DG Systems & DM Issues Procedure For Import Through Personal Carriage
DG Systems & DM Issues Procedure For Import Through Personal Carriage
The Directorate General of Systems & Data Management (DG Systems & DM) under Central Board of Indirect Taxes And Customs (CBIC) has issued the procedure for import through Personal Carriage of items such as gems, jewellery, samples, and prototypes.
The enhanced system, outlined in Advisory No. 27/2025 dated May 9, 2025, enables importers and customs brokers to declare carried goods more transparently through the Indian Customs EDI System (ICES). This update follows CBIC’s earlier advisory issued on April 29, 2025, and is aimed at improving regulatory clarity and operational efficiency at ports of entry.
Categorical Declaration: Importers must declare whether the item is "GEMS", "SAMPLE", or "PROTOTYPE" using specific fields in the Single Window module at the item level of the Bill of Entry.
Mandatory Information: Additional mandatory fields include the passenger’s name, passport number, PNR, and e-ticket number.
Bonded Warehouse Option: Goods marked as “SAMPLE” or “PROTOTYPE” may either be examined at the port or transferred to a designated private bonded warehouse. This requires the importer to provide the warehouse code or specify ‘PORT’.
Transshipment Bond Requirement: For transporting items to bonded warehouses, a transshipment bond is now mandatory. The system will debit a value equivalent to the assessable value of the goods before permitting registration.
The move is expected to ease regulatory compliance while ensuring tighter control over the import of high-value hand-carried items. The advisory also provides procedural clarity to customs officers and guidance to stakeholders involved in the trade of precious commodities.
CBIC has encouraged stakeholders to reach out with queries via its dedicated emails—[email protected] for officer-related issues and [email protected] for technical support.
Notification Details
Advisory No. 27/2025
Date: 09/05/2025
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
