Clause 23: Customs Declarations and other formalities connected with outward articles

Letter post articles containing dutiable goods (where admissible) and all small packets should be accompanied by customs declaration forms. There are two types of declaration forms—the green customs label (C-1) and the detailed declaration form (C-2, CP-3). The C-1 adhesive label shall be affixed on the address side, in so far as possible in the top left-hand corner, beneath the sender's name and address where these are given. The green label is intended for articles valued less than Rs. 3400/- (918.30 Gold francs) and is to be pasted on the article. Articles of a value more than Rs. 3400/- (918.30 Gold francs) and all insured letters should be accompanied by the specified number of detailed declaration forms (C-2, CP-3) which may be pasted or securely attached to the article. The detailed declaration forms (C-2, CP-3) may also be used in other cases if the sender so desires (Section XIII indicates the number of forms to be used for each country and the language to be used).

In the case of valuable articles containing jewels, gold, currency notes, etc. (for which insurance is compulsory), if the sender so desires the detailed declaration form can also be enclosed inside the article, but in such cases the top part of the C-1 green label which reads "Customs—may be opened officially" should be pasted on the article. A similar procedure has to be adopted in the case of all articles addressed to certain countries (See Section XIII). In the case of insured boxes the top part of the C-1 form should always be affixed to the articles whether the (C-2, CP-3) form is kept inside the article or attached to it.

The customs declaration forms should be filled in by the sender according to the instructions with great care and as much accuracy as possible. If the green label is inadequate for this, it is advisable to use the detailed declaration form even for articles of value lower than Rs. 3400/- (918.30 Gold francs). Accurate and detailed description of the contents and their value can expedite customs formalities and very often without the article being opened. It may also be noted that inaccurate or false declaration attracts the provisions of the Customs Act in India and many other countries leading not only to confiscation of the article but even legal proceedings against the person making the false declaration.

There are a few other formalities to be observed in certain special cases, such as articles subject to the P.P. form procedure (under the Exchange Control Act), articles subject to drawback of customs duty, articles subject to export restrictions and letters containing perishable biological substances. The special requirements relating to these classes of articles are described in Sections IV and X.