Temporary import 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.
Regulations 4 to 6 of the Customs Baggage (Declaration and Processing) Regulations, 2026 deal with three situations beyond the basic arrival declaration: a passenger taking personal effects out of India and bringing them back, a tourist bringing articles in for the stay and taking them out again, and baggage that is examined and cleared or sent on to another customs station.
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 heading of regulation 4 is cut in the copy held; the regulation itself concerns temporary import and re-import, which is how this article describes it.
A passenger taking out personal effects (other than used personal effects needed for daily necessities) who wants to bring them back without payment of duty declares them before departure and gets an export certificate in CBD-III, valid until the first arrival or six months, whichever is earlier. A tourist bringing such articles for his stay declares them on arrival and may get a temporary baggage import certificate in CBD-IV, to be produced on departure. Baggage is then presented at the Red Channel for examination and cleared if no prohibited goods are found and duty is paid.
Declaring personal effects taken out and brought back (regulation 4(1) to (3))
4(1). Passengers carrying any article of personal effects, other than used personal effects required for satisfying daily necessities of life, out of India, who intend to avail clearance without payment of duty at the time of return, declare such articles electronically or otherwise in advance, before departure from India.
4(2). The passenger is issued an export certificate in CBD-III for the declaration made under 4(1).
4(3). The export certificate is valid until the first arrival of the passenger in India or for six months, whichever is earlier, for re-import of the personal effects (other than used personal effects required for daily necessities) by the passenger, subject to risk-based verification and compliance.
Example: Mr Rohit Nair, a photographer, is leaving for an overseas assignment with a camera and lenses he intends to bring back. He declares the equipment before departure and receives a CBD-III. The certificate is valid until he first arrives back in India or six months pass, whichever is earlier. If he returns after seven months, the certificate has lapsed. The re-import is also subject to risk-based verification, so clearance on return is not automatic. If you travel often with equipment, our compliance advisory team can prepare a standing procedure for it.
The equipment must be personal effects other than used personal effects required for daily necessities; the Regulations do not define those further. See the sister articles on the Baggage Rules, 2026 on re-import and temporary import.
Tourists bringing articles in temporarily (regulation 4(4) and (5))
4(4). A tourist carrying any article of personal effects (other than used personal effects required for daily necessities) required for his stay in India and intending to avail temporary import without payment of duty, subject to re-export by the time of first departure from India or within six months, whichever is earlier, declares such articles electronically or otherwise at the time of arrival.
4(5). The tourist may be issued a temporary baggage import certificate in CBD-IV for the declaration made under 4(4), and shall produce it along with the articles before Customs at the time of departure.
Note the contrast: the passenger leaving India gets a certificate that must be issued under 4(2); the tourist's certificate under 4(5) may be issued. A tourist of Indian origin (which includes Non-Resident Indians and Overseas Citizen of India cardholders) is within the tourist definition for these purposes only as defined in regulation 2(1)(g); our article on regulations 1 to 3 gives the definition.
Examination and clearance (regulation 5)
- 5(1) The passenger who made the declaration presents the baggage to the Customs Officer at the Red Channel or customs notified area, as the case may be, for verification including examination.
- 5(2) Where the proper officer is satisfied that the declared baggage does not contain prohibited goods, and on verification of payment of duty, bona fide baggage is allowed for clearance; in any other case, action may be initiated under the Act.
Regulation 5 does not itself state allowances, rates or time limits. A passenger whose declaration shows dutiable goods pays duty and the officer verifies the payment before clearance.
Transit of unaccompanied baggage to customs stations (regulation 6)
Where unaccompanied baggage of a passenger arrives at one customs station and is mentioned in the arrival manifest, import manifest or import report for transhipment, the baggage may be permitted to be transported by air, rail or road to another customs station where the passenger wants it cleared, on these conditions:
- (a) the passenger or his agent makes all arrangements for transport, booking and carriage from the station of arrival to the station of clearance;
- (b) the baggage is sealed at the station of arrival in the presence of the passenger or his authorised representative; and
- (c) the authorised carrier is allowed to transport the goods upon execution of a bond and security to the satisfaction of the Principal Commissioner or Commissioner of Customs at the station of arrival.
This replaces the 1967 transit regulations, which are superseded. The Baggage Rules, 2026 deal with unaccompanied baggage allowances; see our sister article on rules 10 and 11. The declaration side of unaccompanied baggage (CBD-II, and filing by an authorised person) is in our articles on regulations 1 to 3 and regulations 7 to 10.
Need help with temporary import or re-import of equipment?
If you travel with equipment you plan to bring back, or you host visitors who bring equipment for a stay, our compliance advisory team can help you prepare the declarations, certificates and documents.
Key takeaways
- A passenger leaving India declares personal effects before departure to get a CBD-III export certificate.
- The CBD-III is valid until first arrival in India or six months, whichever is earlier, subject to risk-based verification.
- A tourist declares articles for the stay on arrival and may get a CBD-IV, to be produced on departure; re-export is due by first departure or within six months, whichever is earlier.
- Baggage is presented at the Red Channel or customs notified area; clearance follows if no prohibited goods are found and duty is verified as paid.
- Unaccompanied baggage may move to another customs station sealed, with a bond and security from the carrier.
Read next
- Regulations 1-3: electronic baggage declaration
- Regulations 7-10: custody, disposal, records, penalty and forms
- Rules 1-4 of the Baggage Rules, 2026
- Rules 10 and 11 of the Baggage Rules, 2026: unaccompanied baggage and crew members
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.