Customs Tariff (Determination Of Origin Of Other Preferential Areas) Rules, 1977

Rule 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 or Deputy Commissioner of Custom 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 or (in the absence of such a form), on the wrapper of the package.