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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
No. 18/2025 - Customs (N.T.)
NOTIFICATION
New Delhi, the 28th March, 2025
S.O…….(E).- In exercise of the powers conferred by section 157 read with section 84 of
the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs
hereby makes the following regulations, namely:-
1. Short title and commencement.– (1) These regulations may be called the Postal Imports
Regulations, 2025.
(2)
They shall come into force with effect from the date to be notified.
2. Application.- (1) These Regulations shall apply to assessment and clearance of goods
imported through Foreign Post Offices notified under clause (e) of sub section (1) of section
7 of the Customs Act, 1962.
(2) These regulations shall not apply to:-
(a) the following imported goods requiring testing of samples thereof before their
clearance, namely: -
(i) animals and parts thereof, plants and parts thereof;
(ii) perishables;
(iii) publications containing maps depicting incorrect boundaries of India;
(iv) precious and semi-precious stones, gold or silver in any form;
(b) import of goods under any export promotion scheme referred to in the Foreign
Trade Policy 2009-14 or 2015-20 or 2023, as the case may be.
3. Definitions : –
(1) In these regulations, unless the context otherwise requires,-
(a)
“Act” means the Customs Act, 1962 (52 of 1962);
(b)
“Authorised agent” means a person authorised by an importer who has a valid
license under the Customs Brokers Licensing Regulations, 2018 and includes an
employee of the Customs broker who has been issued a photo identity card in Form
G of the said regulations;
(c)
“Electronic Advance Data” means the pre-arrival electronic information specified
in Article 8 of the Universal Postal Convention related to postal goods which is
made available by the Postal Authority to the Customs Automated System;
(d)
“Foreign Post Office” means a Foreign Post Office notified under clause (e) of
sub section (1) of section 7 of the Act for clearance of imported goods;
(e)
“Postal Authority” means respective authorities responsible for managing postal
services working under the Department of Posts, Ministry of Communications,
Government of India;
(f)
“Form CN 22”, “Form CN 23” and “Form CP 72” mean the Forms of Customs
Declarations specified by the Universal Postal Union in the Convention Manual;
(g)
“Non-Personal Imported goods” means goods imported through a Foreign Post
Office other than Personal Imported goods;
(h)
“Personal Imported goods” means goods imported through a Foreign Post Office
which are meant for personal use or consumption, are not connected with trade,
manufacture or agriculture and are not intended for furtherance of business;
(i) “Form” means the Forms annexed to these regulations;
(j) Any reference to the Commissioner of Customs in these regulations shall include
a reference to the Principal Commissioner of Customs for the purpose of these
regulations.
(2) The words used and not defined in these regulations but defined in the Act, shall
have the same meanings respectively as assigned to them in the Act.
4. Entry to be made, list of goods to be presented and Postal Bill of Import to be
filed.- (1) Form CN 22, Form CN 23 or Form CP 72, as the case may be, affixed to the
parcels and containing, inter alia, the description of goods, quantity and value thereof, shall
be deemed to be an entry for import at the Foreign Post Office from where the goods are to be
cleared.
(2)
The Postal Authority shall present the list of parcels, containing imported goods,
which have arrived at the Foreign Post Office, along with the parcels on which Form CN 22,
Form CN 23 or Form CP 72, as the case may be, is affixed, to the proper officer of Customs
in Form-I annexed to these regulations, electronically on the Customs Automated System, on
the day of arrival of the said parcels.
(3)
A Postal Bill of Import in Form-II annexed to these regulations shall be filed by the
importer or his authorised agent, electronically on the Customs Automated System, for Non-
Personal Imported goods.
5. Inspection, Assessment, Examination and Clearance of goods.- (1) The proper
officer of Customs shall subject the goods to scanning and inspection when such goods
are presented to him by Postal Authority along with the list of goods referred to in sub-
regulation (2) of regulation 4.
(2) The proper officer may select the goods for examination based on the results of
scanning, inspection and the information present in Form CN 22, Form CN 23, Form
CP 72 or the Postal Bill of Import, as the case may be.
Provided that such selection may also be based on risk evaluation through
appropriate selection criteria.
(3) The proper officer of Customs may perform risk-based assessment of the goods, in
respect of which the Electronic Advance Data has been made available by the Postal
Authority to the Customs Automated System, before the arrival of the goods at the
Foreign Post Office.
Provided that in respect of the goods for which the Electronic Advance Data has
not been made available, the risk-based assessment may be performed after the goods
are presented by the Postal Authority along with the list of goods referred in sub-
regulation (2) of regulation 4.
(4) For the purpose of verification, the proper officer of Customs may require the importer,
or his authorised agent, to produce any document or information as may be necessary.
(5) Where the proper officer is satisfied that the goods are not prohibited, he may make an
order permitting clearance after completion of the customs procedure and such order
shall be communicated, electronically, to the Postal Authority, importer or his
authorised agent or as the case may be.
(6) No Parcel shall be delivered by Postal Authority except on payment of applicable
duties.
Provided that in cases where Postal Bill of Import is also filled, the payments of
duty shall be done on the Customs Automated System by the importer or his authorised
agent.
6. Disposal and Re-export of goods.- (1) Postal Authority may request the Customs for
re-export or return of the imported goods to the sender in case of undelivered parcels,
provided that the goods are not prohibited.
(2)
Any imported goods which have not taken clearance or remain undelivered after the
expiry of a period of thirty days of its arrival, shall be sold or disposed of by the Postal
Authority, with the permission of the proper officer, after issuing a notice to the
declared importer, if any. Any charges payable for storage and holding of such goods
shall be payable by the Postal Authority.
7. Retention of records in case of Non-Personal Imported goods.-
In case of Non-Personal Imported goods, the importer or his authorised agent shall retain, for
a period of five years from the date of filing of the Postal Bill of Import in Form-II referred
to in regulation 4:
(i)
a copy of the said Postal Bill of Import;
(ii)
all documents which were used or relied upon while filling the said Postal Bill of
Import and, where required, shall produce them before the proper officer of
Customs in connection with any action or proceedings under the Act or under any
other law for the time being in force;
Provided that in cases where proceedings are ongoing, the importer shall
retain such documents until such proceedings are concluded.
8. Role and responsibilities of authorised agent.- (1) Any obligation required to be
fulfilled by the importer can also be fulfilled by his authorised agent.
(2) The importer authorising such agent shall be fully responsible for all the operations and
transactions performed by such agent on his behalf and shall be liable for payment of any
dues owed to the government or penal provisions as applicable under these regulations or the
Act or any other law for the time being in force.
(2) Notwithstanding anything contained in sub-regulation (2), the authorised agent shall be
governed by the regulations made under sections 146, and 147 of the Act.
9. Obligation of Postal Authority.- (1) On arrival at the Foreign Post Office from where
the goods are to be cleared, the goods shall not be dealt with in any manner except as may be
directed by the Commissioner of Customs.
(2) No person shall open, except with the permission of proper officer of Customs, any
Receptacle or Bag or Package containing the goods meant to be cleared from that Foreign
Post Office.
(3) The Postal Authority shall present all the postal imported parcels, along with the list of
such parcels at the Foreign Post Office to the proper officer of Customs, in such manner as to
the satisfaction of the said proper officer, for screening, inspection, examination and
assessment thereof.
(4) The Postal Authority shall not deliver any goods to the recipient unless an order
permitting clearance of the goods has been made by the proper officer of Customs under
regulation 5.
(5) In respect of goods for which an order permitting clearance of the goods has been
made by the proper officer of Customs under regulation 5, the Postal Authority shall provide
information to the proper officer of Customs relating to the delivery of goods, collection of
customs duties assessed thereon from the recipients and payment of the customs duties so
collected.
(6) Such information shall be provided by the Postal Authority, electronically, by the
seventh day of the month succeeding the month in which the orders permitting clearance of
the goods were made by the proper officer of Customs.
(7) The Postal Authority shall provide for secure transfer or movement of goods wherever
transshipment is required, in terms of existing legal framework.
10. Penalty.- Without prejudice to any other action which may be taken under the Act, rules
or regulations made thereunder or any other law for the time being in force, any person who
contravenes any of the provisions of these regulations or abets such contravention or fails to
comply with any of the provision of these regulations with which it was his duty to comply,
shall be liable to a penalty to an extent of the amount specified under clause (ii) of sub-
section (2) of section 158 of the Act.
11. Power to Relax.- If the Commissioner of Customs is satisfied that in relation to the
import of goods through a Foreign Post Office, the Postal Authority or consignee or importer
or his authorised agent has, reasons beyond their control, failed to comply with any of the
provisions of these regulations, he may, for reasons to be recorded in writing, exempt such
person from the operation of these regulations.
[F.N.456/02/2025-Cus.V]
(Sanjeet Kumar)
Under Secretary to the Government of India.
Form-I
(see regulation 4 (2))
List of goods which have arrived at the Foreign Post Office
(To be submitted by India Post to the proper officer of Customs on the day of arrival)
Sl. No.
Receptacle
ID or Bag
No.
Origin
country
(For
Receptacle
ID) or
Origin
OOE (For
Bag No.)
Article
ID or
Item ID
Weight
of the
Article
Mail
Class
EAD
Goods
or Non-
EAD
Goods
Date of
receipt
of goods
at the
FPO
Form-II
(see regulation 4 (3))
(Postal Bill of Import - For Non-Personal Import goods)
Postal Bill of
Import No. and
Date
Article Id
No and
Date
Foreign Post
Office Code
(IN….5)
Importer Details
Name of the
Importer
Importer-
Exporter
Code or
PAN
Address of
the
Importer
State
Code
GSTIN
Details of Customs Broker
Customs
Broker
License No.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Consignor or Supplier or Seller details
Origin Details
E-Commerce Particulars
Name and Address of Seller
Name and Address of Consignor if not same as Seller
Country of Origin
GSTIN of E-commerce Operator
URL (name of
Website)
Payment
Transaction ID
(11)
(12)
(13)
(14)
(15)
(16)
Invoice Details
Invoice No and
date
Currency
Code
Exchange
Rate
Invoice Terms
(FOB or CIF or
Exworks)
Invoice
Value
Invoice Value
(INR)
Frei
ght
(INR
)
Insurance
(INR)
Com
missio
ns
(INR)
Load
ing
(INR
)
Miscellaneous Charge
(INR)
SVB
Loading
(INR)
Handling
charges
(INR)
Total
Assessable
Value
(INR)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
Item wise Details
Customs Duty
Cess or
Surcharge
Addl Duty or IGST
S.
No.
Des
crip
tion
Uni
t
Qty
Assess
able
Value
CT
H
Duty
Rate
Exe
mpti
on
Notf
n
Sl.
No.
Effe
ctiv
e
rate
D
ut
y
A
m
ou
nt
Rate
Am
ount
CETH
or HSN
or GST
Code
Value
for
IGST
or CE
Duty
CE
Duty
or
IGST
Rate
Exempt
ion
Notfn
No.
Effective
rate
CE
Duty or
IGST
Compens
ation Cess
Rate
Exempti
on Notfn
Effective
rate
Compens
ation Cess
Total Duty
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(4
1)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
Total Duty in Words (Rupees………………………) Rs………..
Declaration:
(Declaration to be signed by the Importer or Authorised agent)
1. I or We declare that the contents of this Bill of Import for goods imported against Postal Article No….. dated …. Are in accordance with the Invoice No….. dated ….. and other documents presented
herewith.
2. I or We declare that I or We have not received any other document or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I or we receive
any documents from the importer showing a different state of facts, I or we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.
N. B.-Where a declaration in this form is made by the Custom Broker a declaration in the prescribed form shall be furnished by the importers of the goods covered by this Bill of Import.
Signature of Importer or Authorised Agent
