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Taxation Central Ministry of Finance Customs Act, 1962

Customs Baggage (Declaration and Processing) Regulations, 2026

01-Feb-2026 | No.15/ 2026-Customs (N.T.)

Ministry of Finance has issued Customs Baggage (Declaration and Processing) Regulations, 2026 replacing Passenger's Baggage (Levy of Fees) Regulations, 1966, the Baggage (Transit to Customs Stations) Regulations, 1967 and the Customs Baggage Declaration Regulations, 2013.

Key Highlights:

- Mandatory electronic declaration of dutiable or prohibited goods through the ICEGATE/Atithi portal, with provision for advance filing.
-Separate procedures and prescribed forms for accompanied baggage, unaccompanied baggage, temporary import, and re-import of personal effects.
- Introduction of standardised Customs Baggage Declaration (CBD) forms (CBD-I to CBD-V) covering declaration, export certification, temporary import, detention, and release.
- The framework also covers temporary export, re-import, and duty-free temporary import of personal effects for residents and tourists, supported by export and temporary import certificates.
- Clear rules are laid down for examination, clearance, transit of unaccompanied baggage to other customs stations, custody and disposal of detained or unclaimed baggage, authorised filing by representatives, record retention for five years, and penalties for non-compliance.
- Overall, the Regulations aim to enhance ease of compliance, transparency, and efficiency, while strengthening customs control over passenger baggage through technology-driven processes.

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