Resumption of International Postal Services to European Union (EU) Countries and Introduction of Postal Delivery Duty Paid (PDDP) Service

Office Memorandum No. DA-22/2/2026-IR-DOP
Government of India – Ministry of Communications
Department of Posts (IR & GB Division)
Dak Bhawan, Sansad Marg, New Delhi – 110001

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📌 Overview

The Department of Posts has announced the resumption of international postal services to European Union (EU) countries with effect from 14 July 2026, following the implementation of the revised EU Customs Framework effective from 01 July 2026. To facilitate smooth customs clearance, India Post has introduced a new Postal Delivery Duty Paid (PDDP) service.

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🔄 Revised EU Customs Framework

The European Union has abolished the EUR 150 customs duty exemption threshold for commercial imports from 01 July 2026.

Key Changes:

• All commercial consignments imported into EU countries are now subject to:
  • Customs duties
  • Taxes
  • Handling fees
  • Surcharges
  • Other destination-country regulatory requirements

Exemptions:

• Documents
• Bona fide gifts (personal consignments) up to EUR 45

These remain exempt from customs duties and taxes, subject to applicable conditions.

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📦 Introduction of Postal Delivery Duty Paid (PDDP)

To comply with the new EU customs regulations, India Post has launched Postal Delivery Duty Paid (PDDP).

Under PDDP:

• Customs duties
• Import taxes
• Handling charges
• Surcharges

will be collected from the sender at the time of booking and remitted to the destination postal administration/customs authorities through the prescribed settlement mechanism.

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✅ Services Resumed from 14 July 2026

The following services have been restored:

1. IOSS Commercial Shipments

Available for all EU countries except:

• Germany
• Denmark
• Austria
• Sweden

2. Non-IOSS Commercial Shipments

Available to EU countries.

3. Personal (Non-Commercial) Consignments

Including:

• Gifts
• Documents

subject to applicable EU customs regulations.

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⚠ Countries Still Under Suspension

IOSS commercial shipments to the following countries remain suspended:

• Germany
• Denmark
• Austria
• Sweden

These countries require approved third-party customs representation services. India Post is in the process of selecting and onboarding such service providers and will issue separate instructions later.

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🚚 DDP and DAP Delivery Options

A. Delivery Duty Paid (DDP)

Under DDP:

• Duties and taxes are collected from the sender.
• Addressee receives the shipment without additional payment at delivery.

B. Delivery at Place (DAP)

Under DAP:

• Duties, taxes and destination handling charges are collected from the recipient before delivery.

India Post Recommendation

Where both options are available, customers should choose DDP because it:

✔ Enables faster customs clearance
✔ Avoids destination handling charges under DAP
✔ Provides transparency in total landed cost

Important

DDP service is not available for:

• Documents
• Personal gift consignments

destined to EU countries.

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📋 Enclosures Issued with the Memorandum

The Department has issued:

1. Standard Operating Procedure (SOP)
2. Customer Customs Authorization Form (Annexure-A)
3. Country-wise DDP/DAP Availability and Service Conditions (Annexure-B)
4. Addendums for:
   • BNPL/Advance customers
   • Aggregators
   • e-Platforms
   • e-Marketplaces

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🏤 Responsibilities of Booking Offices

Before accepting any EU-bound shipment, offices must ensure:

Customs Information

• Description of goods
• HS Code
• Weight
• Country of Origin
• Declared Value

Addressee Information

• Complete address
• Postal code
• Mobile number
• Email address

Documentation

• Proper CN22/CN23 declarations
• Required labels

Financial Requirements

• Collection of applicable duties
• Taxes
• Handling fees
• Surcharges

Compliance

• Customer undertaking and customs authorization
• Postal Bill of Export (for export sale consignments)
• Supporting documents

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✍ Mandatory Customer Authorization

Customer authorization for customs representation is now a mandatory requirement for commercial consignments to EU countries.

No commercial shipment can be accepted without the prescribed authorization as specified in the SOP.

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📑 Instructions for Heads of Circles

Heads of Circles must ensure:

Contractual Customers

Execution of prescribed addendum to BNPL/Advance agreements.

Aggregators & E-Commerce Platforms

Execution of prescribed addendums with aggregators/e-platforms/e-marketplaces.

DDP Shipments

Acceptance only after receipt of prescribed addendum.

Non-Contractual Customers

Collection of Customer Customs Authorization Form (Annexure-A) at notified booking locations.

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⚠ Customer Liability

Customers remain responsible for:

• Correct customs declarations
• Proper valuation
• Accurate HS classification
• Correct description of contents

Additional duties, taxes, penalties, handling charges or liabilities imposed due to:

• Under-valuation
• Misdeclaration
• Non-compliance

shall be recoverable from the customer through approved recovery mechanisms.

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📢 Awareness Campaign

All Circles have been instructed to conduct awareness and outreach activities among:

• Exporters
• MSMEs
• E-commerce sellers
• ODOP producers
• Contractual customers
• Other stakeholders

to educate them about:

• Revised EU customs requirements
• Availability of DDP services through India Post.

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🎯 Key Takeaways

Topic	Details
Service Resumption	14 July 2026
New EU Rule	Removal of EUR 150 customs duty exemption
New India Post Service	Postal Delivery Duty Paid (PDDP)
DDP Benefit	Sender pays duties upfront
Exemptions	Documents and gifts up to EUR 45
Suspended Countries (IOSS)	Germany, Denmark, Austria, Sweden
Mandatory Requirement	Customer Customs Authorization
Target Users	Exporters, MSMEs, e-commerce sellers

Issued by:
Himanshu Chaudhary
Assistant Director General (IR)