The Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs Baggage (Declaration and Processing) Regulations, 2026, introducing a comprehensive overhaul of the baggage declaration, examination, and clearance framework for international passengers. Effective from 2 February 2026, the new regulations replace multiple legacy rules and establish a digitised, risk-based and declaration-driven system for passenger baggage under the Customs Act, 1962.
Short Title, Applicability and Commencement
The regulations formally come into force from 2 February 2026 and apply to all baggage carried by passengers arriving in or departing from India, including accompanied and unaccompanied baggage. By superseding earlier baggage-related regulations, the new framework seeks to consolidate customs procedures into a single, uniform legal regime.
Definitions and Key Concepts
The regulations introduce several important definitions that underpin the new baggage regime. A central concept is the “automated system”, accessible through the ICEGATE portal or designated web and mobile applications, reflecting the government’s push towards paperless customs processing.
Key terms such as Customs Baggage Declaration (CBD), Green Channel, and Red Channel are clearly defined, drawing a sharp distinction between passengers with no dutiable or prohibited goods and those required to make declarations and pay duty. The recognition of electronic supporting documents further aligns baggage procedures with faceless and digital customs initiatives.
Manner of Declaration of Baggage on Arrival in India
All passengers arriving in India with dutiable or prohibited goods are now required to file an electronic baggage declaration (CBD-1) through the automated system before entering the Green Channel. This declaration must be accompanied by relevant supporting documents, if any.
Separate requirements apply for currency declaration under the Foreign Exchange Management Act, 1999. Passengers carrying pets or restricted items must also declare, in advance, details of quarantine clearances, no-objection certificates, or DGFT import authorisations.
For unaccompanied baggage, a separate electronic declaration in CBD-2 is mandated. While electronic filing is the norm, customs officers are empowered to permit declarations in other forms in exceptional cases. The regulations also allow advance filing up to three days prior to arrival, enabling faster processing upon entry.
Declaration for Temporary Import, Export and Re-import of Baggage
Passengers taking personal articles out of India, other than used personal effects, and intending to re-import them without payment of duty must declare such items in advance. On filing the declaration, an Export Certificate (CBD-3) is issued as proof of prior export.
The export certificate remains valid until the passenger’s first return to India or for six months, whichever is earlier. For foreign tourists, the regulations provide a structured mechanism to temporarily import high-value personal items subject to re-export, supported by a Temporary Baggage Import Certificate (CBD-4). This provision brings long-awaited clarity to disputes involving re-import of personal effects.
Examination and Clearance of Baggage
Passengers who have filed declarations are required to present their baggage at the Red Channel or a notified customs area for verification, including physical examination where necessary. Where customs authorities are satisfied that the baggage does not contain prohibited goods and applicable duties have been paid, clearance is granted.
In cases of misdeclaration or violation, action may be initiated strictly in accordance with the Customs Act, 1962. The emphasis remains on risk-based assessment, reducing unnecessary physical checks for compliant travellers.
Transit of Unaccompanied Baggage Between Customs Stations
The regulations introduce a uniform procedure for the movement of unaccompanied baggage between customs stations. At the request of the passenger, baggage arriving at one customs station may be transported to another station for clearance.
Such movement is subject to safeguards, including sealing of baggage at the port of arrival, execution of bonds and security by authorised carriers, and transportation by air, rail or road. This provision addresses long-standing operational inconsistencies across ports.
Detention, Custody and Disposal of Baggage
Where baggage contains prohibited or dutiable goods, customs authorities may detain such baggage either at the request of the passenger or otherwise. Detained or unclaimed baggage remains in approved custody and may be released or returned upon compliance.
If baggage is not cleared or re-exported within six months, extendable by senior customs officers, it may be sold or otherwise disposed of after due notice to the passenger. The regulations clearly prescribe the order in which sale proceeds are to be appropriated—covering expenses, freight, customs duty, government dues—and provide for payment of any surplus to the owner.
Filing of Declarations by Authorised Persons
Declarations required under the regulations may also be filed by authorised persons, particularly in cases involving unaccompanied baggage. For passengers below eighteen years of age, declarations must be filed by a family member or legal guardian, except where the minor is travelling alone.
Retention of Records
All baggage declarations and supporting documents, whether filed electronically or otherwise, must be preserved for a period of five years. This ensures traceability, audit readiness, and post-clearance verification.
Penalty for Non-Compliance
Any person who contravenes the provisions of the regulations, abets such contravention, or fails to comply with mandatory requirements is liable to penalty under Section 158(2)(ii) of the Customs Act, 1962. This provision provides statutory teeth to the digital baggage declaration regime.
Standardised Declaration Forms
The regulations append detailed standard forms ranging from CBD-1 to CBD-5, covering passenger baggage declarations, unaccompanied baggage, export certification, temporary import certification, and detention receipts. These formats standardise data capture across customs stations and enhance transparency.
Notification Details
Notification No. 15/ 2026-Customs (N.T.)
Date: 01/02/2026
