The procedure for clearance of imported goods by post is as under:

(i) Post Parcels are allowed to pass from port/airport to foreign parcel department of Government POST Offices without payment of customs duty.The Postmaster hands over to Principal Appraiser of customs the memo which shows total number of parcels from each country of origin ,parcel bills or senders declaration ,customs declaration and despatch notes and other information that may be required.

(ii) The mail bags are opened and scrutinized by Postmaster under supervision of Principal Postal Appraiser of customs. Packets which are suspected of containing dutiable goods are separated and presented to Customs Appraiser with letter mail bill and assessment memos.

(iii)The Customs Appraiser marks the parcel which is required to be detained due to reasons like necessary particulars are not available, mis-declaration or under- valuation is suspected or goods are prohibited for import. Other parcels are assessed without opening, on the basis of details given in parcel bill or dispatch notes. The duty is assessed and is entered on parcel bill. These are then audited and returned to post master.

The post master will hand over parcel to addressee only after collecting the customs duty.

(iv ) Parcels selected by Appraiser for examination are opened and examined. If required, details are called from addressee. After inspection, the parcels are sealed with a distinctive seal. If mis-declaration or under-valuation is noted or goods are prohibited goods for imports these will be detained and reported to customs commissioner .After assessment these will be handed over to post master ,who will further hand over to addressee on receipt of payment of customs duty.