Customs Baggage Declaration and Processing Regulations, 2026 · 15/2026-Customs (N.T.)

What changed

The Central Board of Indirect Taxes and Customs notifies the Customs Baggage (Declaration and Processing) Regulations, 2026, to govern the declaration and clearance of passenger baggage. These regulations apply to all passengers arriving in or departing from India. Passengers carrying dutiable or prohibited goods must declare their baggage electronically through the automated system before entering the Green Channel. The regulations establish procedures for temporary imports, re-imports, and the transit of unaccompanied baggage. They also define the custody and disposal process for detained or unclaimed goods. Passengers must retain declarations and supporting documents for five years. These regulations supersede the Passenger’s Baggage (Levy of Fees) Regulations, 1966, the Baggage (Transit to Customs Stations) Regulations, 1967, and the Customs Baggage Declaration Regulations, 2013.