Chapter XI - Baggage, post, courier and stores
Section 84
Section 84: Regulations for post and courier goods
Section 84 empowers CBIC to make regulations for entry, custody, examination, duty assessment, clearance and movement of goods imported or exported by post or courier. Finance Act 2026 expressly added custody to this power.
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Need advice on Section 84?
This article is for general information. Refer to the Customs Act, 1962 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
The Board may make regulations providing for— (a) the form and manner in which an entry may be made in respect of goods imported or to be exported by post or courier; (b) the examination, assessment to duty, and clearance of goods imported or to be exported by post or courier; (c) the transit or transhipment of goods imported by post or courier, from one customs station to another or to a place outside India.
Key takeaways
Regulatory scope
The Board may prescribe entry form and manner, custody, examination, assessment, clearance and transit or transhipment for post or courier goods.
2026 custody change
Finance Act 2026 inserted custody in Section 84(b), supporting updated courier procedures.
Procedure lives in regulations
The Act grants the power; the operative courier and postal regulations supply the actual forms and workflow.
Regulatory scope
The Board may prescribe entry form and manner, custody, examination, assessment, clearance and transit or transhipment for post or courier goods.
2026 custody change
Finance Act 2026 inserted custody in Section 84(b), supporting updated courier procedures.
Procedure lives in regulations
The Act grants the power; the operative courier and postal regulations supply the actual forms and workflow.
Practical checklist
Do
- Identify whether the consignment is postal or authorised-courier traffic.
- Check current courier or postal regulations for declaration, custody and release.
- For returned or rejected courier goods, check the 2026 amendment regulations and customs permission process.
Frequently asked questions
Does Section 84 itself provide the complete courier return process?
No. It authorises regulations; the applicable 2026 courier regulations and CBIC procedure govern the steps.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026