Tax, GST & International Trade Blog

The Postal Imports Regulations, 2025, govern the assessment and clearance of goods imported through Foreign Post Offices under the Customs Act, 1962.

1. Short Title & Commencement

• These regulations are called the Postal Imports Regulations, 2025.
• They come into force on a notified date.

2. 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.

3. 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.

4. 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.

5. 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.

6. 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.

7. Record Retention

• Importers must retain documents for 5 years from filing the Postal Bill of Import.

8. Role of Authorised Agents

• Agents can act on behalf of importers but importers remain liable.

9. 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.

10. Penalties

• Violations may result in penalties under Section 158(2)(ii) of the Customs Act.

11. Power to Relax Regulations

• The Commissioner of Customs may grant exemptions for non-compliance due to valid reasons. 
  
  (Click here for more details.)

Notification Reference: Customs
Notification No.18/2025- Customs (N.T) 
28/03/2025