Section 5 in The Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977
5. Imports by post.
- No claim that articles are chargeable with a preferential rate of duty shall be considered by the [Assistant Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50.] in respect of articles imported by post, unless at the time of arrival in India, such articles are covered by a declaration as to the country of origin entered in the customs declaration form of (in the absence of such a form), on the wrapper of the package.
