CBIC Prescribes SOP for Customs Clearance of Postal Imports Through FPOs
The Central Board of Indirect Taxes and Customs (CBIC) has prescribed a Standard Operating Procedure (SOP) for clearance of imported goods through Foreign Post Offices (FPOs) under the Postal Import Regulations, 2025.
The procedure is designed to provide a uniform regulatory and procedural framework for the assessment and clearance of imported goods through FPOs. It also supports a technology-driven and risk-based approach to processing personal postal imports.
CBIC has developed the FPO Import Application for processing personal imported goods. The application has been integrated with the Risk Management System (RMS) to enable automated risk assessment and system-based facilitation of postal import articles.
FPO Import Application Operational at Multiple Locations
The FPO Import Application for personal imported goods has been deployed and is operational at:
- Bengaluru
- Kochi
- Mumbai FPO
- APSO Mumbai
- Kolkata
- Ahmedabad
- Chennai
- Delhi
The integration with RMS allows postal import articles to undergo risk-based assessment and facilitates system-based processing.
Standard Procedure for Personal Postal Imports
Receipt and Presentation of Postal Articles
The Postal Authority is required to electronically present the list of imported postal articles along with the articles to the proper Customs officer on the day of arrival at the FPO.
The information is currently received electronically through the “Article Arrival Info” tab of the FPO Import Application.
After receiving the information, the proper officer is required to ensure that postal articles are taken up for screening, inspection and further Customs processing without undue delay.
Risk-Based Customs Assessment
Where Electronic Advance Data (EAD) is available, Customs officers can undertake assessment based on RMS instructions before the postal articles arrive.
Where EAD is not available, assessment is undertaken after the Postal Authority presents the articles.
The RMS selects postal articles for assessment and/or examination based on risk parameters and the declaration data accompanying the postal articles.
Physical Examination Based on Risk
Physical examination is generally restricted to postal articles selected by RMS or identified based on:
- Intelligence
- Regulatory requirements
- Discrepancies noticed during processing
For RMS-facilitated articles that are physically examined, the specific reason for examination must be recorded in the scan report column of the FPO Import Application.
Document Call Letters for Assessment
Electronic D-Call Letter
If additional information or supporting documents are required for assessment, the proper officer may issue a Document Call Letter (D-Call Letter) electronically through the FPO Import Application.
The D-Call Letter is communicated to the importer or authorised agent through the registered email address available in the system.
Where electronic communication is not feasible or the communication remains undelivered, the D-Call Letter may also be issued manually.
Specific and Consolidated Queries
The D-Call Letter should clearly specify the information or documents required for assessment.
CBIC has directed that queries should be:
- Specific
- Relevant
- Consolidated, as far as practicable
Repeated or piecemeal requests for documents should ordinarily be avoided.
30-Day Response Period
After the required documents or clarification are received, the proper officer is required to examine them and finalise the assessment expeditiously.
If no response is received within 30 days from the date of receipt of the D-Call Letter, or if the information provided is inadequate, the proper officer may assess the goods based on the declaration and other information available on record, in accordance with the Customs Act, 1962.
Clearance of Personal Postal Articles
Once assessment and other Customs formalities are completed, the proper officer will issue an order permitting clearance of the imported postal article through the FPO Import Application.
The clearance order is communicated electronically to the Postal Authority.
For non-EAD articles, the proper officer may issue the clearance order manually until electronic processing for such articles is enabled in the FPO Import Application.
The Postal Authority must ensure that a postal article is not delivered unless the Customs clearance order has been issued and applicable Customs duty has been paid or realised according to the prescribed procedure.
Monitoring of Pending Assessments
Field formations are required to periodically monitor pending assessments.
The objective is to support timely clearance of postal articles and minimise delays in the Customs clearance process.
Note:
The SOP described above applies to the processing of personal imported goods at Foreign Post Offices. Processing of non-personal or commercial imported goods continues to be governed by the existing procedure under Circular No. 14/2018-Customs dated 4 June 2018.
What This Means for Postal Importers
The new SOP establishes a more standardised process for personal postal imports across FPOs.
The use of the FPO Import Application, integration with RMS, electronic D-Call Letters and system-based clearance orders are intended to create a more structured Customs clearance process.
Importers should therefore ensure that the information and supporting documents required for assessment are accurate and available when requested.
Conclusion
CBIC’s SOP provides a uniform framework for Customs clearance of personal postal imports through Foreign Post Offices under the Postal Import Regulations, 2025.
With the FPO Import Application integrated with RMS, the process incorporates risk-based assessment, targeted examination, electronic document requests and system-based clearance.
For importers, timely responses to D-Call Letters and proper submission of required information can help support the assessment and clearance process. Meanwhile, commercial or non-personal postal imports will continue to follow the procedure prescribed under Circular No. 14/2018-Customs.
Notification Reference:
Customs
Circular No. 14/2018-Customs.
06/08/2026