CBIC / GST circular 40/2026-Customs · 03 Sept 2026
Official title
40/2026 : Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before granting out-of-charge in case of PGA facilitated Bills of Entry
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs mandates that Customs officers verify specific documents for cosmetics, drugs, and medical devices before granting out-of-charge for PGA facilitated Bills of Entry. This measure ensures compliance with the Drugs and Cosmetics Act, 1940, while SWIFT 2.0 integration remains in progress. Customs officers must use seven specific checklists to validate licenses, registration certificates, invoices, and labels for these product categories. Importers must upload required documents to e-SANCHIT to facilitate clearance. If discrepancies occur, officers must refer the consignment to the Central Drugs Standard Control Organization port office. Field formations must sensitize staff to these requirements and inform the trade fraternity through public notices.
What you must do
Key dates
Who is affected
Thresholds
Exceptions
If you do not comply
Circular No. 40/2026-Customs
F. No. CBIC-510401/4/2023
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
16049, Kartavya Bhavan-1, New Delhi
Date:03-09-2026
To,
Sir/Madam,
Subject: Checklists for mandatory compliance for Cosmetics/Drugs/Medical Devices to be verified by the Customs officer before granting out-of-charge in case of PGA facilitated Bills of Entry– reg.
The Central Drugs Standard Control Organization (CDSCO) in alignment with the Government's objective of enhancing the 'Ease of Doing Business' is taking measures to increase the facilitation of Cosmetics, Drugs and Medical Devices.
Checklist I – Cosmetics
Checklist II – Drugs (API i.e. Active Pharmaceutical Ingredient, finished formulation)
Checklist III – Import of Drugs
Accordingly, it is requested that the field formations may be sensitized to check the documents at the time of out of charge. The trade fraternity may also be informed through a suitable public notice about the requirement of such documents with a request to upload the required documents on e-SANCHIT to facilitate expedited clearance.
Difficulty faced, if any, in implementation of this Circular may be immediately brought to the notice of the Board.
Yours Sincerely,
[Image omitted. See the official document.]
(Vivek Kumar)
OSD (Customs Policy Wing)
Encl: As above.
Copy for information to-
Drug Controller General of India, CDSCO, New Delhi.
The Checklists I to VII covering various class of commodities are as detailed below:
| S.No. | Particulars |
|---|---|
| 1 | *Self-Certified copy of Registration Certificate (RC) in Form COS-2 in case of fresh registration or Form COS-4A in case of subsequent registration issued by CDSCO |
| 2 | Self-certified copy of invoice. |
| • The invoice of the consignment shall mention the name of the cosmetics and match with the RC with respect to the Pack size (in case of finished product) | |
| 3 | Self-certified copy of packing list. |
| 4 | Self-certified copy of the certificate of country of origin. |
| 5 | Items shall be labelled and match with RC w.r.t. |
| a. Name of the cosmetics | |
| b. RC No. of the cosmetics and the name and address of the registration certificate holder for marketing the product in India. | |
| c. The name and address of the manufacturer and address of actual premises where the cosmetic has been manufactured. | |
| In addition to above each item shall be labelled to include: | |
| d. Batch number or lot number or serial number. | |
| e. use before or date of expiry | |
| ** No cosmetics shall be imported unless the Use Before/expiry is not more than six months from the date of import. | |
| 6 | Self-Certified copy of the licensed premises where cosmetics are to be stored. |
| 7 | Self-Certified copy of Certificate of analysis (COA) or batch release certificate for each batch of cosmetics item. |
| 8 | No cosmetic containing hexachlorophene shall be imported. A Declaration from importer/manufacturer in this regard shall be submitted. |
| 9 | Declaration by the manufacturer that no animal is used for testing of cosmetics. |
| 10 | Undertaking by the importer that the consignment packaging is not damaged/broken/destroyed and the content of cosmetic has not been deteriorated. |
Note:
* In case of New Cosmetics to be imported under Form COS-3, the consignment shall be referred to concerned port office of CDSCO.
** No cosmetics shall be imported unless the Use Before/expiry is not more than six months from the date of import.
# In case of any discrepancies or doubts, the consignment shall be referred to the concerned CDSCO O/o ADC(I), Port Office
| S.No. | Particulars |
|---|---|
| 1 | Self-Certified copy of Registration Certificate (RC) in Form 41 along with Import License (IL) in Form 10 |
| 2 | Self-Certified copy of invoice |
| * The invoice of the consignment shall mention the name of the item and match with RC/IL with respect to the Pack size (in case of finished product). | |
| 3 | Self-certified copy of packing list. |
| 4 | Self-certified copy of the certificate of country of origin. |
| 5 | Self-certified copy of labels and markings on the consignment. |
| The Drug Items (API, Finished product) should be labelled and match with RC and IL with respect to the following:- | |
| a. Name of the drug | |
| b. IL No. and the name and address of the Import license holder. | |
| c. The name and address of the actual manufacturer where the drug has been manufactured. | |
| d. Storage condition. | |
| e. Composition of each unit in the case of a finished product. | |
| In addition to the above, each item should be labelled to include: | |
| a. Batch number or lot number, or serial number. | |
| b. Manufacturing date | |
| c. Expiry date. (re-test date in case of API). | |
| The residual shelf life is calculated on the date of import | |
| • More than 60% is allowed to import | |
| • less than 60%, the consignment should be referred to the concerned CDSCO port office | |
| d. The label in the case of API (bulk drugs) must bear a readable QR code which stores and retrieves the following information upon scanning: | |
| i. Unique product identification code, | |
| ii. Name of the API, | |
| iii. Brand name (if any), | |
| iv. Name and address of the manufacturer, | |
| v. Batch no., | |
| vi. Batch size, | |
| vii. Date of manufacturing, | |
| viii. Date of expiry or retesting, | |
| ix. Serial shipping container code, | |
| x. Import licence no. | |
| xi. Special storage conditions required (if any). | |
| 6 | Self-Certified copy of Certificate of analysis (COA) for each batch imported and shall match with RC/IL w.r.t. |
Note: The residual shelf life calculated on the date of import should be more than 60 %. If the Residual shelf life is less than 60%, the consignment should be referred to the concerned CDSCO port office.
