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Dated: 01.04.2025

CBIC Notifies Postal Imports Regulations- 2025

The Central Board of Indirect Taxes and Customs (CBIC) has introduced the Postal Imports Regulations, 2025 via Notification No. 18/2025-Customs (N.T.), dated 28th March 2025. These new regulations are aimed at regulating and digitizing the assessment and clearance of goods imported through Foreign Post Offices (FPOs) under the Customs Act, 1962.

Key Objectives:

• To ensure faster and more efficient customs clearance of postal imports.
• To provide a structured legal and procedural framework for handling non-personal and personal imports via post.
• To enhance compliance through electronic documentation and risk-based assessment.

Scope of the Regulations:

• Applicable to all goods imported via notified Foreign Post Offices (FPOs).
• Exclusions: Goods requiring testing, precious metals, prohibited items, and imports under Export Promotion Schemes are excluded.

Classification of Imports:

• Personal Imported Goods: Meant for personal use or consumption, not for trade or business.
• Non-Personal Imported Goods: All other postal imports not qualifying as personal.

Documentation and Electronic Filing:

• CN 22, CN 23, and CP 72 Forms (as per Universal Postal Union) are recognized as valid import entries.
• A new Form-I (list of parcels) and Form-II (Postal Bill of Import for non-personal goods) must be electronically filed on the Customs Automated System.

Clearance and Assessment Process:

• Customs officers will perform scanning, inspection, and risk-based assessment.
• Clearance orders will be communicated electronically.
• Payment of duties, where applicable, will be through the Customs Automated System.

Re-export & Disposal:

• Unclaimed goods can be re-exported or disposed of after 30 days with Customs approval.
• Postal Authorities must store and track such items securely.

Record Retention & Compliance:

• Importers must retain records for 5 years.
• Postal Authorities must provide monthly updates on delivery and duty collections.

Penalties & Relaxation:

• Non-compliance may attract penalties under Section 158(2) of the Customs Act.
• Commissioners of Customs have the power to relax provisions for genuine difficulties.

Conclusion:

The Postal Imports Regulations, 2025 mark a significant modernization of India’s postal import system. By aligning with international standards and digitizing customs processes, this move promises greater transparency, compliance, and ease of doing business for both individuals and commercial importers using India’s postal network.

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Source: CBIC, Ministry of Finance, Govt. of India

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