Provisions under Customs Act:
After considering the provisions of the Indian Post Office Act, let us now consider the provisions under the Customs Act relating to goods imported or exported by post. Sections 82 to 84 of the Customs Act are substantive provisions containing the various provisions.
Label or declaration accompanying goods to be treated as entry [Section 82] : In the case of goods imported or exported by post, any label or declaration accompanying the goods, which contains description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be, for the purposes of this Act.
Relevant date for Rate of duty and tariff valuation in respect of goods imported or exported by post [Section 83] : (1) The rate of duty and tariff value, if any, applicable to any goods imported by post shall be the rate and valuation in force on the date on which postal authorities present to the proper officer a list containing the particulars of such goods for the purposes of assessing the duty thereon.
However, where the postal goods arrive on a vessel, and the list containing the particulars is available and is filed by the Post Master, before the arrival of the vessel, the list shall be deemed to have been filed on the date of arrival of the vessel.
The effect of this proviso is that the relevant date for imports by post is the date of submission of the list by the Post Master or the date of arrival of the vessel, whichever is later.
(2) The rate of duty and tariff value applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities for exportation.
Power of the Central Board of Excise and Customs to make regulations [section 84]: This section empowers the Board to make regulations providing
(a) the form and manner in which an entry may be made in respect of any specified class of goods imported or to be exported by post, other than goods which are accompanied by a label or declaration containing the description, quantity and value thereof;
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by post
(c) the transhipment or transit or goods imported by post from one Customs station to another or to a place outside India.