Skip to main content
Friday, 9 October 2026
TaxClue News

Parcels from abroad: CBIC sets one procedure for all Foreign Post Offices; no reply to a document call in 30 days means assessment on record

Circular 35/2026-Customs prescribes a uniform SOP for personal postal imports processed through the FPO Import Application, which is live at eight locations and linked to the Risk Management System.

Key facts

Who it affects
Individuals receiving goods by international post
What it is
Rule change
Section
Customs
Published
6 August 2026
Editor6 August 2026 · updated 8 Oct · 2 min read

In 30 seconds

  • The FPO Import Application runs at Bengaluru, Kochi, Mumbai FPO, APSO Mumbai, Kolkata, Ahmedabad, Chennai and Delhi.
  • Physical examination is limited to parcels selected by RMS or on intelligence, regulatory need or discrepancy.
  • Document Call Letters go by e-mail and should be specific and consolidated into one communication.
  • Commercial postal imports continue under Circular 14/2018-Customs.

What the SOP covers

The procedure is for personal imported goods arriving by post, processed under the Postal Import Regulations, 2025. CBIC notes that field formations had issued their own public notices and SOPs, and that uniformity across Foreign Post Offices (FPOs) is needed.

The steps

  1. Arrival. The Postal Authority presents the list of imported postal articles electronically on the day of arrival.
  2. Assessment. Where Electronic Advance Data is available, assessment is done on a risk basis before the article arrives. Physical examination is restricted to articles selected by the Risk Management System or identified on intelligence, regulatory requirements or discrepancies.
  3. Document call. If more information is needed, a Document Call Letter is issued electronically to the registered e-mail address. Queries are to be specific and, as far as practicable, in a single communication.
  4. No reply. Where no response is received within 30 days of receipt of the letter, or the information is inadequate, the officer may assess the goods on the declaration and the information on record.
  5. Clearance. The clearance order is sent electronically to the Postal Authority. No article is delivered unless the order is issued and the duty is paid or realised.

What to do if you are expecting a parcel

  • Watch the e-mail address given for the parcel; the call letter comes there.
  • Reply with all the documents asked for within 30 days.
SourceCBIC Circular No. 35/2026-Customs, 6 August 2026
Open the original ↗
Share this story
Send on WhatsApp

Published 6 August 2026. Updated 8 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.

Share

The morning brief

One email each working morning with the day’s tax, GST and company-law news. It is starting soon; leave your address and it comes to you from day one.