Regulations explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Customs Baggage (Declaration and Processing) Regulations, 2026 set the procedure for passengers' baggage, in place of three older sets. Regulations 1 to 3 give the application and commencement, the definitions, and the core duty: a passenger arriving with dutiable or prohibited goods declares the baggage electronically before entering the Green Channel, with a separate currency declaration and, for pets, an advance No Objection Certificate.
This article reads them as amended up to Notification No. 15/2026-Customs (N.T.) dated 1 February 2026, the notification that made them, in force on 2 February 2026 (no amendment found up to 3 October 2026). This is the text as published, and later notifications should be checked. The allowances and exemptions that apply to baggage are in the Baggage Rules, 2026, not in these Regulations; see the sister articles on rules 1 to 4, rules 5 and 6 and rules 7 to 9. The Act-level source is sections 77, 78, 80 and 81.
The Regulations apply to baggage, including any package in it, of passengers coming to India or going outside India, and came into force on 2 February 2026, in supersession of the 1966, 1967 and 2013 baggage regulations. A passenger arriving with dutiable or prohibited goods declares electronically in CBD-I before entering the Green Channel. Currency is declared in the Currency Declaration Form, pets need an advance NOC or import authorisation, and the declaration may be made three days before arrival.
Application, commencement and what they replaced (regulation 1)
The notification is made under section 81 of the Customs Act, 1962 and supersedes the Passenger's Baggage (Levy of Fees) Regulations, 1966, the Baggage (Transit to Customs Stations) Regulations, 1967 and the Customs Baggage Declaration Regulations, 2013, except as respects things done or omitted to be done before the supersession. Those three sets are superseded and are not current law.
- 1(2) The Regulations apply to baggage, including any package comprised in it, of passengers coming to India or going outside India.
- 1(3) They came into force on 2 February 2026.
Definitions (regulation 2)
| Term | Meaning |
|---|---|
| Automated system | The portal at icegate.gov.in, or a web or mobile application named Atithi |
| Customs Baggage Declaration or CBD | A declaration form appended to the Regulations |
| Green Channel | A walk-through channel for passengers who are not required to report to the Red Channel |
| Red Channel | A dedicated walk-through channel for passengers who declare goods for payment of duty (excluding duty already paid) or who carry goods subject to import prohibitions specified in CBD-I |
| Supporting documents | Documents, in electronic form or otherwise, relevant to the declaration of the baggage under section 77 |
| Tourist of Indian origin | Includes Non-Resident Indians and Overseas Citizen of India cardholders, with the meanings given by other laws in force |
Words not defined take their meaning from the Act or rules under it.
How a passenger declares baggage on arrival (regulation 3)
3(1) Accompanied baggage. All passengers arriving in India who are carrying dutiable or prohibited goods, before entering the Green Channel, shall declare their accompanied baggage electronically in CBD-I with supporting documents, if any, through the automated system. Two provisos:
- the passenger shall declare currency in the Currency Declaration Form appended to the Regulations, as required under the Foreign Exchange Management Act, 1999; and
- the passenger shall declare in advance the details of a No Objection Certificate (NOC) for pets, in accordance with guidelines of the Animal Quarantine and Certification Services, Department of Animal Husbandry and Dairying, or the import authorisation issued by the Directorate General of Foreign Trade.
3(2) Unaccompanied baggage. For unaccompanied baggage containing dutiable personal effects for satisfying daily necessities of life, the passenger declares the contents electronically in CBD-II, with supporting documents, if any.
3(3) Other manner. Despite (1) and (2), where a declaration has not been made electronically, the Assistant or Deputy Commissioner of Customs may allow it to be made in any other manner on arrival.
3(4) Advance declaration. The declaration may also be made electronically three days before the arrival of the passenger (accompanied baggage) or three days before the arrival of the baggage (unaccompanied baggage). Proviso: such an early declaration is not deemed a declaration under section 77 but is counted from the date of arrival of the passenger or baggage.
3(5) Verification. The declaration, filed electronically or otherwise, is subject to verification primarily on the basis of risk-based evaluation. Explanation: passengers who have declared accompanied baggage electronically may update the details until the date and time of their arrival.
Example: Ms Anita Rao is returning from abroad with a camera she wishes to declare as dutiable and a pet dog. Three days before her flight lands, she files CBD-I electronically through the automated system and declares the pet NOC details in advance. She also files the Currency Declaration Form because she is carrying currency. On arrival, she may update details until the date and time of arrival, and because she carries dutiable goods she must not enter the Green Channel without having declared. Under regulation 3(4), the early filing is counted from the day she arrives, not from the day she filed.
Passengers who are unsure which goods are dutiable should consult the Baggage Rules 2026 articles linked above. If your business sends staff abroad frequently and wants a written travel and baggage compliance note, our compliance advisory team can prepare one.
What the Regulations leave out
Regulations 1 to 3 do not list the duty-exempt allowances, the rate of duty or the value of any allowance. Those figures are in the Baggage Rules, 2026 and the tariff, and should be read from those texts. The forms CBD-I, the Currency Declaration Form and CBD-II are annexed to the Regulations; they are covered by heading in our article on regulations 7 to 10 and the forms. Temporary import and re-import, examination and transit of unaccompanied baggage are in our article on regulations 4 to 6.
Need help with baggage and travel compliance?
If you travel with commercial samples, equipment or dutiable items, or your business needs a clear procedure for staff and visitors, our compliance advisory team can help you prepare declarations and supporting documents before the journey.
Key takeaways
- The 2026 Regulations replaced the 1966, 1967 and 2013 baggage regulations from 2 February 2026.
- A passenger with dutiable or prohibited goods declares in CBD-I electronically before entering the Green Channel.
- Currency goes in the Currency Declaration Form; pets need an NOC or DGFT import authorisation declared in advance.
- Unaccompanied baggage with dutiable personal effects is declared in CBD-II.
- An advance declaration may be made three days before arrival and is counted from arrival; details may be updated until arrival.
- Verification is primarily risk-based.
Read next
- Regulations 4-6: temporary import, examination and unaccompanied baggage
- Regulations 7-10: custody, disposal, records, penalty and forms
- Rules 1-4 of the Baggage Rules, 2026
- Sections 77, 78, 80 and 81 of the Customs Act
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.