Customs clearance procedures vary between different countries. In general, a mail item will go through the following processes when it arrives at the destination country.
An item arrives at the destination country.
Customs authority may inspect the content(s) of an item and examine the customs declaration information and required documents attached on the item or submitted through electronic means.
Non-prohibited/restricted item not subject to duties/taxes will usually be released for delivery. For item requiring further inspection or duty/tax assessment, respective customs authority/postal administration will notify the recipient for payment of taxes/duties and related charges (if applicable) under normal circumstances.
In many countries, recipients can collect the item at customs office or post office, or arrange for delivery of the item after customs clearance. In some countries, taxes/duties and related charges (if applicable) will be collected at the time of delivery.