Section 84 of the Customs Act, 1962 – Regulations regarding goods imported or to be exported by post or courier

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Section 84: Regulations regarding goods imported or to be exported by post or courier

Regulations regarding goods imported or to be exported by 1[post or courier].–The Board may make regulations providing for– 2[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1[post or courier];]

  • (b) the examination, assessment to duty, and clearance of goods imported or to be exported by 1[post or courier];
  • (c) the transit or transhipment of goods imported by 1[post or courier], from one customs station to another or to a place outside India.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

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  2. Section 2 of the Customs Act, 1962 – Definitions
  3. Section 83 of the Customs Act, 1962 – Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
  4. Section 75 of the Customs Act, 1962 – Drawback on imported materials used in the manufacture of goods which are exported