Regulations regarding goods imported or to be exported by 2[post or courier].
SECTION 84.
- The Board may make regulations providing for –
1[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by2[post or courier];]
(b) 3[the custody, examination], assessment to duty, and clearance of goods imported or to be exported by 2[post or courier];
(c) the transit or transhipment of goods imported by 6[post or courier], from one customs station to another or to a place outside India.
Note :-
1. Omitted by the Finance Act, 2017, section 104(w.e.f. 31.03.2017). Before omission Section 82 stood as under:
“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.”
2. Substituted by section 89 (w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018), for “post”.
3. Substituted by Finance Act, 2026 Dated 01.02.2026
the examination
shall be substituted
the custody, examination