|
The facility for import of goods by Post Parcels has
been provided by the Postal Department at its Foreign Post Offices and
sub- Foreign Post Offices. Customs facilities for examination, assessment,
clearance etc. are available at these Post Offices. Export of parcels
can also be effected at the facilities provided at Foreign Post Offices
and sub-Foreign Post Offices. Limited facility for export clearances are
also available at Export Extension Counters opened by the Postal Department
where parcels for export are accepted and cleared by the Customs.
2. Letter
Mail Articles are generally cleared by the Customs at the time of their
arrival and sorting unless they appear to contain contraband or dutiable
articles. In such cases, the Letter Mail is subjected to further examination
at the Foreign Post Offices or sub- Foreign Post Offices, as the case
may be.
3. Goods
imported or exported by post are governed by sections 82, 83 & 84
of the Customs Act, 1962. Furthermore, vide Notification No. 53/Cus dated
17.6.1950 (as amended by Notification No. 111/Cus dated 8.7.1955) Rules
Regarding Postal Parcels & Letter Packets From Foreign Ports In/Out
Of India have also been framed.
Importability of items through Post:
4. Import
of dutiable goods by letter, packet or parcel posts is prohibited under
Notification No. 78-Cus., dated 2.4.1938 (as amended), read with section
11 of the Customs Act, 1962, except where such letter or packet bears
a declaration stating the nature, weight and value of the contents or
if such a declaration is attached alongside indicating that the letter/packet
may be opened for Customs examination. Dutiable goods may also not be
imported by Post in case the Customs is not satisfied that the details
as above are incorrectly stated in the declaration.
5. Items
intended for personal use, which are exempt from the prohibitions under
the Exim Policy, 1997-2002 or the Customs Act, 1962, can be imported by
postal channel on the payment of appropriate duties under Chapter Heading
No. 98.04 of the Customs Tariff. This, however, does not apply to items
viz. Motor Vehicles, Alcoholic Drinks and goods imported through Courier
Service which are to be assessed at merit rates of duty. In case the customs
duty payable is not more than Rs. 100/-, the same is exempt vide Notification
No. 17/2001-Cus. dtd. 1.3.2001, as amended.
Import of Gifts:
6. At the
same time, bona fide gifts upto a value-limit of Rs. 5, 000/-, imported
by post, are exempt from basic and additional customs duties vide Notification
No. 171/93-Cus. dtd. 16.9.1993. Items imported as gift should not be restricted
for importation under Foreign Trade (Development and Regulation) Act,
1992.
7. The sender
of the gift may not necessarily be residing in the country from where
the goods have been dispatched. Any person abroad can send the gifts to
relatives, business associates, friends, companies and acquaintances.
The gifts have to be for bonafide personal use. The purpose of this stipulation
is that the person receives the gift genuinely free and the payment is
not made for it through some other means. The quantity and frequency of
the gifts should not give rise to the belief that it is used as a route
to transfer money. The gifts can be received by individuals, societies,
institutions, like schools and colleges and even corporate bodies.
8. For the
purposes of calculating the value-limit of Rs. 5, 000/- in case of imports
of gifts, postal charges or the airfreight is not taken into consideration.
The exemption under the above-referred Notification is subject to revision
from time to time. The value of Rs. 5, 000/- is taken as the value of
the goods in the country from where the goods have been dispatched.
9. If the
value of the gifts received is more than Rs.5, 000/-, the receiver has
to pay customs duty on the whole consignment, even if the goods have been
received free, unsolicited. In addition, at the discretion of the Assistant/
Deputy Commissioner, if the goods are restricted or banned for import,
the receiver has a liability for penalty for such import, even if the
goods have been sent unsolicited.
10. Customs
duty is chargeable on gifts assessed over Rs. 5, 000/- by the Customs.
In case of post parcel, the customs department assesses the duty payable
and the postal department collects the assessed duty from the receiver
of the gift and subsequently deposits it with the customs. In case of
imports of gifts by the Courier mode, the courier company deposits the
amount with customs and collects the same from the receiver at the time
of giving delivery. If the amount is high, the courier company intimates
the receiver to contact Customs or make payment of duty for the said goods
before release of the goods to the receiver.
Import of Samples:
11. Bona
fide commercial samples and prototypes imported by post are also exempted
from customs duty, subject to the value limit of Rs. 5, 000/-, provided
that the samples are supplied free of cost by the supplier. Subject to
conditions prescribed under Notification No. 154/94-Cus. dtd. 13.7.1994
(as amended from time to time), samples and prototypes of higher value
are also permitted to be imported with a view to help exports.
Parcels containing medicines and life saving drugs:
12. Life
saving drugs and items specified under Sl. No. 371 in the Notification
No. 17/2001-Cus. dtd. 1.3.2001 (as amended), subject to the conditions
prescribed therein, may be imported by post free from customs duty for
personal use.
13. In addition
to the above, various general exemptions from customs duties on merits
would be available on imports made through postal channel.
Procedure in case of Postal Imports:
14. The Rules
prescribed for landing and clearing at notified Ports/Airports/Land Customs
Stations of parcels and packets forwarded by the foreign mails or passenger
vessels or air liners are as follows: -
| (a) |
The boxes or bags containing the parcels labeled
as "Postal Parcel", "Parcel Post", "Parcel
Mail", "Letter Mail" will be allowed to pass at
the Foreign Parcel Department of the Foreign Post Offices and
Sub Foreign Post Offices. |
| (b) |
On receipt of the parcel mail, the Postmaster
hands over to the Customs the following documents: |
|
| (i) |
a memo showing the total number
of parcels received from each country of origin; |
| (ii) |
parcel bills in sheet form
(in triplicate) and the senders’ declarations (if available)
and any other relevant documents that may be required
for the examination, assessment etc. by the Customs Department; |
| (iii) |
the relative Customs Declarations
and dispatch notes (if any); and |
| (iv) |
any other information required
in connection with the preparation of the parcel bills
which the Post Office is able to furnish. |
|
| (c) |
On receipt of the documents, the Customs Appraiser
shall scrutinize the particulars given in the parcel bill and
shall identify the parcels required to be detained for examination
either for want of necessary particulars or defective description
or suspected misdeclaration or under-valuation of contents. The
remaining parcels are to be assessed by showing the rates of duty
on the declarations or parcel bill, as the case may be. For this
purpose, the Appraisers are generally guided by the particulars
given in the parcel bill or Customs declarations and dispatch
notes (if any). When any invoice, document or information is required
whereby the real value, quantity or description of the contents
of a parcel can be ascertained, the addressee may be called upon
by way of a notice to produce or furnish such invoice, document
and information. |
| (d) |
Whenever necessary, the values from the declarations
are entered into the parcel bill and after conversion into Indian
Currency at the ruling rates of exchange, the amount of duty is
calculated and entered. The relevant copies of parcel bills with
the declarations so completed are then returned to the Postmaster
immediately. In case of postal imports, duty is calculated at
the rate and valuation in force on the date that the postal authorities
present a list of such goods to the Customs. In case the list
is presented before the arrival of the vessel carrying the goods,
the list is deemed to have been presented on the date of the arrival
of the vessel. |
| (e) |
All parcels marked for detention in the manner
indicated above are to be detained by the Postmaster. Rest of
the parcels will go forward for delivery to the addressee on payment
of the duty marked on each parcel. |
| (f) |
As soon as the detained parcels are ready for
examination, they are submitted together with the parcel bill
to the Customs. After examining them and filling in details of
contents of value in the parcel bills, Customs note the rate and
amount of duty against each item. The remarks "Examined"
is then to be entered against the entry in the parcel bill relating
to each parcel examined by the Customs Appraiser and the Postmaster’s
copies will be returned by the Customs. |
| (g) |
In the case of receipt of letter mail bags, the
Postmaster gets the bags opened and scrutinized under the supervision
of the Customs with a view to identify all packets containing
dutiable articles. Such packets are to be detained and are presented
in due course to the Customs Appraiser with letter mail bill and
assessment memos for assessment. |
|
As soon
as packets so detained are ready for examination and assessment,
they shall be submitted together with the relative letter mail
bill and assessment memos to the Customs. After examining them
and filling the details of contents of value in the bill, the
Customs Appraiser will note the rate and amount of duty against
each item. He will likewise fill in these details on the assessment
memos to be forwarded alongwith each packet. |
| (h) |
All parcels or packets required to be opened for
Customs examination are opened, and after examination, re-closed
by the Post Office officials and are then sealed by them with
a distinctive seal. The parcels or packets remain throughout in
the custody of the Post Office officials. |
| (i) |
If on examination the contents of any parcel or
packet are found to be misdeclared or the value understated or
to consist of prohibited goods, such parcels or packets must be
detained and reported to the Customs and the Postmaster does not
allow such parcels or packets to go forward without the Customs’
orders. |
| (j) |
The duties as assessed by the Customs Appraiser
and noted in the parcel bill or letter mail bill shall be recovered
by the Post Office from the addressees at the time of delivery
to them. The credit for the total amount of duty certified by
the Customs Appraiser at the end of each bill are given by the
Post Office to the Customs Department in accordance with the procedure
settled between the two Departments. |
| (k) |
The parcel bills or letter mail bills and other
documents on which assessment is made remain in the custody of
the Post Office, but the duplicates, where these are prepared,
are kept in the Customs Department for dealing with claims for
refunds, etc. |
Procedure in case of Postal Exports:
| (a) |
The rate of duty and tariff value, if any, applicable
to any goods exported by post shall be the rate and valuation in force
on the date on which the exporter delivers such goods to the Postal
Authorities. Goods for exportation may be delivered at Foreign Post
Offices (including Export Extension Counters) and Sub-Foreign Post
Offices which have been notified by the Customs under section 7 of
the Customs Act, 1962. |
| (b) |
The articles exported by post are required to be
covered by a declaration in the prescribed form. |
| (c) |
All exports by post, where the value exceeds Rs.
50/- and payment has to be received, must be declared on the exchange
control form viz. P.P. form. When the postal article is covered by
a certificate issued by the RBI (with or without limit) or by an authorised
dealer in foreign exchange that the export does not involve any transaction
in foreign exchange upto Rs. 500/-, the declaration in a P.P. form
is not necessary. |
| (d) |
Export by post of Indian and Foreign currency, bank
drafts, cheques, National Saving Certificates and such other negotiable
instruments is not allowed unless accompanied by a valid permit issued
by the R.B.I., except incases where such negotiable instruments are
issued by an authorised dealer in foreign exchange in India. |
| (e) |
Export of all goods is allowed under OGL to all destinations
except those that are covered by the Negative List of exports. Goods
upto the values of Rs. 15, 000/- are allowed for exports as gifts
in a licensing year. Items covered under Negative List are not allowed
as gifts without a license except in the case of edible items. |
| (f) |
Prohibition/restrictions under the Exim Policy and
the Customs Act, 1962 exist on the export of various articles by Post.
Some of these articles are viz. arms and ammunitions, explosives,
inflammable material, intoxicants, obscene literature, certain crude
and dangerous drugs, antiquities, etc. |
| (g) |
Export of purchases made by the foreign tourists
is allowed subject to proof that the payment has been made in foreign
exchange. |
| (h) |
If the addressee take delivery of parcels on payment
of duty and then wish to have them returned to the senders they can
do so only under claim for drawback under the observance of the prescribed
procedure. Permitting an addressee to open a parcel and take the delivery
of part contents on payment of duty and repack the balance of the
contents for re-export without payment of duty thereon is not authorised
and is irregular. |
|
