The Central Board of Indirect Taxes and Customs (CBIC) on August 06, 2026, issued the Standard Operating Procedure (SOP) for clearance of imported goods through Foreign Post Offices under the Postal Import Regulations, 2025.
The following has been stated:
• CBIC has introduced the FPO Import Application to facilitate faster, uniform and risk-based Customs clearance of personal postal imports through Foreign Post Offices (FPOs), in line with the Postal Import Regulations, 2025, notified vide Notification No. 18/2025-Customs (N.T.) dated 28 March 2025. The application is integrated with the Risk Management System (RMS) and is operational at Bengaluru, Kochi, Mumbai FPO, APSO Mumbai, Kolkata, Ahmedabad, Chennai and Delhi FPOs.
• Under the prescribed procedure, the Postal Authority shall electronically present details of arriving postal articles to Customs. Where Electronic Advance Data (EAD) is available, Customs may conduct assessment before arrival; otherwise, assessment is undertaken after presentation. RMS determines which articles require assessment/examination based on risk parameters. Physical examination is generally limited to RMS-selected articles or those identified through intelligence, regulatory requirements or discrepancies. For RMS-facilitated articles selected for examination, the specific reason shall be recorded in the FPO Import Application.
• Where additional information/documents are required, Customs will issue an electronic Document Call Letter (D-Call Letter) through the FPO Import Application to the importer's registered email. Queries should be specific, relevant and preferably consolidated, avoiding repeated or piecemeal document requests. If the importer does not respond within 30 days, or the information provided is inadequate, the proper officer may assess the goods based on the available declaration and records.
• After assessment and completion of Customs formalities, the proper officer will issue the clearance order through the FPO Import Application, which is communicated electronically to the Postal Authority. The Postal Authority shall not deliver the postal article unless Customs clearance has been granted and applicable Customs duty has been paid/realised. For non-EAD articles, manual clearance orders may be issued until electronic processing is enabled.
[Notification No. - 35/2026-Customs]
