Section 109A in The Indian Post Office Rules, 1933
109A.
(1)Sub-rule (1) of rule 109 shall apply to value payable parcels sent under the C.O.D system with the exception that the sender shall write on the upper left hand corner of the parcel the word "Reimbursement" instead of the letters "V.P."(2)In the case of a value payable postal parcel posted in India under the C.O.D system, posting fee of 15 paise and a fee on the amount specified for remittance to the sender calculated according to Schedule 1 below rule 109 (3) shall be prepaid by the sender.(3)The amount to be recovered from the addressee of a foreign value payable parcel received under the C.O.D system in India for delivery shall be the sum specified by the sender for remittance to himself plus a delivery fee of 25 paise. When the amount due is recovered from the addressee, the sum for payment to the sender shall be remitted to him by means of money order.(4)In the event of non-delivery of a parcel originating in India for delivery in a foreign country, the fees prepaid by the sender on the amount specified for remittance to himself under sub-rule (2) shall on application, be repaid to him subject to the following deductions:-(a)10 per cent of the fee paid with a minimum of 25 paise; and(b)a fixed charge of 12 paise.Note:- Note below rule 109(3) shall apply to the conversion into Indian currency of the foreign currency amount in respect of value-payable parcels posted abroad under cash-on-delivery system.
