The following procedure is usually followed in handling of incoming paper mail if received physically:

1. Receiving Mail: Mail is delivered once or twice a day by a Postman while mail from special messengers or courier companies keep pouring throughout the day.

2. Sorting Mail: After receiving the mail, it is necessary to sort the received mail so that mail marked as Private, Personal, Secret, Confidential etc. are not opened.

This type of mail is directly delivered to the person concerned unopened. Important mail viz. court summons, tenders, confidential reports etc. is sorted out from the routine mail to accord priority in opening. Routine mail consisting of sales letters, catalogues, product literature etc. are opened at last.

3. Opening Mail: A paper knife is generally used for opening envelopes. In case of large mail, a Letter Opening Machine is helpful as it improves efficiency and opens the mail neatly. 

While opening an envelope, it should be ensured that:

• contents of the envelope are not damaged. 
• before disposing off the envelope, nothing is left inside the envelope. 
• enclosures are fastened if they are not properly tagged.

4. Examining Contents and Stamping Mail: After opening the mail, a Secretary should briefly examine its contents. Examining of contents is done to again sort out the mail which needs immediate action so as to accord priority.

All the mail received is date-stamped to authenticate receiving of the same in the organization. It can be done with the help of a Rubber Stamp or an Automatic Numbering & Dating Machine. 

A specimen of date stamping is:

M/s Concept Technology, New Delhi

Date____

Time ____

Diary No. ____

Signature ____

5. Recording Mail: Incoming Mail Register is also called Diary Register or Dak Register. Recording of mail helps in tracing out any received letter at a later date. The Incoming Mail Register also has a column viz. Date of Reply to ensure that all the received mail has been attended to.

Specimen of Incoming Mail Register

6. Distributing Mail: The recorded mail is segregated department-wise and immediately distributed to the concerned departments by a peon or messenger.

7. Follow-up Action: Every incoming mail which needs a follow up action should be quickly attended to by the concerned official. In business houses, it is ensured that every mail received should be disposed- off within maximum 3-4 days, wherever possible.