The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 35/2026-Customs dated August 6, 2026, introducing a Standard Operating Procedure (SOP) for the clearance of imported goods through Foreign Post Offices (FPOs) under the Postal Import Regulations, 2025. The SOP aims to establish a uniform, technology-driven, and risk-based customs clearance framework for personal postal imports across all FPOs in India.
The circular provides detailed procedures for the electronic presentation of postal articles, risk-based customs assessment through the integrated FPO Import Application and Risk Management System (RMS), issuance of electronic document call letters, timely assessment, and electronic clearance orders. It also directs field formations to monitor pending assessments to ensure faster clearance while clarifying that the existing procedure for commercial/non-personal postal imports will continue under Circular No. 14/2018-Customs. CA Sansaar