Seeks to notify the Customs Baggage (Declaration & Processing) Regulations, 2026.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION
[No.15/ 2026-Customs (N.T.)]

New Delhi, the 1st of February, 2026.

S.O.…- In exercise of the powers conferred by section 81 of the Customs Act, 1962 (52 of 1962) and 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, except as respects things done or omitted to be done before such supersession, the Board hereby makes the following regulations, namely: -

1. Short title, application and commencement. – (1) These regulations may be called the Customs Baggage (Declaration and Processing) Regulations, 2026.
(2) These regulations shall apply to baggage including any package comprised therein of the passengers coming to India or going outside India.
(3) They shall come into force on the 2nd of February, 2026.

2. Definitions. – (1) In this regulation, unless the context otherwise requires, —
(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “automated system” means the portal accessible through the URL https://www.icegate.gov.in or web application or mobile application namely, Atithi;
(c) “Customs Baggage Declaration or CBD” means a declaration form appended to these regulations;
(d) “Green Channel” means a walk-through channel for the use of passengers who are not required to report to red channel;
(e) “Red Channel” means a dedicated walk-through channel for use of passengers who makes declaration of goods for payment of duty excluding payment of duty which has already been made or carrying goods subject to import prohibitions specified in CBD-I;
(f) “supporting documents” means the documents in the electronic form or otherwise, relevant to the declaration of the baggage under section 77 of the Act; ;

Official copy of the circular has been attached