Postal articles :

As per section 82 to 84 of the Customs Act, 1962, goods can be cleared by post. The important provisions are –

Section 82 : In the case of goods imported or exported by post ,any label ,or declaration accompanying the goods shall be treated as an entry for the purpose of import or export , which contains the description ,quantity and value thereof.

Section 83 :  The provisions relating to the date of determination of rate of duty and tariff valuation in case of goods imported or exported by post under section 83 are as follows-

(a ) For goods imported by post : The rate of duty and tariff value shall be applicable of the date when  the postal authorities present to the proper officer a list containing the particulars of such goods for purpose of assessing the duty thereon.

However, if such goods are imported by a vessel and the list was presented before the date of the arrival of the vessel, then it shall be deemed to have been presented on the date of such arrival.

(b ) For goods exported by post : The rate of duty and tariff value shall be applicable of the date when  the exporter delivers such goods to the postal authorities for exportation.