Section 4(6) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(6)Where the goods have been imported by post, the zone unit or the developer, following the procedure specified in sub-regulation (4), shall file the bill of entry with the Customs officers in the zone marking clearly "Postal Imports" subject to following conditions, namely:-(i)for the purpose of bill of entry, the post-office registration number as indicated in the intimation letter issued by the post office shall be taken as the import general manifest and item number, of the bill of entry;(ii)copy of intimation letter received from the post office shall also be pasted on the reverse of the original bill of entry;(iii)where the zone is away from the foreign post office, the goods shall be moved to the zone under customs escort from such post office or under control of the postal authorities.
