TaxTMI 
TaxTMI 
Postal Imports Regulations, 2025
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....f; (ii) perishables; (iii) publications containing maps depicting incorrect boundaries of India; (iv) precious and semi-precious stones, gold or silver in any form; (b) import of goods under any export promotion scheme referred to in the Foreign Trade Policy 2009-14 or 2015-20 or 2023, as the case may be. 3. Definitions : - (1) In these regulations, unless the context otherwise requires,- (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "Authorised agent" means a person authorised by an importer who has a valid license under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs broker who has been issued a photo identity card in Form G of the said regulations; (c) "Electronic Advance Data" means the pre-arrival electronic information specified in Article 8 of the Universal Postal Convention related to postal goods which is made available by the Postal Authority to the Customs Automated System; (d) "Foreign Post Office" means a Foreign Post Office notified under clause (e) of sub section (1) of section 7 of the Act for clearance of imported goods; (e) "Post....
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....oper officer may select the goods for examination based on the results of scanning, inspection and the information present in Form CN 22, Form CN 23, Form CP 72 or the Postal Bill of Import, as the case may be. Provided that such selection may also be based on risk evaluation through appropriate selection criteria. (3) The proper officer of Customs may perform risk-based assessment of the goods, in respect of which the Electronic Advance Data has been made available by the Postal Authority to the Customs Automated System, before the arrival of the goods at the Foreign Post Office. Provided that in respect of the goods for which the Electronic Advance Data has not been made available, the risk-based assessment may be performed after the goods are presented by the Postal Authority along with the list of goods referred in sub-regulation (2) of regulation 4. (4) For the purpose of verification, the proper officer of Customs may require the importer, or his authorised agent, to produce any document or information as may be necessary. (5) Where the proper officer is satisfied that the goods are not prohibited, he may make an order permitting clearance after completio....
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....all be governed by the regulations made under sections 146, and 147 of the Act. 9. Obligation of Postal Authority.- (1) On arrival at the Foreign Post Office from where the goods are to be cleared, the goods shall not be dealt with in any manner except as may be directed by the Commissioner of Customs. (2) No person shall open, except with the permission of proper officer of Customs, any Receptacle or Bag or Package containing the goods meant to be cleared from that Foreign Post Office. (3) The Postal Authority shall present all the postal imported parcels, along with the list of such parcels at the Foreign Post Office to the proper officer of Customs, in such manner as to the satisfaction of the said proper officer, for screening, inspection, examination and assessment thereof. (4) The Postal Authority shall not deliver any goods to the recipient unless an order permitting clearance of the goods has been made by the proper officer of Customs under regulation 5. (5) In respect of goods for which an order permitting clearance of the goods has been made by the proper officer of Customs under regulation 5, the Postal Authority shall provide information to the proper off....
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....nbsp; Importer Details Name of the Importer Importer- Exporter Code or PAN Address of the Importer State Code GSTIN Details of Customs Broker Customs Broker License No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Consignor or Supplier or Seller details Origin Details E-Commerce Particulars Name and Address of Seller Name and Address of Consignor if not same as Seller Country of Origin GSTIN of E-commerce Operator URL (name of Website) Payment Transaction ID (11) (12) (13) (14) (15) (16) Invoice Details Invoice No and date Currency Code Exchange Rate Invoice Terms (FOB or CIF or Exworks) Invoice Value Invoice Value (INR) Frei ght (INR ) Insurance (INR) Com missio ns (INR) Load ing (INR ) Miscellaneous Charge (INR) SVB Loading (INR) Handling charges (INR) Total Assessable Value (INR) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) Item wise Details Customs Duty Cess or ....