What is the Procedure for importing goods through Post? What is the relevant date to levy duty on goods imported by post?
A. Subject to prohibition/restrictions goods(either gifts or commercial) can be imported by post. All the foreign parcels are routed through foreign post offices. The postal authorities prepare a list called Way Bill giving the details of the parcels and present the same along with the parcels to the customs officers posted there. After examination, the parcels are allowed to be delivered to the addressee if nothing objectionable is found and no duty is chargeable. In case duty is chargeable the amount of duty is indicated by the customs. The postal authorities collect the duty as indicated by the customs and the postal service charges, if any, and deliver the parcel to the addressee. In case any documents are required to assess the parcel the Customs authorities call for the same from the addressee and complete assessment on receipt of the required documents, and thereafter the postal authorities deliver the parcels to the addressee after collecting the duty assessed by customs and th
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