Procedure in case of Postal Imports:
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.