Goods Imported or Exported by Post — Law of Taxation Notes

Goods Imported or Exported by Post

A parcel of books ordered from abroad arrives through the post office, not the docks — yet it too may carry customs duty. Because a traveller does not accompany it and no bill of entry is filed, the Act provides a special, simpler procedure for goods that cross the border by post.

The special postal procedure (ss.82–84)

Goods imported or exported by post cannot follow the ordinary bill-of-entry route, so the Act creates a lighter regime:

Label/declaration as the “entry” (s.82). For postal articles, any label or declaration accompanying the goods, which states the description, quantity and value, is treated as the “entry” for import/export — it takes the place of a bill of entry/shipping bill.
Rate of duty (s.83). The rate and valuation for goods imported by post are those in force on the date the postal authorities present the list of such goods to the customs officer (for export, the date the exporter delivers the article to the post office for export).
Regulations (s.84). The Board may make regulations for the form of the label/declaration, the examination and assessment of postal goods, and their handling between the postal and customs authorities.

In practice, the Foreign Post Office works with customs: parcels are examined, duty (if any) is assessed on the declared value, and the duty is collected before delivery to the addressee. Small gifts up to a notified value may be exempt; prohibited goods are stopped as with any other import.

🧩 WORKED EXAMPLE — Duty on an imported parcel

Facts. A person receives a parcel of goods from abroad through the post, with a label declaring the contents and value.

Rule. Under s.82 the label/declaration is the entry; under s.83 duty is charged at the rate in force on the date the postal authorities present the list to customs.

Apply. Customs at the Foreign Post Office treats the label as the entry, assesses duty on the declared value at the applicable rate, and the post office collects it before delivery.

Conclusion. No bill of entry is needed — the label serves as the entry (s.82) and duty is charged at the s.83 date’s rate; the parcel is delivered on payment.

In Simple Terms: Goods coming or going by post get a simpler procedure (ss.82–84): the parcel’s label/declaration acts as the bill of entry (s.82), and duty is charged at the rate on the date the postal authorities hand the list to customs (s.83). The post office collects any duty before delivering the parcel.

flowchart TD
    ROOT["Goods by post ss.82-84"]:::root
    ROOT --> A["Label/declaration = the 'entry' s.82"]:::leaf
    ROOT --> B["Rate on date list presented to customs s.83"]:::leaf
    ROOT --> C["Regulations for form/exam s.84;<br/>Foreign Post Office collects duty"]:::leaf
    classDef root fill:#FFF8DC,stroke:#000,stroke-width:1px,color:#000;
    classDef leaf fill:#E6F3FF,stroke:#1E3A8A,color:#000;
    linkStyle default stroke:#888,stroke-width:1px;

Case Laws

Union of India v Rajindra Dyeing & Printing Mills (2005) — the date fixed by statute for the rate of duty governs; applied to the special dates the Act sets for different import routes.

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