1. The Arrival
When a package arrives at the border, it stops at a secured warehouse. It cannot move further until the Customs Office gives it a "Green Signal."
2. The Three Big Questions
The customs officer (or their computer system) asks three things:
What is it? (Looking for a clear description, like "Cotton T-shirt" rather than "Gift").
What is it worth? (They need a price to calculate taxes).
Is it allowed? (Checking for restricted items like plants, chemicals, or weapons).
3. The "Bill" (Duties & Taxes)
Unless the item is very cheap (below a certain "De Minimis" value), the government wants a cut.
Duty: A tax to protect local businesses.
VAT/GST: The standard sales tax of that country.
Who pays? Usually, the person receiving the package. If you don't pay, the package stays in "Customs Limbo."
4. The Release
Once the paperwork is verified and the bill is paid, the package is "Cleared." It is then handed back to a local courier (like DHL, FedEx, or India Post) to be delivered to your door.