The Postal Imports Regulations, 2025, govern the assessment and clearance of goods imported through Foreign Post Offices under the Customs Act, 1962.
- Short Title & Commencement
- These regulations are called the Postal Imports Regulations, 2025.
- They come into force on a notified date.
- Application
- Applicable to goods imported through Foreign Post Offices notified under the Customs Act.
- Not applicable to:
- Goods requiring testing (e.g., animals, plants, perishables, precious metals, incorrect maps of India).
- Goods imported under export promotion schemes.
- Key Definitions
- Foreign Post Office (FPO): A designated post office for customs clearance.
- Personal Imported Goods: Items meant for personal use, not related to trade or business.
- Non-Personal Imported Goods: All other imported items.
- Electronic Advance Data: Pre-arrival electronic information on postal goods.
- Import Documentation & Filing
- Forms CN 22, CN 23, CP 72 (affixed to parcels) are treated as import entries.
- Postal Authority must electronically submit a parcel list to Customs.
- Postal Bill of Import to be filed for Non-Personal Imported Goods by the importer or their agent.
- Inspection, Assessment & Clearance
- Customs to scan and inspect parcels presented by the Postal Authority.
- Risk-based selection for examination.
- Clearance granted electronically if goods are not prohibited.
- Duties must be paid before delivery by the Postal Authority.
- Disposal & Re-export
- Undelivered parcels can be re-exported (if not prohibited).
- Goods not cleared within 30 days may be sold/disposed of with customs approval.
- Record Retention
- Importers must retain documents for 5 years from filing the Postal Bill of Import.
- Role of Authorised Agents
- Agents can act on behalf of importers but importers remain liable.
- Obligations of the Postal Authority
- Must present all parcels to Customs for screening and clearance.
- Cannot open parcels without customs permission.
- Must report customs duty collection and goods delivery electronically.
- Responsible for secure movement of goods in case of transshipment.
- Penalties
- Violations may result in penalties under Section 158(2)(ii) of the Customs Act.
- Power to Relax Regulations
- The Commissioner of Customs may grant exemptions for non-compliance due to valid reasons.
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Notification Reference: Customs
Notification No.18/2025- Customs (N.T)
28/03/2025