Procedure in case of Postal Exports:

Rate of duty:

(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.

Declaration

(b) The articles exported by post are required to be covered by a declaration in
the prescribed form.

Remittance

(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.

Export of finacial documents

(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.

Licence and OGL

(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.

Not allowed to export

(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.

Export by the foreign tourists

(g) Export of purchases made by the foreign tourists is allowed subject to proof that the payment has been made in foreign exchange.

Drawback of duty

(h) If the addressee take delivery of parcels on payment of duty and then wish tohave 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.