Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

Courier Imports and Exports Regulations under Section 84

Updated 11 October 2026 · Fact-checked

Section 84 of the Customs Act, 1962 lets the Board make regulations for goods imported or exported by post or courier. They cover the form and manner of entry, examination, assessment to duty and clearance, and transit or transhipment. Section 83 fixes the rate of duty and tariff value. To solve a question, identify the mode, the date, and the applicable rule.

Understand Courier Imports and Exports Regulations

Goods do not always arrive as cargo in a ship or aircraft. Small consignments often come by post or through a courier. Treating each parcel like a full commercial shipment would be slow and costly. So the Customs Act gives them their own set of rules.

Section 84 is an enabling section. It says the Board may make regulations providing for three things: (a) the form and manner in which an entry may be made for goods imported or to be exported by post or courier, (b) the examination, assessment to duty and clearance of such goods, and (c) the transit or transhipment of goods imported by post or courier, from one customs station to another or to a place outside India. The section itself does not set out the procedure. The detailed procedure sits in the regulations made under it.

The word courier was added next to post in these sections with effect from 28-3-2018. Before that, the sections referred only to post. Remember this if a question asks how the law treats couriers.

Section 83 answers the question of which rate applies. For imports, the rate of duty and tariff value are those in force on the date the postal authorities or the authorised courier present to the proper officer a list containing the particulars of the goods for assessing duty. If the goods come by a vessel and the list was presented before the vessel arrived, the list is deemed presented on the date of arrival. For exports, the rate and valuation are those in force on the date the exporter delivers the goods to the postal authorities or the authorised courier.

Section 154C adds the electronic side. The Board may notify a Common Customs Electronic Portal for registration, filing of bills of entry, shipping bills and other documents and forms, and payment of duty. This supports the move to electronic filing of courier declarations. For the specific detail of the courier regulations, such as value limits and registration of couriers, use the regulations as prescribed in your ICMAI study material, since the text supplied here covers only the sections above.

Key rules to remember

Scope of Section 84: Board regulations on: (a) form and manner of entry; (b) examination, assessment to duty and clearance; (c) transit or transhipment; Applies to goods imported or to be exported by post or courier. Section 84 is enabling; procedure is in the regulations.
Rate of duty for imports by post or courier (Section 83(1)): Rate and tariff value on the date the postal authorities or authorised courier present the list of goods to the proper officer; If goods come by vessel and the list was presented before arrival, it is deemed presented on the date of arrival of the vessel.
Rate of duty for exports by post or courier (Section 83(2)): Rate and tariff value on the date the exporter delivers the goods to the postal authorities or authorised courier; Date of delivery for exportation governs, not the date of shipment or arrival abroad.
Common Customs Electronic Portal (Section 154C): Board may notify a common portal for registration, filing of bills of entry, shipping bills, other documents, and payment of duty; An enabling power: it applies only once the Board notifies the portal.

How to solve Courier Imports and Exports Regulations questions

Use this sequence for any question on courier or post imports and exports.

1Identify the mode: is the consignment imported or exported, and is it by post or by courier? Note any case scenario facts.
2Identify the legal source being tested: Section 84 (regulations), Section 83 (rate and value date), or Section 154C (electronic portal).
3If the question is about procedure, state that Section 84 empowers the Board to make regulations on entry, examination, assessment, clearance, and transit or transhipment.
4If the question asks about the rate of duty, find the relevant date: list presented to the proper officer (import) or delivery to postal authorities or courier (export).
5Check the vessel proviso for imports: a list presented before the vessel arrived is deemed presented on the arrival date.
6Apply the rate and tariff value in force on that date. Do not use the date of the bill, order, or payment.
7Write a clear conclusion, citing the section, and compute duty only if figures are given.

Quickest way: Date-first approach

When to use it: Use for MCQs and short case questions asking which rate of duty applies.

Circle the word import or export.
For import, find the date the list of goods was presented to the proper officer.
Check whether the goods came by vessel and the list was presented early. If so, use the vessel arrival date.
For export, find the date the exporter handed the goods to the postal authorities or courier.
Pick the rate in force on that date and answer.

Common mistakes in Courier Imports and Exports Regulations

Saying Section 84 itself lays down the clearance procedure in detail.
Students assume every section holds the full rules.
Fix: Remember that Section 84 only empowers the Board to make regulations. The procedure is in the regulations.
Using the date of arrival of the goods in India as the date for the rate of duty on a courier import.
It is confused with the general rule for cargo imports.
Fix: For post or courier, use the date the list is presented to the proper officer, subject to the vessel proviso.
Applying the vessel proviso to every case.
Students memorise the proviso without its condition.
Fix: It applies only if goods are imported by a vessel and the list was presented before the vessel's arrival.
Taking the date of export, or arrival abroad, as the relevant date for exports by courier.
Students think of the shipping date as the date of export.
Fix: Under Section 83(2), the date is when the exporter delivers the goods to the postal authorities or authorised courier.
Stating that Section 84 covers only post.
Old notes use the pre-2018 wording.
Fix: The sections now read post or courier, with effect from 28-3-2018.

Worked examples

Example 1

A courier company presents the list of particulars of goods imported by air to the proper officer on 12 March. The rate of duty was 10% until 14 March, and became 15% from 15 March. The goods are cleared and duty paid on 18 March. Which rate applies?

Show the solution

The goods are imported by courier, so Section 83(1) applies.
The relevant date is the date the authorised courier presents the list to the proper officer: 12 March.
The rate in force on 12 March is 10%.
Payment on 18 March is irrelevant to the rate.

Answer: 10% applies, as it was in force on 12 March when the list was presented.

Example 2

A vessel carrying goods imported by post arrives on 20 June. The postal authorities presented the list of goods on 17 June. The duty rate was 20% up to 19 June and 25% from 20 June. What rate applies, and why?

Show the solution

The goods are imported by post, so Section 83(1) applies.
The goods came by vessel and the list was presented before the vessel arrived, so the proviso applies.
The list is deemed presented on the arrival date: 20 June.
The rate in force on 20 June is 25%.

Answer: 25% applies, because the list is deemed presented on 20 June, the date of the vessel's arrival.

Exam tips

Learn the three clauses of Section 84 by heart: entry, examination/assessment/clearance, and transit/transhipment.
Write the relevant date explicitly in every rate-of-duty answer, and cite Section 83.
In case scenarios, underline dates: list presented, vessel arrival, delivery by exporter.
Keep separate the import rule and the export rule, since MCQ options often swap them.
Mention Section 154C when a question refers to electronic filing or payment of duty through a common portal.

Practice questions from Customs Procedures - Baggage and Courier / Post

Courier Imports and Exports Regulations: frequently asked questions

What does Section 84 of the Customs Act cover?

It empowers the Board to make regulations for goods imported or to be exported by post or courier. These cover the form and manner of entry, examination, assessment to duty and clearance, and transit or transhipment of imported goods.

Which date decides the rate of duty on courier imports?

It is the date on which the postal authorities or authorised courier present to the proper officer a list of the goods' particulars for assessing duty. If goods came by vessel and the list was presented earlier, it is deemed presented on the vessel's arrival date.

What is the relevant date for exports by courier?

It is the date the exporter delivers the goods to the postal authorities or the authorised courier for exportation. The rate and valuation in force on that date apply.

Is the Common Customs Electronic Portal mandatory?

Section 154C says the Board may notify the portal for registration, filing of bills of entry, shipping bills and payment of duty. Its use depends on what the Board notifies.