- 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.
- On receipt of the parcel mail, the Postmaster hands over to
the Customs the following documents:
- a memo showing the total number of parcels received from
each country of origin;
- 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
- the relative Customs Declarations and dispatch notes (if
- any other information required in connection with the
preparation of the parcel bills which the Post Office is able to
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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’
- 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.
- 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,