All goods imported into India have to pass through the procedure of customs for proper examination, appraisal, assessment and evaluation. This helps the custom authorities to charge proper tax and also check the goods against the illegal import. Imports through courier mode have registered a healthy rate of growth in recent years in India. The facility of imports and exports through courier mode is allowed to only to those courier companies which are registered by the Customs. These courier companies are called "Authorized Couriers". The courier parcels are normally carried by passenger/cargo aircraft.
Therefore, for expeditious custom clearance of imports through courier, the Government of India along with the Ministry of Finance and the Central Board of Indirect Taxes and Customs (CBIC) have provided few details by the help of which courier can be cleared from customs in a speedy and efficient manner. The details are mentioned below:
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