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Procedure of Clearance By Post
Clearance by
Post
The facility
for import of goods by Post Parcels is provided by the Postal Department at
its Foreign Post Offices and sub- Foreign Post Offices. Customs facilities
for examination, assessment, clearance etc. are available at these Post Offices.
Export of parcels can also be effected at the facilities provided at Foreign
Post Offices and sub-Foreign Post Offices.
2.
Letter Mail Articles are generally cleared by the Customs at the time of
their arrival and sorting unless they appear to contain contraband or
dutiable articles. In such cases, the Letter Mail is subjected to further
examination at the Foreign Post Offices or sub- Foreign Post Offices, as the
case may be.
3.
Goods imported or exported by post are governed by sections 82, 83 & 84
of the Customs Act, 1962. They are reproduced below :
Section 82. Label or declaration accompanying goods to be treated as
entry. - In the case of goods
imported or exported by post, any label or declaration accompanying the
goods, which contains the 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.
Section 83. Rate of duty and tariff valuation in respect of goods
imported or exported by post. -
(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 the postal authorities present to the proper officer a list containing
the particulars of such goods for the purpose of assessing the duty thereon :
Provided that if such goods are imported
by a vessel and the list of the goods containing the particulars was
presented before the date of the arrival of the vessel, it shall be deemed to
have been presented on the date of such arrival.
(2) The rate of duty and tariff value, if any, 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.
Importability of items through Post:
4.
Import of dutiable goods by letter, packet or parcel posts is prohibited
under Notification No. 78-Cus., dated 2.4.1938 (as amended), read with
section 11 of the Customs Act, 1962, except where such letter or packet bears
a declaration stating the nature, weight and value of the contents or if such
a declaration is attached alongside indicating that the letter/packet may be
opened for Customs examination. Dutiable goods may also not be imported by
Post in case the Customs is not satisfied that the details as above are
incorrectly stated in the declaration.
5.
Items intended for personal use, which are exempt from the prohibitions under
the Exim Policy, 1997-2002 or the Customs Act, 1962, can be imported by postal
channel on the payment of appropriate duties under Chapter Heading No. 98.04
of the Customs Tariff. This, however, does not apply to items viz. Motor
Vehicles, Alcoholic Drinks and goods imported through Courier Service which
are to be assessed at merit rates of duty. In case the customs duty payable
is not more than Rs. 100/-, the same is exempt vide Notification No. 21/2002-Cus.
dtd. 01.03.2002(Sl No 406), as amended.
Import of Gifts:
6.
At the same time, bona fide gifts upto a value-limit of Rs. 10 000/-,
imported by post, are exempt from basic and additional customs duties vide
Notification No. 171/93-Cus. dtd. 16.9.1993, as amended. Items imported as
gift should not be restricted for importation under Foreign Trade
(Development and Regulation) Act, 1992.
7.
The sender of the gift may not necessarily be residing in the country from
where the goods have been dispatched. Any person abroad can send the gifts to
relatives, business associates, friends, companies and acquaintances. The gifts
have to be for bonafide personal use. The purpose of this stipulation is that
the person receives the gift genuinely free and the payment is not made for
it through some other means. The quantity and frequency of the gifts should
not give rise to the belief that it is used as a route to transfer money. The
gifts can be received by individuals, societies, institutions, like schools
and colleges and even corporate bodies.
8.
For the purposes of calculating the value-limit of Rs. 10, 000/- in case of imports
of gifts, postal charges or the airfreight is not taken into consideration.
The exemption under the above-referred Notification is subject to revision
from time to time. The value of Rs. 10, 000/- is taken as the value of the
goods in the country from where the goods have been dispatched.
9.
If the value of the gifts received is more than Rs.10, 000/-, the receiver
has to pay customs duty on the whole consignment, even if the goods have been
received free, unsolicited. In addition, at the discretion of the Assistant/
Deputy Commissioner, if the goods are restricted or banned for import, the
receiver has a liability for penalty for such import, even if the goods have
been sent unsolicited.
10.
Customs duty is chargeable on gifts assessed over Rs. 10, 000/- by the
Customs. In case of post parcel, the customs department assesses the duty
payable and the postal department collects the assessed duty from the
receiver of the gift and subsequently deposits it with the customs. In case
of imports of gifts by the Courier mode, the courier company deposits the
amount with customs and collects the same from the receiver at the time of
giving delivery.
Import of Samples:
11.
Bona fide commercial samples and prototypes imported by post are also exempted
from customs duty, subject to the value limit of Rs. 10, 000/-, provided that
the samples are supplied free of cost by the supplier. Subject to conditions
prescribed under Notification No. 154/94-Cus. dtd. 13.7.1994 (as amended from
time to time), samples and prototypes of higher value are also permitted to
be imported with a view to help exports.
Parcels containing medicines and life saving
drugs:
12.
Life saving drugs and items specified under Sl. No. 403 in the
Notification No. 21/2001-Cus. dtd. 1.3.2002 (as amended), subject to the
conditions prescribed therein, may be imported by post free from customs duty
for personal use.
13.
In addition to the above, various general exemptions from customs duties on
merits would be available on imports made through postal channel.
Procedure in case of Postal Imports:
14.
The Rules prescribed for landing and clearing at notified Ports/Airports/Land
Customs Stations of parcels and packets forwarded by the foreign mails or
passenger vessels or air liners are as follows: -
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(a)
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The boxes or bags containing
the parcels labeled as "Postal Parcel", "Parcel Post",
"Parcel Mail", "Letter Mail" will be allowed to pass at
the Foreign Parcel Department of the Foreign Post Offices and Sub Foreign Post
Offices.
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(b)
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On receipt of the parcel
mail, the Postmaster hands over to the Customs the following documents:
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(i)
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a memo showing the total
number of parcels received from each country of origin;
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(ii)
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parcel bills in sheet form
(in triplicate) and the senders’ declarations (if available) and
any other relevant documents that may be required for the examination,
assessment etc. by the Customs Department;
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(iii)
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the relative Customs
Declarations and dispatch notes (if any); and
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(iv)
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any other information required
in connection with the preparation of the parcel bills which the Post
Office is able to furnish.
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(c)
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On receipt of the documents,
the Customs Appraiser shall scrutinize the particulars given in the parcel
bill and shall identify the parcels required to be detained for examination
either for want of necessary particulars or defective description or
suspected misdeclaration or under-valuation of contents. The remaining
parcels are to be assessed by showing the rates of duty on the declarations
or parcel bill, as the case may be. For this purpose, the Appraisers are
generally guided by the particulars given in the parcel bill or Customs
declarations and dispatch notes (if any). When any invoice, document or
information is required whereby the real value, quantity or description of
the contents of a parcel can be ascertained, the addressee may be called
upon by way of a notice to produce or furnish such invoice, document and
information.
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(d)
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Whenever necessary, the
values from the declarations are entered into the parcel bill and after
conversion into Indian Currency at the ruling rates of exchange, the amount
of duty is calculated and entered. The relevant copies of parcel bills with
the declarations so completed are then returned to the Postmaster immediately.
In case of postal imports, duty is calculated at the rate and valuation in
force on the date that the postal authorities present a list of such goods
to the Customs. In case the list is presented before the arrival of the
vessel carrying the goods, the list is deemed to have been presented on the
date of the arrival of the vessel.
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(e)
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All parcels marked for
detention in the manner indicated above are to be detained by the
Postmaster. Rest of the parcels will go forward for delivery to the addressee
on payment of the duty marked on each parcel.
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(f)
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As soon as the detained
parcels are ready for examination, they are submitted together with the
parcel bill to the Customs. After examining them and filling in details of
contents of value in the parcel bills, Customs note the rate and amount of
duty against each item. The remarks "Examined" is then to be
entered against the entry in the parcel bill relating to each parcel
examined by the Customs Appraiser and the Postmaster’s copies will be
returned by the Customs.
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(g)
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In the case of receipt of
letter mail bags, the Postmaster gets the bags opened and scrutinized under
the supervision of the Customs with a view to identify all packets
containing dutiable articles. Such packets are to be detained and are
presented in due course to the Customs Appraiser with letter mail bill and
assessment memos for assessment.
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As soon as packets so detained are ready for examination and assessment,
they shall be submitted together with the relative letter mail bill and
assessment memos to the Customs. After examining them and filling the
details of contents of value in the bill, the Customs Appraiser will note
the rate and amount of duty against each item. He will likewise fill in
these details on the assessment memos to be forwarded alongwith each
packet.
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(h)
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All parcels or packets
required to be opened for Customs examination are opened, and after
examination, re-closed by the Post Office officials and are then sealed by
them with a distinctive seal. The parcels or packets remain throughout in
the custody of the Post Office officials.
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(i)
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If on examination the
contents of any parcel or packet are found to be misdeclared or the value
understated or to consist of prohibited goods, such parcels or packets must
be detained and reported to the Customs and the Postmaster does not allow
such parcels or packets to go forward without the Customs’ orders.
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(j)
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The duties as assessed by the
Customs Appraiser and noted in the parcel bill or letter mail bill shall be
recovered by the Post Office from the addressees at the time of delivery to
them. The credit for the total amount of duty certified by the Customs
Appraiser at the end of each bill are given by the Post Office to the
Customs Department in accordance with the procedure settled between the two
Departments.
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(k)
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The parcel bills or letter
mail bills and other documents on which assessment is made remain in the
custody of the Post Office, but the duplicates, where these are prepared,
are kept in the Customs Department for dealing with claims for refunds,
etc.
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Procedure in case of Postal Exports:
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(a)
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The rate of duty and tariff
value, if any, 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. Goods
for exportation may be
delivered at Foreign Post Offices (including Export Extension Counters) and
Sub-Foreign Post Offices which have been notified by the Customs under
section 7 of the Customs Act, 1962.
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(b)
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The articles exported by post
are required to be covered by a declaration in the prescribed form.
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(c)
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All exports by post, where
the value exceeds Rs. 50/- and payment has to be received, must be declared
on the exchange control form viz. P.P. form. Attention of the public is
invited to the notification
No.FEMA.116/2004-RB, dated
the 25th March, 2004 issued by Reserve Bank
of India
vide which Regulation 4(d) and 4(e) of Foreign Exchange
Management (Exports of Goods and Services )
Regulations, 2000 has
been amended. As per this the export of
goods valued not more than USD twenty five
thousand (US $ 25,000) have been exempted from filing GR/PP
declaration. Similarly for export of gifts valued upto rupees
five lakhs (Rs.5,00,000/-) have also
been exempted from filing GR/PP declaration. (Please
refer to CBEC circular No 53/2004-Cus,dtd 13.10.2004.)
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(d)
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Export by post of Indian and
Foreign currency, bank drafts, cheques, National Saving Certificates and
such other negotiable
instruments is not allowed unless accompanied by a valid permit issued by
the R.B.I., except incases where such negotiable instruments are issued by
an authorised dealer in foreign exchange in India.
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(e)
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Export of all goods is
allowed under OGL to all destinations except those that are covered by the
Negative List of exports. Goods upto the values of Rs. 15, 000/- are
allowed for exports as gifts in a licensing year. Items covered under
Negative List are not allowed as gifts without a license except in the case
of edible items.
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(f)
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Prohibition/restrictions
under the Exim Policy and the Customs Act, 1962 exist on the export of
various articles by Post. Some of these articles are viz. arms and ammunitions,
explosives, inflammable material, intoxicants, obscene literature, certain
crude and dangerous drugs, antiquities, etc.
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(g)
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Export of purchases made by
the foreign tourists is allowed subject to proof that the payment has been
made in foreign exchange.
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(h)
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If the addressee take
delivery of parcels on payment of duty and then wish to have them returned
to the senders they can do so only under claim for drawback under the
observance of the prescribed procedure. Permitting an addressee to open a
parcel and take the delivery of part contents on payment of duty and repack
the balance of the contents for re-export without payment of duty thereon
is not authorised and is irregular.
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JURISDICTION OF
POST OFFICES
Mumbai : Mumbai Foreign Post
Office(FPO) has the jurisdiction of the post offices in the Maharashtra
circle under the Post Master General of Mumbai, Hyderabad and Secunderabad
cities, Dharwar,Karwar, Bhatkal and Belgaum districts Madhya Pradesh and Goa;
2. Kolkata : Kolkata has the jurisdiction of the post offices
in West Bengal, Bihar, Orissa, Assam
, Arunachal Pradesh, Mizoram, Nagaland,
Sikkim,
Meghalaya, Tripura and Manipur
3. Chennai : Chennai has the jurisdiction of the post offices
in Tamil Nadu, Pondicherry, Andhra Pradesh
except Hyderabad
and Secunderabad cities;
4. Delhi : Delhi
has the jurisdiction of the post offices in Delhi,
Punjab, Haryana, Himachal Pradesh, Chandigarh,
Uttar Pradesh;
5. Jaipur : Jaipur S.F.P.O. has the jurisdiction of the post
offices in Rajasthan;
6. Ahmedabad : Ahmedabad S.F.P.O. has the jurisdiction of the
post offices in Gujarat, Diu and Daman;
7. Cochin : Cochin S.F.P.O. has
the jurisdiction of the post offices in Kerala;
8. Bangalore : Bangalore S.F.P.O. has the jurisdiction of the post
offices in Karnataka except North Canara.
9. Srinagar S.F.P.O. : Jammu and Kashmir State.
To know status of your parcel :
International articles with
Tracking Numbers prefixed with CP,CL, RR are dealt by the Office of the Post
Master General(PMG), Foreign Mails, Mumbai-400001 :
Office Address : Office of PMG(
FP & MM ), Videsh Dak Bhavan,
Ballard
Estate, Mumbai-400001.
Customer Care :
022-22613780,22611791
Email – mumbaiforeignpost@yahoo.co.in OR pmgfm@mtnl.net.in
The Speed Post articles with Tracking
Numbers prefixed with EE, EM are dealt by the Speed Post Centre, Santacruz,
Mumbai-400099.
Office Address : : Speed Post Centre, Near Santacruz Domestic
Airport,
Behind Centaur Hotel, Santacruz, Mumbai-400099.
Customer Care : 022-26156125,
26156648,26156703
Email : spc.mumbai@indiapost.gov.in
The international articles with
tracking numbers prefixed RR(Air) are dealt by the Supdt, APSO(Foreign),
Mumbai-40009.
Office Address : O/o The Supdt,
APSO Foreign, Santacruz-E, Mumbai-99.
Customer care : 022-26156872.
Email : supdtfgn@yahoo.co.in
The list of parcels selected for assessed
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Sl No
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Date of
Examination
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Tracking
Number
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Duty
assessed.
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1
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23-Dec-09
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CC179305517NZ
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670
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2
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23-Dec-09
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CJ235998525US
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512
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3
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23-Dec-09
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CL156887536CA
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2565
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4
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23-Dec-09
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CP202965241US
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824
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5
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23-Dec-09
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CQ669056615US
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5597
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6
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23-Dec-09
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CV179330074NZ
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1200
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7
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23-Dec-09
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CW002452198FR
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4500
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8
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22-Dec-09
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CM087236855US
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The
list of parcels selected for further information :
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Sl No
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Date of
Examination
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Tracking
Number
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1
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23-Dec-09
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CL662361178DE
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2
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23-Dec-09
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CP115213057CN
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3
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23-Dec-09
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CV9240029051SK
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4
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23-Dec-09
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CJ352584654US
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5
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21-Dec-09
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CQ336440594US
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6
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21-Dec-09
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CG062494240US
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7
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22-Dec-09
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TT22442805CH
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Travellers Information
Only clearance of unaccompanied baggage is handled at Air
Cargo Complex. The timings is 10.30 A.M. to 5.30 A.M.. The passenger has to
file a baggage declaration giving details of his baggage. The Customs
officer posted at U.B. Centre examines the baggage and charges duty at the
prevailing rates 40% + 2% (Cess).
Passengers claiming Transfer of Residence (TR) or Mini TR are eligible for
concessional rate of duty @ 15% + 2% (Cess). Passengers are advised to
contact the PRO (Customs) at U.B. Centre for guidance.
The complete information on Baggage Rules is available at Information for Travellers an provided under Baggage
Rules 1998 (As amended).
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