Sections 83-84 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 83 and 84 deal with small consignments that move by post or courier. Section 83 fixes the date that decides the rate of duty and tariff value, and section 84 lets the Board make regulations on how entries are made, how the goods are kept in custody, examined, assessed and cleared, and how they move in transit. This article explains both sections as printed in the text on the CBIC portal updated to 30 March 2022, adds the change made to section 84(b) by the Finance Act, 2026, and notes that section 82 is omitted.
For goods imported by post or courier, the rate of duty and tariff value are those in force on the date the postal or courier authorities present to the proper officer a list of the goods' particulars; for goods exported, those in force on the date the exporter delivers the goods to the postal or courier authorities. Section 84 lets the Board make regulations on entry, custody, examination, assessment, clearance and transit (the word "custody" was added to clause (b) by the Finance Act, 2026). Section 82 is printed as omitted.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022), with the Finance Act, 2026 change to section 84(b) added. The Finance Act, 2023 could not be checked in full; see the section on later Finance Acts below.
Post and courier in Chapter XI
Chapter XI is headed "Special Provisions regarding baggage, goods imported or exported by post, courier and stores". The words "post, courier" replaced "POST" in the chapter heading through section 87 of the Finance Act, 2018 (13 of 2018) with effect from 29.03.2018, as the footnote prints. The same Act, by its sections 88 and 89, put "post or courier" into sections 83 and 84. Baggage comes just before these sections (see our article on sections 77, 78, 80 and 81), and stores come after (see sections 85 to 90).
If you ship small consignments abroad, you will need an import-export code. Our page on IEC registration explains how we help. For a practical view of selling abroad through courier, see our post on e-commerce exports under the FTP: courier route and Dak Ghar Niryat Kendra.
Section 82: omitted
Section 82 is printed as omitted. The footnote says it was omitted by section 104 of the Finance Act, 2017 (7 of 2017) with effect from 31.03.2017. The copy therefore has no live section 82, and no article is written on it.
Section 83(1): imports by post or courier
For goods imported by post or courier, the rate of duty and tariff value, if any, are the rate and valuation in force on the date on which the postal authorities or the courier authorities present to the proper officer a list containing the particulars of the goods for the purpose of assessing the duty.
The words "post or courier" and "postal authorities or the courier authorities" were substituted with effect from 29.03.2018 by section 88 of the Finance Act, 2018 (13 of 2018).
Proviso: goods arriving by vessel. If the goods are imported by a vessel and the list was presented before the date of arrival of the vessel, it is deemed to have been presented on the date of arrival.
| Item | Rule in section 83(1) |
|---|---|
| Who presents the list | The postal authorities or the courier authorities |
| To whom | The proper officer |
| What is presented | A list containing the particulars of the goods, for assessing duty |
| Which date fixes the rate | The date of presentation |
| Early presentation for a vessel | Deemed presented on the date of the vessel's arrival |
Note who acts. The person who presents the list is the postal or courier authority, not the addressee. The addressee's own action does not set the date.
Section 83(2): exports by post or courier
For goods exported by post or courier, the rate of duty and tariff value, if any, are the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities or the courier authorities for exportation.
So for exports the date is set by the exporter's delivery, not by any later customs step.
Example. Greenleaf Crafts Pvt Ltd sells hand-made lamps to a buyer overseas and hands the parcel to a courier on 3 April. Under section 83(2), the rate and tariff value that apply are those in force on 3 April, the date of delivery to the courier. In the other direction, a courier brings a parcel for a customer in India, and the courier presents the list of particulars to the proper officer on 9 June. Under section 83(1), the rate and tariff value in force on 9 June apply, unless the parcel came by vessel and the list was presented before the vessel arrived, in which case the vessel's arrival date is treated as the date of presentation.
The Act prints no rate. The rate of duty is a matter for the Customs Tariff Act, 1975 and notifications, and this article states none.
Section 84: regulations on post and courier
Section 84 says the Board may make regulations providing for:
| Clause | Subject |
|---|---|
| (a) | The form and manner in which an entry may be made in respect of goods imported or to be exported by post or courier |
| (b) | The custody, examination, assessment to duty and clearance of such goods (the Finance Act, 2026 substituted "the custody, examination" for "the examination") |
| (c) | The transit or transhipment of goods imported by post or courier, from one customs station to another or to a place outside India |
Clause (a) was substituted by section 105 of the Finance Act, 2017 (7 of 2017) with effect from 31.3.2017, as the footnote prints. Clause (a) of section 84 is also the clause that sections 74 and 75 mention when they speak of goods "entered for export by post". See Section 74 for that link.
Note that clause (c) speaks of imported goods for transit or transhipment; the text does not mention exported goods in that clause.
The regulations that implement these sections
The Courier Imports And Exports (Electronic Declaration And Processing) Regulations, 2010 are among the regulations for post and courier. The copy consulted for this series is dated 30 June 2022 (that is the date of that file, not of the Act text). Its contents list covers packing of goods, clearance of imported and exported goods, and registration of an authorised courier. This article does not set out any regulation-wise detail; other regulations on courier clearance and on exports by post also exist and are for a separate series.
Practical points
- Know who sets the date. For imports, the date of presentation of the list by the postal or courier authorities. For exports, the date of delivery to the postal or courier authorities.
- Keep the delivery proof. An exporter should keep the courier's acknowledgment of the delivery date, since it decides the rate and tariff value.
- For vessel imports, note the proviso. A list presented before arrival is deemed presented on arrival.
- Look to the regulations for forms and steps. The Act leaves the form, manner and procedure to regulations under section 84.
- Keep records for drawback. A claim on goods exported by post uses clause (a) of section 84; see the drawback sections.
Changes made by later Finance Acts
| Finance Act | What changed | What the gazette prints about commencement |
|---|---|---|
| Finance Act, 2026 (No. 4 of 2026), section 151 | Section 84, clause (b): for "the examination", the words "the custody, examination" are substituted, so the Board's regulation power now covers the custody of goods imported or exported by post or courier | No date is printed in the clause. The Act received the assent of the President on 30 March 2026 |
Section 83 is not shown as amended in the Finance Acts checked. The Finance Act, 2023 amendments to the Customs Act could not be checked in full, because only an extract of that Act was available. Check the current text on the CBIC portal before relying on any clause of these sections.
Need help with small-parcel exports?
If your business sends or receives goods by post or courier, we can help you set up the export code and records you need before you ship. See our IEC registration page.
Key takeaways
- Section 83(1): for imports by post or courier, the rate and tariff value are those on the date the postal or courier authorities present the list of particulars to the proper officer.
- Proviso: a list presented before a vessel arrives is deemed presented on the arrival date.
- Section 83(2): for exports, the date is that on which the exporter delivers the goods to the postal or courier authorities.
- Section 84: the Board may make regulations on entry, custody, examination, assessment, clearance and transit; "custody" was added to clause (b) by the Finance Act, 2026.
- Section 82 is printed as omitted.
- Check the current official text and regulations before acting.
Read next
- Sections 77, 78, 80 and 81: baggage declaration, rate of duty and detention
- Section 79: bona fide baggage exempted from duty
- Sections 85 to 90: stores for vessels and aircraft
- E-commerce exports under the FTP: courier route and Dak Ghar Niryat Kendra
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. The change made by the Finance Act, 2026 is added from its gazette text; the Finance Act, 2023 could not be checked in full, and the current rules, regulations and notifications should be checked. This article is general information, not legal advice; check the official text before acting.