On 1-2-2026, the Ministry of Finance notified the Customs Baggage (Declaration and Processing) Regulations, 2026 in supersession of the Passenger’s Baggage (Levy of Fees) Regulations, 1966, the Baggage (Transit to Customs Stations) Regulations, 1967 and the Customs Baggage Declaration Regulations, 2013. The provisions came into effect on 2-2-2026.
Key Provisions:
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These Regulations come under the ambit of the Customs Act, 1962.
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For Accompanied Baggage:
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If carrying taxable or prohibited items, one has to declare the baggage electronically in CBD-I before entering the Green Channel.
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The following also have to declared:
✓ Declare any currency carried by using the Currency Declaration Form, as required under the Foreign Exchange Management Act, 1999.
✓ Declare pets in advance, including details of:
i. The No Objection Certificate (NOC) from Animal Quarantine and Certification Services, Department of Animal Husbandry and Dairying;
ii. Any import authorization from DGFT.
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For Unaccompanied Baggage: I this case, if the baggage contains dutiable personal items, it has to be declared electronically in CBD-II, with any supporting documents.
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If not Declared Electronically then Customs officers, Assistant Commissioner or Deputy Commissioner, can allow the declaration in another format on arrival.
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Under Advance Declaration Option the baggage can submitted for declaration:
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For accompanied baggage: Up to 3 days before arrival;
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For unaccompanied baggage: Up to 3 days before the baggage arrives.
Note: This advance declaration will not be treated as the official declaration under Section 77 of the Customs Act until the person actually arrives.
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Verification: All baggage declarations, electronic or otherwise, will be checked using a risk-based evaluation system.
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Passengers who have electronically declared their dutiable or prohibited items can update their declaration at any time until the moment they arrive.
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Manner of declaration of temporary import or re-import of baggage:
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In case any passenger is leaving India and carrying personal items, other than daily use items and plan to take out of India and bring back duty- free, then the passenger will have to declare these items before leaving India.
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After declaration, Customs will issue an Export Certificate in Form CBD-III.
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The Export Certificate will be valid until whichever happens first:
✓ Passenger returns to India;
✓ 6 months from the date of issue of Export Certificate.
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Tourists who are entering India and bring their personal items, other than daily use items, that they plan to take back while leaving will have to declare these items at the time of arrival.
These items can re-exported when the tourists leave India or within 6 months, whichever is earlier.
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Examination and clearance of baggage:
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Passengers who have made a declaration must present their bags for customs inspection, and clearance is granted only if no prohibited goods are found, and all required duties are paid.
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In case a Custom officer finds prohibited goods, items with unpaid duty or any irregularity, then he can take necessary action under the Customs Act, 1962.
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Transit of Unaccompanied Baggage between Customs Stations: If a passenger’s unaccompanied baggage arrives at one customs station but they want it cleared at a different customs station, it can be transported there by air, rail, or road, only if the following conditions are met:
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Passenger/ their agent makes all arrangements for:
✓ Booking the baggage from the arrival customs station, and
✓ Transporting it to the customs station where they want it to be cleared.
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The baggage must be sealed by Customs at the arrival station.
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The sealing must happen in the presence of the passenger or their authorized representative.
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The authorized carrier transporting the baggage must provide a bond and security as required by the Principal Commissioner/Commissioner of Customs at the arrival station.
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Custody and Disposal of baggage:
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Detention of Goods:
✓ If a passenger baggage contains prohibited or dutiable goods, the Customs Officer may detain those goods, either at the passenger request or on their own decision.
✓ These detained goods are recorded in Form CBD-V and may be returned to the passenger when they leave India or as allowed.
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Custody and charges:
✓ Detained or unclaimed baggage is kept in the custody of Customs or another custodian approved by the Commissioner.
✓ Charges for storing seized/detained/unclaimed baggage have to be paid when the baggage is returned.
✓ If the baggage was detained but later found to be bona fide personal baggage and is released, then no charges are taken.
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If the detained or unclaimed baggage is not cleared or re-exported within 6 months of arrival then:
✓ Customs may extend this once (maximum another 6 months).
✓ After this period, Customs can sell or dispose of the baggage, after notifying the passenger and receiving approval from the proper officer.
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If the baggage is sold, the money received will be used in the following order:
✓ Sale expenses;
✓ Freight and other carrier charges (if properly notified);
✓ Customs duty on the goods;
✓ Custodian’s storage charges;
✓ Any amount owed to the Central Government under customs law;
✓ Remaining balance → paid to the owner.
Note: If the balance cannot be paid to the owner within 6 months (or further extended period), the remaining amount is transferred to the Central Government.
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