1.Who can use Courier mode for imports and exports?


Individuals or businesses involved in import or export can use courier / express companies registered with Customs as “Authorized Couriers” to handle courier/express import and export of goods.

2.Do I need to file all the documents myself or can an agent do so on my behalf?


The Authorized Courier will file the documents on your behalf with Customs.You must provide the courier companies with a Letter of Authorization and the required Know Your Customer (KYC) documents.
Your authorization and KYC can be an one-time process to enable clearance of current as well as future shipments, provided there is no change in name, address, or contact details.

3.Do I need an Importer-Exporter Code (IEC) for Courier shipments?


IEC is mandatory for all commercial imports and exports into/from India.Personal shipments for bonafide personal use, not intended for trade or commercial activity, do not require an IEC. Importer / Exporter remain responsible to remain complaint and provide true and correct information
IEC-exempted categories are notified by DGFT.
An extract of the DGFT list of IEC-exempted categories (as on 1 Dec 2025) is provided below.

Sr. No. Exempted IEC Category of Importer / Exporter
1 AMDCG0111E All Ministries / Departments of Central Government and agencies wholly or partially owned by them.
2 ADSGA0129E All Departments of any State Government and agencies wholly or partially owned by them.
3 DCUNO0137E Diplomatic personnel, Counsellor officers in India, and officials of UNO and its specialized agencies.
4 IABBR0145E Indians returning from / going abroad and claiming benefit under Baggage Rules.
5 IIHIE0153E Persons / Institutions / Hospitals importing or exporting goods for personal use, not connected with trade or manufacture or agriculture.
6 IIEGN0161E Persons importing/exporting goods from / to Nepal for non-commercial purposes.
7 IIEGM0170E Persons importing/exporting goods from / to Myanmar through Indo-Myanmar border areas for non-commercial purposes.
8 ATAEF1096E Importers importing goods for display or use in fairs/exhibitions or similar events under ATA Carnet provisions.
9 IDNBG1100E Director, National Blood Group.
10 ICIRN1126E Individuals / Charitable Institutions / Registered NGOs importing goods.
4. Any KYC norms prescribed for importer/exporter? What if my ID proof has a different address? What if my name on airway bill does not match with my KYC document.


KYC For Individual For Company (Non-Individuals)
1. Aadhar OR
2. PAN OR
3. Voter ID OR
4. Passport
Identity and address validation of the individual has been mandated under regulations 		1. GST Identification Number
2. Import Export Code (IEC)
3. AD Code (Authorized dealer code provided by Bank)
Important Notes:
  • PAN and Foreign Passport do not contain an India address. Hence, additional address proof is required. For more information refer to CBIC circular (circular 9/2010 (as amended), Circular 13/2016, Circular 2/2018 - https://taxinformation.cbic.gov.in/content-page/explore-circulars ).
  • If the KYC address differs from the address mentioned in the Air Waybill / Invoice, proof of the address mentioned on the Air Waybill/Invoice must be provided.
    • For imports: delivery will be recorded through OTP or physical signature as per courier company’s procedures. Further for values up to INR 50000/- for imports by Individuals for bona fide personal use, if the KYC address does not match the Airway bill/Invoice address, the address will get validated by virtue of delivery of goods at the address mentioned on Airway bill/Invoice.
    • For exports: the courier may capture the picture of the person booking the shipment.
  • If the name on the Air Waybill does not match the KYC document, clearance will not be initiated. Goods may be abandoned or returned to the origin.
5. Is there any value restriction on imports and exports through Courier mode?


Imports: No value restriction.
Exports: Value is restricted to ₹10 lakhs per consignment.

6. What are the weight and dimension limits in courier mode?


Courier operators prescribe their own weight and dimension limits. These can be checked on courier companies’ websites.
https://mydhl.express.dhl/in/en/home.html#/createNewShipmentTab
Customs does not prescribe any such limits as on date 1Dec2025

7. What is the difference between personal and commercial imports?


Personal Imports: Goods imported for an individual’s personal use, not related to trade, manufacturing, or agriculture.

Commercial Imports: All goods that are not personal imports, including commercial samples.

8. Are there restrictions on items that can be imported or exported through courier?


Yes. The following items cannot be imported/exported through courier:

(a) Imports requiring testing or statutory clearance:
    a. Animals and plants and their parts
    b. Perishables
    c. Publications with incorrect Indian maps
    d. Precious or semi-precious stones, gold or silver (except permitted re-imports)
(b) Import or export of goods under any Export Promotion Schemes other than Drawback, RoDTEP and RoSCTL and EOU schemes.
(c) The goods which are subject to levy of any duty on their exports:
    a. Goods where the value of the consignment is above rupees ten lakh and transaction in foreign exchange is involved.

Refer to Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 for details.

9. What documents are required for courier imports and exports (personal & commercial)?


For Commercial Imports:

  1. Invoice
  2. Airway Bill
  3. Import Export Code
  4. Authorization to Authorized Courier
  5. KYC Documents
  6. GSTIN / UIN or PAN if GSTIN exempted
  7. AD code registered with ICEGATE
Additional documents may be required depending on product, HS code, INCOTERMS, etc.

For Commercial Exports:
  1. Commercial Invoice
  2. AirWaybill
  3. IEC
  4. Authorization to Authorized Courier
  5. KYC documents
  6. AD-Code registered with ICEGATE
  7. GSTIN
Additional documents may be required depending on the goods.

For Personal Imports:
  1. Invoice
  2. Air Waybill
  3. KYC documents
  4. Authorization to Authorized Courier
Depending on the product, INCOTERMS, HS code, duty notification, Policy, etc., additional documents will be required.

For Personal Exports:
  1. Invoice
  2. Air Waybill
  3. KYC documents
  4. Authorization to Authorized Courier
Depending on the product, INCOTERMS, HS code, duty notification, Policy, etc., additional documents will be required.

10. How is Customs duty calculated on courier imports?


The customs duty levied on an imported consignment depends on various factors, including the nature of the contents, the purpose of import (commercial vs. personal use), and the presence or absence of any monetary transaction. Broadly, consignments can be categorized under the following types:

Business-to-Business (B2B) Imports

Personal Imports Involving Monetary Transaction

Personal Imports not involving Monetary Transactions i.e. Gifts (No Monetary Transaction): Where the consignee does not have proof of payment in their own name or payment is made via another person, such goods will also be classified under gift. The onus of providing proof of payment is on the consignee and must be provided prior to shipment landing.

The corresponding customs duty structure for these categories is detailed below (as on 1st Dec 2025):

(1) Business to Business Imports (Rate of Duty dependent on HS Code)


Sl No Particular Calculation Duty % Value
A Assessable Value CIF value or fair value taken by Customs 100
B Basic Customs Duty (BCD) % on A 20.0%* 20.00*
C Social Welfare Surcharge % on B 10.0% 2.00
D Sub Total A + B + C 122.00
E IGST % on D 18.0% 21.96
F Compensation cess % on D 0.00*
G Total duty B + C + E + F 43.960
Effective duty % 43.960


  * Rate of duty depends upon HS Code (20% is taken as an illustration)

Illustration I : In case of commercial import, if the value of the consignment is Rs.10,000/- then a total duty of Rs 4,396/- as stated above shall be applicable.

(2) Personal Imports Involving Monetary Transaction


Sl No Particular Calculation Duty % Value
A Assessable Value CIF value or fair value taken by Customs 100
B Basic Customs Duty (BCD) % on A 10.0% 10.00
C Social Welfare Surcharge % on B 10.0% 1.00
D Sub Total A + B + C 111.00
E IGST % on D 18.0% 19.98
F Compensation cess % on D 0.00
G Total duty B + C + E + F 30.98
Effective duty % 30.980

Illustration 2: In case of personal Import, if the value of the consignment is Rs.10,000/-, then a total duty of Rs 3,098/- as stated above shall be applicable.

(3) Personal Imports not involving Monetary Transactions i.e. Gifts (No Monetary Transaction)


Sl No Particular Calculation Duty % Value
A Assessable Value CIF value or fair value taken by Customs 100
B Basic Customs Duty (BCD) % on A 20.0% 20.00
C Social Welfare Surcharge % on B 0% 0.00
D Sub Total A + B + C 120.00
E IGST % on D 18.0% 21.60
F Compensation cess % on D 0.00
G Total duty B + C + E + F 41.60
Effective duty % 41.600

Illustration 3: In case of personal Import, if the value of the consignment is Rs.10,000/-, then a total duty of Rs 4,160/- as stated above shall be applicable.

11. Is there any duty on Courier exports?


Certain goods may have specific export duties, and these are not permitted for export through courier channels.

12. Value taken for assessment of Import duty?


The value declared at the time of import/export is taken as the reference value, subject to Customs valuation rules.
Assessment is based on INCOTERMS (FOB/CIF).
CIF assessable value = Cost + Insurance + Freight

  1. Freight: 20% or actuals (whichever is lower)
  2. Insurance: 1.125% or actuals (whichever is lower)

As per Customs Valuation Rules, 2007.

13. Can Customs open or examine Courier shipments?


Yes. Customs may open or examine shipments as per guidelines or if goods are suspected to be prohibited, restricted, or undervalued.

14. How do I know if my Courier shipment is under customs check, held up by customs and reasons for the same?


  1. Track shipment on the courier company’s website: https://mydhl.express.dhl/in/en/home.html#/createNewShipmentTab
  2. Check the status at https://www.ecs.gov.in using the Courier Bill of Entry/Courier Shipping Bill details. Further, the grievance redressal mechanism of the courier company/helpline no/email may be used to inquire the specific reason for the parcel hold (if any). https://mydhl.express.dhl/in/en/help-and-support.html#/contact_us is for DHL Express
15. Where do I pay customs duty for Courier imports?


For Courier imports, the importer can pay Customs duty through the Authorized Courier only.

16. Am I eligible for duty refunds (IGST, Drawback, RoDTEP etc.)?


Yes, for commercial shipments cleared through ICES:

  1. IGST refund is available.
  2. RoDTEP, RoSCTL, and Drawback are available for exports.

No export incentives are available under ECCS as on 1 Dec 2025.

17. Is there any exemption of duty available to Courier imports?


Yes, duty exemptions are available for courier imports, particularly for documents, bonafide samples and other goods subject to exemption notification being present. Gifts are not eligible for duty free clearance. Criteria as per Courier Import and Export Regulations 2010 as well as Customs Act and other rules and regulations must be met.

18. Whether personal imports and gifts are exempted from duty?


No. The personal import and gifts are not exempted. Duty structure is provided in Question 10 of the FAQs.

19. Can samples be imported and exported by Courier?


Yes, samples can be imported and exported via courier provided:

  1. They are Bonafide commercial samples
  2. Have no commercial value
  3. Supplied free of charge
  4. Value within limits: ₹50,000 for exports, ₹10,000 for imports
  5. No restriction or prohibition applies

Incorrect declarations may lead to penalties on the importer/exporter.

20. What are the provisions related to import export of Indian and foreign currency?


No. Cash cannot be imported or exported via courier mode. Violations may attract penal action.

21. What can I do if I am not satisfied with the assessment/levy of Customs Duty which I came to know only at the time of delivery of the packet/parcel by Courier?


For courier imports, please contact your courier company directly.

22. What happens if I don’t pay customs duty or submit required documents?


Failure to pay customs duty or to submit required documents can lead to significant consequences like:

  1. Shipment clearance not being initiated or delay in clearance of goods.
  2. To pay additional storage charges, fines, and confiscation of goods.

The courier operator who has paid the duty basis the KYC and authorization may not deliver the goods post clearance if customs duty and courier charges are not paid.

23. Normally, how long does courier customs clearance take?


Normally under 24 hours, provided documentation is correct. Delays may occur due to missing/inaccurate documents, high volume, restricted goods, or examinations.

24. What are the fees/charges for clearance of courier shipments?


Charges may include:

  1. Customs duty (This includes but is not limited to IGST, Duty interest, etc.)
  2. Handling fees (Of Express operator, custodian, etc.)
  3. Service charges from the courier
  4. Demurrage (if applicable), paid to the custodian

Fees vary by courier and custodian.

25. How to avoid common mistakes made by importer/exporter and any fines/penalty prescribed for the same?


Strict adherence to the provisions of the Regulations, submission of correct and proper documents, proper verification of the facts before submission of documents, declaring correct description, quantity, and value of goods.

26. What if my Courier parcel is lost or damaged?


The courier agency or custodian is responsible for safety and handling.
Claims for shortage, pilferage, damage, or defective packing must be raised with the courier/custodian.

27. How can I track my Shipment?


  1. Track shipment on the courier company’s website. https://mydhl.express.dhl/in/en/home.html#/createNewShipmentTab
  2. Check the status at http://www.ecsmobility.cbic.gov.in using the Courier Bill of Entry/Courier Shipping Bill details.
28. Is it mandatory to provide KYC and authorization to the courier company for import clearance?


Yes.

  1. If you are aware of the shipment, provide your KYC and authorization.
  2. If you are not aware, do not provide KYC or authorization. The shipment will be abandoned or returned to origin.
29. Whom should I contact in case of a grievance?


Grievances related to

Every Commissionerate has appointed a Grievance Redressal Officer and his name, designation, contact number and email id has been published on the website of the Commissionerate under the tab Grievance Redressal.

The aggrieved importer/exporter can submit his/her grievance to the dedicated officer for redressal. Links to access the Grievance Mechanism page of each Commissionerate is given as under:

S. No. DHL Express (Courier company) Link
1 DHL Express India Pvt Ltd https://mydhl.express.dhl/in/en/help-and-support.html#/contact_us

S. No. Zone/Commissionerate Link
1 DHL Express India Pvt Ltd https://mydhl.express.dhl/in/en/help-and-support.html#/contact_us
2 ACC Exports, Delhi https://delhicustoms.gov.in/grievance-redressal-page.html
3 Mumbai Customs Zone-III https://mumbaicustomszone3.gov.in/grievance-e-redressal
4 Chennai https://chennai.customs.gov.in/foreign-post-officepad-procedure/
5 Bengaluru https://bangalorecustoms.gov.in/wp-content/uploads/2024/01/tsk.pdf
6 Jaipur https://rajasthancustoms.gov.in
7 Cochin https://www.cochincustoms.gov.in
8 Hyderabad https://cgsthydraebadzone.gov.in/customs
9 Kolkata https://www.kolkatacustoms.gov.in
Exception Scenario
  1. Shipment is for personal use but the delivery address is of my office / work address.

    Please upload any one of the following documents as address proof. The address on this document should match with the delivery address. Also, the name on this document should match with the Consignee name.

    • Employee Id Card OR
    • Company Offer Letter / Appointment Letter OR
    • Company letter confirming that the employee works in the company office premises
  2. Shipment is for personal use but the receiver’s name is of my organization where I am employed.

    Please upload a letter issued by your organization on their letterhead stating that the shipment is for your personal use and can be delivered at the company address. The delivery address should be mentioned on the letter and should be signed by an authorized signatory along with the company seal / stamp.

  3. Consignee name on the shipment is my Nick / Pet / House name.

    Consignee needs to provide Individual's ID and Address proof document along with a Notarized Affidavit which states that the Nick / Pet / House name and name as per KYC document is of the same individual.

  4. Consignee name on the shipment is post marriage but KYC documents are in before marriage name.

    Please upload one ID and address proof document along with a marriage certificate or notarized affidavit which states that the name on the shipment and name as per KYC documents is of the same individual.