through Foreign Post Offices</title>
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    <description>Personal postal imports through Foreign Post Offices are processed through an electronic, risk-based procedure using the FPO Import Application and the Risk Management System. Electronic Advance Data may permit pre-arrival assessment, while physical examination is generally limited to risk-selected or otherwise identified articles; reasons for examining facilitated articles must be recorded. Document Call Letters should be specific and consolidated. Where no adequate response is received within 30 days, assessment may proceed on available information. Delivery requires a Customs clearance order and payment or realisation of applicable duty. Commercial postal imports remain outside this procedure.</description>
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    <pubDate>Tue, 25 Aug 2026 08:35:01 +0530</pubDate>
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      <link>https://www.taxtmi.com/article/detailed?id=17271</link>
      <description>Personal postal imports through Foreign Post Offices are processed through an electronic, risk-based procedure using the FPO Import Application and the Risk Management System. Electronic Advance Data may permit pre-arrival assessment, while physical examination is generally limited to risk-selected or otherwise identified articles; reasons for examining facilitated articles must be recorded. Document Call Letters should be specific and consolidated. Where no adequate response is received within 30 days, assessment may proceed on available information. Delivery requires a Customs clearance order and payment or realisation of applicable duty. Commercial postal imports remain outside this procedure.</description>
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