Public Notice No. 03/2026-Customs: Implementation of Customs notifications and procedural changes pursuant to Union Budget 2026

Section 3, Sub-section (b) after the figures “2208,”, the figures “2504, 2506,” shall be (i), vide number G.S.R. inserted with effect from the 1st May, 2026; nd 114(E), dated the 2 (c) after the figures “2516 12 00,”, the figures “2811 22 00,” shall February, 2018 be inserted with effect from the 1st May, 2026; (d) after the figures “3406,”, the figures “3801,” shall be inserted with effect from the 1st May, 2026; (ii) Sl. No. 7 and the entries relating thereto shall be omitted with effect from the 1st May, 2026; (iii) Sl. No. 8H and the entries relating thereto shall be omitted with effect from the 1st April, 2026; (iv) for Sl. No. 54A and the entries relating thereto, the following Sl. No. and entries shall be substituted with effect from the 1st April, 2026, namely:- (1) (2) “54A. Spent catalyst or ash containing precious metals, falling under heading 7112.”; (v) for Sl. No. 59 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- (1) (2) “59. All goods falling under heading 9503.”; ``` <!-- page break --> ```text 2. 11/2021-Customs, In the said notification, in the TABLE,- dated the 1st February, (i) for Sl. No. 13A and the entries relating thereto, the following 2021, published in the Sl. No. and entries shall be substituted, namely:- Gazette of India, Extraordinary, Part II, (1) (2) (3) (4)

Section 3, Sub-section (i), vide number G.S.R. “13A. 4011 All goods other than goods covered 0.5%”; 69(E), dated the 1 st 30 00 under S. Nos. 155 and 156 of February, 2021 TABLE I of notification No. 45/2025-Customs, dated the 24th October, 2025 (ii) against Sl. No. 20, in column (3), item (iv) shall be omitted with effect from 1st April, 2026. 2. Save as otherwise provided, this notification shall come into force on the 2nd day of February, ``` 2026. [F. No. 334/04/2026-TRU] Dheeraj Sharma Under Secretary to Government of India Note: ```text 1. The principal notification No. 11/2018-Customs, dated the 2 nd February, 2018, was published ``` in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February 2018, and was last amended vide notification No. 44/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 782(E) dated the 24th October, 2025. ```text 2. The principal notification No. 11/2021-Customs, dated the 1st February, 2021, was published ``` in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E) dated the 1st February, 2021, and was last amended vide notification No. 44/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 782(E) dated the 24th October, 2025. <!-- page break --> [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION [No. 04/2026-Customs] New Delhi, the 1st of February, 2026. G.S.R…. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26 /2016-Customs, dated the 31st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the 31st March, 2016, namely:- in the said notification, for the words and figures “Baggage Rules, 2016”, occurring at both the places, the words and figures “Baggage Rules, 2026” shall be substituted. 2. This notification shall come into force on the 2nd of February, 2026. [No. 450/174/2024-Cus-IV] [Anurima Sharma] Director (Customs). Note: The principal notification No. 26/2016-Customs, dated the 31st March, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the 31st March, 2016. <!-- page break --> [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION [No. 05/2026-Customs] New Delhi, the 1st of February, 2026. G.S.R…. (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the following Table, except as respects things done or omitted to be done before such rescission, namely:- Table ```text Sl. No. Notifications (1) (2) 1. No. 11/2004-Customs, dated the 8th January, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 24 (E), dated the 8th January, 2004. 2. No. 27/2016-Customs, dated the 31st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 380(E), dated the 31st March, 2016. 2. This notification shall come into force on the 2nd of February, 2026. [No. 450/174/2024-Cus-IV] [Anurima Sharma] Director (Customs) ``` <!-- page break --> [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification [No. 12/2026-Customs (N.T.)] New Delhi, the 1st February, 2026 G.S.R…. (E).— In exercise of the powers conferred by the proviso to sub-section (1) of section 47 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 135/2016-Customs (N.T.), dated the 2nd November, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1038(E), dated the 2nd November, 2016, namely:— in the said notification, — (i) after serial number (ii), the following serial number shall be inserted, namely: — ```text “(iii) Eligible Manufacturer Importer: ``` Provided that the class of Eligible Manufacturer Importer shall be permitted to make deferred payment of import duty up to the 31st March, 2028.”; (ii) in the Explanation, after clause (ii), the following clause shall be inserted, namely:- “(iii) Eligible Manufacturer Importer means Manufacturer Importer,” ```text 2. This notification shall come into force on the date of its publication in the Official ``` Gazette. [F. No. 450/04/2026–Cus. IV] (Anurima Sharma) Director (Customs) <!-- page break --> Note: The principal notification number 135/2016-Customs (N.T.), dated the 2nd November, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1038(E), dated the 2nd November, 2016 and was last amended by notification number 78/2020-Customs (N.T.), dated the 19th August, 2020, vide number G.S.R. 513(E) dated the 19th August, 2020. <!-- page break --> [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION(i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification [No. 13/2026-Customs (N.T.)] New Delhi, the 1st February, 2026 G.S.R....(E). - In exercise of the powers conferred by the proviso to sub-section (1) of section 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Deferred Payment of Import Duty Rules, 2016, namely: — ```text 1. Short title and commencement: - (1) These rules may be called the Deferred ``` Payment of Import Duty (Amendment) Rules, 2026. (2) They shall come into force on the 1st day of March, 2026. ```text 2. In the Deferred Payment of Import Duty Rules, 2016, in rule 4, for clauses (a) to (c), ``` the following clauses shall be substituted, namely:— ```text “(a) for goods corresponding to Bill of Entry returned for payment from 1st day to the last ``` day of any month other than March, the duty shall be paid by the 1st day of the following month; ```text (b) for goods corresponding to Bill of Entry returned for payment from 1st day to 31st day ``` of March, the duty shall be paid by 31st March.”. [F. No 450/04/2026- Cus IV] (Anurima Sharma) Director (Customs) <!-- page break --> Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 2nd November, 2016 vide number G.S.R. 1037 (E ), dated the 2nd November, 2016 and was last amended vide number G.S.R. 585 (E), dated the 3rd August, 2023. <!-- page break --> [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION [No. 14/2026-Customs (N.T.)] New Delhi, the 1st of February, 2026. G.S.R…. (E). - In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of 1962), and in supersession of the Baggage Rules, 2016, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely: - ```text 1. Short title and commencement. - (1) These rules may be called the Baggage Rules, ``` 2026. (2) They shall come into force on the 2nd of February, 2026. 2. Definitions. - (1) In these rules, unless the context otherwise requires, - (a) “Act” means the Customs Act, 1962 (52 of 1962); (b) “Annexure” means the Annexures appended to these rules; (c) “Appendix” means the Appendix appended to these rules; (d) “foreigner with a valid visa, other than tourist visa” means a foreigner possessing a valid visa, other than a tourist visa and staying in India for more than six months; (e) “infant” means a child not more than two years of age; (f) "jewellery” means articles of adornment ordinarily worn by a person, made of gold, silver, platinum or such other precious metals, whether studded or not; (g) “personal effects” means all articles (new or used) which a passenger may reasonably require for his personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes; <!-- page break --> (h) “resident” means a person ordinarily residing in India and holding a valid passport issued under the Passports Act, 1967 (15 of 1967); (i) “tourist” means a person not ordinarily resident in India and who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes. (2) Words and expressions used and not defined in these rules but defined in the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975) shall have the same meanings respectively as assigned to them in the said Acts. 3. Duty free imports of personal effects- A passenger, including an infant arriving in India, shall be allowed clearance of used personal effects required for satisfying daily necessities of life and travel souvenirs, carried on the person or in his bona fide baggage, free of duty, other than those articles mentioned in Annexure-I. 4. Provisions for re-import and temporary import. - (1) Any article of personal effects other than used personal effects required for satisfying daily necessities of life, taken out earlier by the resident or tourist of Indian origin or foreigner with a valid visa, other than tourist visa, or member of his family, from India shall be allowed free of duty, on submission of declaration made at the time of his departure from India electronically or otherwise, subject to the satisfaction of the same by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. ```text (2) Any article of personal effects other than used personal effects required for satisfying ``` daily necessities of life, carried by a tourist, required for his stay in India, may be allowed to be imported temporarily free of duty, on submission of a declaration made electronically or otherwise, and subject to their re-export at the time of leaving India for a foreign destination. ```text (3) The passengers availing the facility under this rule, may be subject to risk based verification. 5. General free allowance. - A resident or a tourist of Indian origin or foreigner with a ``` valid visa, other than tourist visa, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles other than those mentioned in Annexure-I, up to the value of seventy-five thousand rupees, if such articles are carried on the person or in the bona fide accompanied baggage of the passenger: Provided that a tourist of foreign origin, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles other than those mentioned in Annexure-I, up to the value of twenty-five thousand rupees, if these are carried on the person or in the bona fide accompanied baggage of the passenger: <!-- page break --> Provided further that where the passenger arriving in India by land, only used personal effects required for satisfying daily necessities of life, shall be allowed duty free: Provided also that a passenger of the eighteen years of age or above, other than a crew member, shall be allowed clearance of one new laptop including notepad free of duty in bona fide baggage. Explanation. – For the purposes of this rule, the free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger. 6. Special allowance for jewellery. – A resident or tourist of Indian origin residing abroad for more than one year, on return to India shall be allowed duty free clearance of jewellery upto a weight of forty grams, if brought by a female passenger or twenty grams if brought by a passenger other than a female passenger in bona fide baggage. 7. Transfer of residence. - (1) A resident or tourist of Indian origin, engaged in a profession abroad or transfers his residence to India, on return, shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 5, articles in bona fide baggage to the extent mentioned in column (2), subject to the conditions, if any, mentioned in the corresponding entry in column (3) and relaxed to such extent by the authority mentioned in column (4), of Appendix-I. (2) A foreigner with a valid visa, other than tourist visa, engaged in any profession in India or transferring his residence to India, on arrival, shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 5, articles in bona fide baggage to the extent mentioned in column (2), subject to the conditions, if any, mentioned in the corresponding entry in column (3) and relaxed to such extent by the authority mentioned in column (4), of Appendix- II. (3) The personal and household articles specified in Annexure-II may be brought on transfer of residence upto the value mentioned in Appendix-I and II. (4) Where there is a shortfall in the prescribed duration of stay in India, the passenger shall, without delay, inform the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, having jurisdiction over the customs station where the duty free clearance was allowed and shall pay the applicable duty, if any, alongwith interest. 8. Currency. - The import and export of currency under these rules shall be governed in accordance with the provisions of the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015, and the notifications issued thereunder. 9. Pets. – The import of pets by a passenger shall be regulated by the rules notified by any Ministry or Department or any authority of the Central Government. <!-- page break --> 10. Provisions regarding unaccompanied baggage. - (1) These rules shall apply to all unaccompanied baggage unless otherwise excluded under these rules: Provided that the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow the unaccompanied baggage if it is in the possession of the passenger abroad and dispatched within one month of his arrival in India or within such period: Provided further that the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow unaccompanied baggage to land in India upto two months before the arrival of the passenger or within such period, not exceeding one year, for reasons to be recorded in writing, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reasons, which necessitated a change in the travel schedule of the passenger. 11. Application of these rules to crew members. - (1) These rules shall also apply to the crew members engaged in a foreign going conveyance for importation of their baggage at the time of final pay off on termination of their engagement. (2) Notwithstanding anything contained in sub-rule (1), a crew member of a vessel or an aircraft other than those referred to in sub-rule (1), shall be allowed to bring articles like chocolates, cheese, cosmetics and other gift articles for their personal or family use which shall not exceed the value of two thousand and five hundred rupees. ANNEXURE-I (See rules 3, 5 and 7) ```text 1. Fire arms. 2. Cartridges of fire arms exceeding 50. 3. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms. 4. Alcoholic liquor or wines in excess of two litres. 5. Gold or silver in any form other than ornaments. 6. Television. ANNEXURE-II (See rule 7) 1. Home Theatre System. 2. Air-Conditioner. 3. Microwave Oven. 4. Washing Machine. 5. Gas Cooking Range. 6. Personal Computer (Desktop Computer). ``` <!-- page break --> ```text 7. Laptop or Notepad. 8. Domestic Refrigerator. 9. Television. 10. Dish Washer. 11. Deep Freezer. 12. Video camera or the combination of any such Video camera with one or more of the ``` following goods, namely: - (a) television receiver; (b) sound recording or reproducing apparatus; (c) video reproducing apparatus. ```text 13. Vacuum Cleaner. 14. Air Fryer. 15. Dryer machine. 16. Air cooler. 17. Play station or any other gaming console. 18. Water Dispenser. 19. Oil heater. 20. Electric Oven. 21. Musical Instrument (Piano or Guitar, etc.). 22. Tablet (e.g. iPad). 23. Small Bluetooth Speakers. 24. Air Purifier. 25 Dehumidifier. 26. Multifunction Printer. 27. Robotic Vacuum Cleaner. 28. Massage Chair. 29. Projector. 30. Amplifier. APPENDIX- I (See rule 7) (Allowances available to resident and tourist of Indian origin) Duration of Articles allowed free of duty Conditions Relaxation ``` stay abroad ```text (1) (2) (3) (4) From three Personal and household articles, months upto other than those mentioned in twelve Annexure-I but including articles - - months. mentioned in Annexure-II not more than one unit each, upto an ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay abroad ```text (1) (2) (3) (4) aggregate value of one lakh fifty thousand rupees. Minimum Personal and household articles, The passenger stay of one other than those mentioned in should not have year during Annexure-I but including articles availed this the preceding mentioned in Annexure-II not - concession in the two years. more than one unit each, upto an preceding three aggregate value of three lakh years. rupees. Minimum Personal and household articles, (i) Minimum (a) For condition (i), stay of two other than those listed at stay of two years shortfall of upto two months years or Annexure-I but including articles abroad, immediately in stay abroad can be more. mentioned in Annexure-II not preceding the date of condoned by Deputy more than one unit each, upto an his or her arrival on Commissioner of Customs aggregate value of seven lakh transfer of residence; or Assistant fifty thousand rupees. Commissioner of Customs, if the early return is on account of:- (i) terminal leave or vacation being availed of by the passenger; or (ii) any other special circumstances for reasons to be recorded in writing. (ii) Total stay in (b) For condition (ii), the India on short visit Principal Commissioner of during the two Customs or preceding years Commissioner of Customs should not exceed may condone short visits in six months; and excess of six months in special circumstances for ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay abroad ```text (1) (2) (3) (4) reasons to be recorded in writing. (iii) The passenger has not availed this (c) For condition (iii), concession in the No relaxation. preceding three years. APPENDIX- II (See rule 7) (Allowances available to foreigner with valid visa other than tourist visa) Duration of Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) From six Personal and household articles, (i) Minimum stay of For condition (i), shortfall months up other than those mentioned in six months in India; of upto three months in stay to twelve Annexure-I but including articles in India can be condoned by months in mentioned in Annexure-II not Principal Commissioner of India. more than one unit each, upto an Customs or aggregate value of one lakh fifty Commissioner of Customs, thousand rupees. if the early departure is on account of: - (i) terminal leave being availed of by the passenger; or (ii) any other special circumstances for reasons to ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) be recorded in writing. (ii) The passenger, should not have (b)No relaxation for availed this condition (ii) concession in the preceding one year. Minimum Personal and household articles, (i) Minimum stay of For condition (i), shortfall stay of one other than those mentioned in one year during the of upto three months in stay year during Annexure-I but including articles succeeding two in India can be condoned by the mentioned in Annexure-II not years from the date Principal Commissioner of succeeding more than one unit each, upto an of arrival in India.; Customs or two years aggregate value of three lakh Commissioner of Customs from the date rupees. if the early departure is on of arrival in account of:- ``` India. (i) terminal leave being availed of by the passenger; or ```text (ii) any other special circumstances for reasons to be recorded in writing. (ii) The passenger, (b)No relaxation for should not have condition (ii) availed this concession in the preceding three year. Minimum Personal and household articles, (i) Minimum stay of (a) For condition (i), stay of two other than those listed at two years in India, shortfall of upto two months years or Annexure-I but including articles immediately during for stay in India can be more in mentioned in Annexure-II not the succeeding the condoned by Deputy more than one unit each, upto an date of his or her Commissioner of Customs ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) India. aggregate value of seven lakh arrival on transfer of or Assistant fifty thousand rupees. residence; Commissioner of Customs, if the early return is on account of:- (i) terminal of professional contract (ii) any other special circumstances for reasons to be recorded in writing. (b) For condition (i), the Principal Commissioner of Customs or Commissioner of Customs may condone short visits upto six months in special circumstances for reasons to be recorded in writing. (ii) The passenger (c) No relaxation for has not availed this condition (ii) concession in the preceding three years. returning Personal and household articles, (i) Minimum stay of (a) For condition (i), after stay other than those listed at two years abroad, shortfall of upto two months abroad of Annexure-I but including articles immediately in stay abroad can be two years or mentioned in Annexure-II not preceding the date of condoned by Deputy more. more than one unit each, upto an his or her arrival on Commissioner of Customs aggregate value of seven lakh transfer of residence; or Assistant fifty thousand rupees. Commissioner of Customs if the early return is on account of:- (i) terminal leave or vacation being availed of by ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) the passenger; or (ii) any other special circumstances for reasons to be recorded in writing. (ii) Total stay in (b) For condition (ii), the India on short visit Principal Commissioner of during the two Customs or preceding years Commissioner of Customs should not exceed may condone short visits in six months; and excess of six months in special circumstances for reasons to be recorded in writing. (iii) The passenger (c) For condition (iii), has not availed this No relaxation. concession in the preceding three years. [No. 450/174/2024-Cus-IV] . [Anurima Sharma] Director (Customs) ``` <!-- page break --> [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (ii)] 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; <!-- page break --> (g) “tourist of Indian origin”, includes Non- Resident Indians and Overseas Citizen of India cardholders and these expressions shall have the same meanings as assigned to them under any other laws for the time being in force. (2) The words and expressions used and not defined in these regulations but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning as assigned to them in the said Act or the rules made thereunder. 3. Manner of declaration of baggage arriving in India. – (1) All passengers arriving in India who are carrying dutiable or prohibited goods, before entering the Green Channel shall declare electronically their accompanied baggage in CBD-I alongwith the supporting documents, if any, through the automated system: Provided that the passenger shall declare the currency in Currency Declaration Form appended to these regulations, as required under the provisions of the Foreign Exchange Management Act, 1999 (42 of 1999): Provided further that the passenger shall declare in advance, the details of a No Objection Certificate (NOC) for pets in accordance with the guidelines issued by the Animal Quarantine and Certification Services, Department of Animal Husbandry and Dairying or import authorization issued by the Directorate General of Foreign Trade. (2) With respect to unaccompanied baggage containing dutiable personal effects for satisfying daily necessities of life, the passenger shall declare the contents electronically in CBD-II along with the supporting documents, if any. (3) Notwithstanding anything contained in sub-regulations (1) or (2), the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, in cases where declaration has not been made electronically, allow the declaration to be made in any other manner, on arrival. (4) The declaration may also be made electronically three days before the arrival of the passenger in respect of accompanied baggage or three days before the arrival of the baggage in respect of unaccompanied baggage, as the case may be: Provided that the declaration made in this sub-regulation shall not be deemed to be declaration under section 77 of the Act but shall be counted from the date of arrival of the passenger or unaccompanied baggage, as the case may be. (5) The baggage declaration filed electronically or otherwise shall be subjected to verification primarily on the basis of risk-based evaluation. <!-- page break --> Explanation. –For the purposes of this regulation, it is hereby clarified that the passengers arriving in India who are carrying dutiable or prohibited goods and have declared electronically their accompanied baggage, may update details regarding the same till the date and time of their arrival. 4. Manner of declaration of temporary import or re-import of baggage. – (1) The passengers who are carrying any article of personal effects other than used personal effects, required for satisfying daily necessities of life, to be taken out from India and are intending to avail duty free clearance at the time of return, shall declare electronically or otherwise such articles in advance before their departure from India. (2) The passenger shall be issued an export certificate in CBD-III for the declaration made in sub-regulation (1). (3) The export certificate issued shall be valid until the first arrival of the passenger in India or for a period of six months, whichever is earlier, for re-import of the personal effects other than used personal effects required for satisfying daily necessities of life by the passenger, subject to risk-based verification and compliance. (4) The tourist who are carrying any article of personal effects other than used personal effects required for satisfying daily necessities of life, required for his stay in India and intending to avail temporarily free of duty imports subject to re-export till the time of first departure of the tourists from India or within six months, whichever is earlier, shall declare electronically or otherwise such articles at the time of arrival. (5) The tourist may be issued a temporary baggage import certificate in CBD-IV for the declaration made in sub-regulation (4) and shall be produced alongwith the articles before Customs at the time of departure. 5. Examination and clearance of baggage. – (1) The passenger who made the declaration shall present the baggage to the Customs Officer at the Red Channel or customs notified area for clearance, as the case may be, for verification including examination thereof. ```text (2) Where the proper officer is satisfied that any baggage declared does not contain prohibited ``` goods and on verification of payment of duty, bona fide baggage shall be allowed for clearance and in any other case, the action may be initiated in accordance with the provisions of the Act. 6. Transit of unaccompanied baggage to customs stations. – Where the unaccompanied baggage of any passenger imported into any of the customs station are mentioned in the arrival manifest or import manifest or import report, as the case may be, for transshipment, based on the request of the passenger for clearance in any other customs station, other than the customs station at which the <!-- page break --> baggage has arrived, such baggage may be permitted to be transported to the customs station at which the passenger desires, by air or by rail or by road, subject to the following conditions, namely:— (a) where all arrangements are made by the passenger or his agent for the transport of such baggage from the customs station of arrival to the customs station at which he desires to have such baggage cleared, for its booking to that station and for its transport to that customs station; (b) the baggage shall be sealed at the customs station of arrival in the presence of the passenger or his authorised representative; (c) the authorised carrier of the goods shall be allowed transportation of the goods upon execution of bond and security to the satisfaction of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, at the customs station of arrival. 7. Custody and disposal of baggage. – (1) Where baggage contains prohibited or dutiable goods, the proper officer may, either at the request of the passenger or otherwise, detain such goods for the purpose of being returned to the passenger on his leaving India or otherwise in CBD-V. (2) The baggage so detained or unclaimed shall remain in the custody of the customs or any other person as approved by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be: Provided that the charges for the baggage including any package comprised therein, detained or seized from passengers or taken over as unclaimed and subsequently released or returned, shall be collected at the time when the baggage or package is released or returned: Provided further that no charge shall be levied in respect of any baggage or package detained by the customs authorities but released to the passenger on the ground that it has been found to be bona fide. ```text (3) The detained baggage or unclaimed, if not cleared or re-exported within the period of six ``` months from the arrival of the passenger or such extended period not more than six months to the satisfaction of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, whichever is later, such baggage may, after notice to the passenger and with the permission of the proper officer, be sold or otherwise disposed of by the person having the custody thereof. (4) Where the baggage is to be sold, the sale proceeds shall be appropriated towards, namely: – (a) to the payment of the expenses of the sale; (b) to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods; <!-- page break --> (c) to the payment of the duty, if any, on the goods sold; (d) to the payment of the charges in respect of the goods sold due to the person having the custody of the goods; (e) to the payment of any amount due from the owner of the goods to the Central Government under the provisions of this Act or any other law relating to customs; and the balance, if any, shall be paid to the owner of the goods: Provided that where it is not possible to pay the balance of sale proceeds, if any, to the owner of the goods within a period of six months from the date of sale of such goods or such further period as the Principal Commissioner of Customs or Commissioner of Customs may allow, such balance of sale proceeds shall be paid to the Central Government. 8. Filing other than passenger. – (1) Any declaration which is required to be filed by a passenger may also be filed by any other person so authorised by the passenger in respect of unaccompanied baggage. (2) In case of a passenger who has not attained the age of eighteen years, the declaration may be filed only by a family member or a legal guardian: Provided that if such passenger is travelling alone, the declaration may be filed by that passenger. 9. Retention of records. – The declaration and all supporting documents shall be retained for a period of five years from the date of filing an electronic declaration or otherwise. 10. Penalty. – Any person who contravenes any of the provisions of these regulations or abets such contravention or fails to comply with any of the provision of these regulations with which it was his duty to comply, shall be liable to penalty under clause (ii) of sub-section (2) of section 158 of the Act. [No. 450/174/2024- CUS-IV] (Anurima Sharma) Director (Customs) <!-- page break --> CBD-I [See regulation 3(1)] (INDIAN CUSTOMS DECLARATON FORM) (Please read important information given below before filling this form) 1. Name of passenger ………….…………………………………………………………… 2. Passport Number……………………………………… 3. Nationality………………...…………………………………………. 4. Date of arrival…………. (DD/MM/YYYY) 5. Flight No……………….……………………………………………. 6. E Ticket No. …………………………………………… 7. PNR………………………………………………………………………. ```text 8. Mobile No. ……………………………………………. ``` 9. Email: …………………………………………………… 10. Local address ……………………………………………. 11. Address abroad …………………………………………… 12. Number of baggage (including hand baggage) ……………………………………… 13. Country from where coming……………………… ………… ```text 14. Countries visited in last six days ………………………………………………… 15. Value of goods other than used personal effects subjected to duty assessment (Rs.) …………… 16. Are you carrying any pets? Yes/ No (i) if yes, then please attach NOC/ Import Authorisation Yes /No ``` <!-- page break --> 17. Are you carrying any jewellery which is beyond satisfying daily necessities of life or beyond the ```text prescribed special allowance for jewellery for eligible passenger? Yes/No If yes, (i) total weight of personal jewellery (new/used): ………………………… (ii) total weight of jewellery being carried including (i) above: ……………………. 18. Are you bringing the following articles into India? (Please tick Yes or No) (i) Prohibited articles Yes/ No (ii) Television Yes/No (iii) Gold bullion Yes/ No (iv) Meat and meat products/dairy products/fish/poultry products Yes/ No (v) Seeds/plants /fruits/flowers/other planting material Yes/ No (vi) Satellite phone Yes/ No (vii) Indian currency exceeding Rs. 25,000/- Yes/ No (viii) Foreign currency notes exceed US $ 5,000 or equivalent Yes/ No (ix) Aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent. Yes/ No (x) Drones Yes/ No ``` Please report to Customs Officer at the Red Channel in case answer to any of the above information at S. nos 16, 17 and 18 is ‘Yes’. Declaration: 19. I/We hereby declare that above declaration is true and correct to the best of my knowledge and nothing has been concealed thereof. Signature of passenger/authorised person ………………………… <!-- page break --> IMPORTANT INFORMATION Articles prohibited for import include: 1. Maps and literature where Indian external boundaries have been shown incorrectly; 2. Narcotic Drugs and Psychotropic Substances; 3. Goods violating any of the legally enforceable intellectual property rights; 4. Wild life products; 5. Indian counterfeit currency notes or coin; and 6. Specified live birds and animals. Customs Duty Free Allowance ```text Sl. No. Eligible Passenger Mode of Travel Duty Free Allowance (1) (2) (3) (4) 1. Indian resident or a tourist of Indian Arriving through any mode Rs. 75,000 origin or a foreigner with a valid visa, other than land other than tourist visa, excluding infants 2. Tourists of foreign origin, excludingArriving through any mode Rs. 25,000 infants other than land 3. All passengers Arriving through land NIL 4. Indian resident or a tourist of Indian Arriving through any mode Jewellery: origin who has been residing abroad other than land Female - upto weight for over one year of 40 grams Passenger other than a female – upto weight of 20 grams ``` <!-- page break --> ```text 5. All passengers Arriving through any mode Alcohol liquor or other than land wine: 2 litres 6. All passengers Arriving through any mode Cigarettes up to 100 other than land sticks or cigars upto 25 or tobacco upto 125gms 7. Passenger of eighteen years and above Arriving through any mode One new laptop other than land including notepad ``` Customs Duty is leviable on the value of dutiable goods that is in excess of the Duty-Free Allowance. If your baggage is mishandled/lost on arrival, please obtain endorsement of free allowance, if any, from Customs Officer at Mishandled Baggage Counter electronically or otherwise. For updated information on articles prohibited or restricted for import or in case of any difficulty or complaint, please contact the Customs Help Desk at the arrival hall. <!-- page break --> CURRENCY DECLARATION FORM [See regulation 3(1)] Instructions for passengers: 1. This form need not be completed in cases where the aggregate value of the foreign exchange brought in by the passenger in the form of currency notes, bank notes, or travellers’ cheques does not exceed U.S. $ 10,000/- or its equivalent and/or the value of foreign currency notes does not exceed U.S. $ 5,000 or its equivalent. 2. Passengers are advised to produce this form to a bank authorised to deal in foreign exchange or money changer at the time of conversion of foreign exchange into Indian rupees or reconversion of rupees into foreign exchange. 3. Visitors to India may please note that in case they do not wish to encash all the foreign exchange declared above they should retain this form with them for production to the Customs at the time of their departure from India to enable them to take with them the unutilized balance. 4. Details of travellers’ cheques or currency notes need not be furnished. 5. Foreign tourists need not indicate their address. __________________________________________________________________________ (To be completed by passengers) I_____________________________________________________________________ hereby, declare that the following foreign exchange is in my possession at the time of my arrival in India: (Aggregate value only) ```text Sl. Name of currency Currency notes Travellers Cheques Total No. (1) (2) (3) (4) (5) Signature______________________ Passport No. ___________________ Nationality_____________________ To be completed by Customs Officer ``` This is to certify that the above-named person has brought with him foreign exchange as indicated above. ```text Date: (Stamp and Signature of Customs Officer) ``` <!-- page break --> (Space for endorsement) ```text Sl. Date Distinctive number of Amount changed Stamp and No encashment certificate signature of Bank or Money Changer (1) (2) (3) (4) (5) ``` <!-- page break --> CBD-II [See regulation 3(2)] (UNACCOMPANIED BAGGAGE DECLARATION FORM FOR IMPORT) 1. Passenger details: (i) Name(in full): (ii) Local address 1: (iii) Local address 2: (iv) City: (v) State: (vi) Pin: (vii) Mobile No: (viii)Email Id: (ix) Nationality: (x) Gender: (xi) Passport No: (xii) Passport is valid up to: (xiii)Old Passport No, if any: (xiv) Date of departure of passenger from India (xv) Date of arrival of passenger from abroad 2. Details of authorised person, if any, (including Customs Broker): 3. Baggage Details: ```text (i) Baggage Type: TR/NTR (ii) Country of consignment: (iii) Port of shipment/ loading: (iv) Date of shipment of goods: (v) Whether availed TR in the past: Yes/No (vi) Dates of availment of TR during last 3 years: (vii) Details of transport documents: Sl. No IGM/SAM No and MAWB/MBL HAWB/HBL No Total Package Gross wt.(KGs) Date No & Date & Date ``` <!-- page break --> 4. Details of Containers: ```text Sl. No IGM/SAM No IGM/SAM Date Container No Seal No 5. Details of short visits made to India during preceding two years -for TR only: Sl. No Date From (date of arrival in India) To (date of departure from India) 6. Details of articles imported: Sl. Article Additional Brand Quantity Unit Quantity Unit Total No description details: Code Value Declared Value ``` Declaration: 1.I/We hereby declare that particulars given above are true and correct. 2. For a resident/tourist of Indian origin: I/We hereby declare that I am eligible for transfer of residence allowances on the basis of my claimed stay abroad. 3. For a foreigner with a valid visa, other than tourist visa: I/We hereby declare that I am eligible for transfer of residence allowances on the basis of my claimed stay in India. In case of shortfall in duration of stay in India, I shall inform Customs about the same. 4. I/We hereby declare that I/We abide by the provisions under the Customs Act, 1962 and may be liable for payment of duty along with applicable interest. (Signature of passenger/ authorised person) Note: TR-Transfer Residence, NTR-other than TR. <!-- page break --> CBD– III [See regulation 4] (EXPORT CERTIFICATE) PART – A ```text 1. Passenger details: (i) Name (in full): (ii) Local address: (iii) Address abroad: (iv) Mobile No: (v) Email Id: (vi) Nationality: (vii) Gender: (viii) Passport No: (ix) Place/ date of issue: (x) Date of departure of passenger from India: Signature of passenger ``` 2. Article details: ```text Sl. No. Invoice Description Identification of Value Colour Remarks details, if of articles particulars photograph any (Name of the (Hallmark, product & Makes/Number, manufacturer) Model No. & year of manufacture) (1) (2) (3) (4) (5) (6) (7) ``` 3. Declaration: 1.I/We hereby declare that particulars given above are true and correct. 2. I hereby declare that the article or articles particulars of which are given above is my personal valuable articles and is for my personal use, not for commercial purposes. I further declare that draw back of duty is not being claimed of exportation. ```text Date: Signature of passenger ``` <!-- page break --> To be completed by Customs Officer This is to certify that the particulars of the articles noted above have been verified and found correct. ```text Date Name and Signature Complete Name of the I/C Countersignature Complete Designation of Customs Official Shift DC/AC of I/C Shift Official of the Officer Stamp: DC/AC Stamp: ``` Customs Officer ```text (1) (2) (3) (4) (5) (6) (7) ``` Note: 1. Export Certificate Number and date will be generated electronically or otherwise on the submission by the passenger. 2. In case of this certificate generated manually, complete official stamp is to be affixed. <!-- page break --> CBD -IV [See regulation 4] (Temporary Baggage Import Certificate) PART – A 1. Passenger details: ```text (i) Name (in full): (ii) Address abroad: (iii) Address in India: (iv) Mobile No: (v) Email Id: (vi) Nationality: (vii) Gender: (viii) Passport No: (ix) Place/ date of issue: (x) Date of arrival in India: (xi) Flight details: (xii) Tentative date of departure from India: (xiii) Tentative port or airport of departure: ``` 2. Article details: ```text Sl. Invoice Description of Identification of Value Colour Remarks No. details, articles particulars photograph if any (Name of the (Hallmark, product & Makes/Number, manufacturer) Model No. & year of manufacture) (1) (2) (3) (4) (5) (6) (7) ``` 3. Declaration: 1.I/We hereby declare that particulars given above are true and correct. 2. I hereby declare that the article/articles particulars of which are given above is/are my personal valuable articles and is/are for my personal use, not for commercial purposes. I further declare that, <!-- page break --> except articles consumed during my stay, all such article(s) shall be re-exported upon my departure from India to a foreign destination. 3. I undertake to re-export the declared articles at the time of my departure from India and I/We abide by the provisions under the Customs Act, 1962 and may be liable for payment of duty along with applicable interest. ```text Date: Signature of passenger To be completed by Customs Officer ``` This is to certify that the particulars of the articles noted above have been verified and found correct. ```text Date Name and Signature Complete Name of the I/C Countersignature Complete Designation of Customs Official Shift DC/AC of I/C Shift Official of the Officer Stamp: DC/AC Stamp: ``` Customs Officer ```text (1) (2) (3) (4) (5) (6) (7) ``` Note. 1.Temporary baggage Import Certificate Number and date shall be generated electronically or otherwise on the submission by the passenger. 2. In case of this certificate being generated manually, complete official stamp is to be affixed. <!-- page break --> CBD-V [See regulation 7] (DETENTION RECEIPT) 1. Passenger details: ```text (i) Name (in full): (ii) Address in India: (iii) Address abroad: (iv) Mobile No: (v) Instant Messenger Number: (vi) Email Id: (vii) Nationality: (viii) Gender: (ix) Passport No: (x) Place or date of issue: (xi) Date of arrival in India: (xii) Port or airport of arrival: (xiii) Boarding pass of the passenger: (xiv) Flight details: (xv) Tentative Date of departure from India, if any: (xvi) Port or airport of departure, if any: 2. Article details: (i) Baggage declaration number: (ii) Baggage declaration date: (iii) Article details: Declaration ``` 3. I hereby confirm that the goods presented for examination belongs to me. 4. I declare that the above information is true and correct to the best of my knowledge and belief. ```text Date: Signature of passenger ``` <!-- page break --> PART-B (Customs Endorsement at arrival) 5. The following details to be filled by the Customs Officer: ```text (i) Baggage Declaration Number and Date: (ii) Passenger name: (iii) Date and time of detention/seizure of the goods: (iv) Number of articles detained/seized: (v) Appraisement details of the detained/seized article: (vi) The details of articles detained/seized: Sl. Invoice Description of Identification of Net Value Duty, Colour Reasons of No. details, articles (Name of particulars weight if any photograph the if any the product & (Hallmark, of the (in presence detention/se manufacturer) Makes/Number, detained/ of the izure Model No. & seized passenger) year of articles manufacture) (1) (2) (3) (4) (5) (6) (7) (8) (9) 6. Certified that the copy of the Passport, Boarding Pass of the passenger have been collected and the process of detention/seizure and appraisement and the tentative time to conclude the proceedings have been clearly explained to the passenger(s). Further, the image of the detained/seized articles have been shared with the passenger. Sl. No. Date Signature of passenger Name and Designation of the Signature of the Customs Officer making the Customs Officer detention or seizure (1) (2) (3) (4) (5) ``` <!-- page break --> Explanatory Memoranda to Notification Nos. 01/2026-Customs to 03/2026-Customs, dated 1st February, 2026: - ```text S. Notification No. Description No. 1. 01/2026-Customs, dated 1st Seeks to amend five notifications, in order to extend their February 2026 validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024. 2. 02/2026-Customs, dated 1st Seeks to further amend notification No. 45/2025-Customs dated February 2026 the 24th October, 2025 to notify Basic Customs Duty related changes. 3. 03/2026-Customs, dated 1st Seeks to further amend notification No. 11/2018-Customs, dated February 2026 the 2nd February, 2018 and notification No.11/2021-Customs, dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items. 4. 04/2026-Customs dated Seeks to amend Notification No. 26/2016-Customs dated 01.02.2026 31.03.2016 in view of new Baggage Rules, 2026. 5. 05/2026-Customs dated Seeks to rescind Notification No. 11/2004-Customs dated 01.02.2026 08.01.2004 and Notification No. 27/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026. ``` Explanatory Memorandum to Notification Nos. 12 to 15/2026-Customs (N.T.) dated 01.02.2026:- ```text Sl. Notification No. & Date Description No. 1. 12/2026-Customs (N.T.) Seeks to add a new class of eligible importers as dated 01.02.2026 ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility. 2. 13/2026-Customs (N.T.) Seeks to amend the Deferred Payment of Import dated 01.02.2026 Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days. 3. 14/2026-Customs (N.T.) Seeks to notify the Baggage Rules, 2026. dated 01.02.2026 4. 15/2026-Customs (N.T.) Seeks to notify the Customs Baggage dated 01.02.2026 (Declaration & Processing) Regulations, 2026. ``` <!-- page break --> Explanatory Memoranda to Notification No. 01/2025-Central Excise to Notification No. 03/2025-Central Excise, dated 1st February, 2025: - ```text S. Notification No. Description No. 1. 01/2026-Central Excise, Seeks to prescribe effective rates of NCCD on chewing tobacco, ``` dated 1st February 2026 jarda scented tobacco and other tobacco products. ```text 2. 02/2026-Central Excise, Seeks to (i) exempt value of Biogas/ Compressed Biogas ``` dated 1st February 2026 contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy of additional duty of Rs 2 per litre on unblended diesel till 31st March 2028 ```text 3. 03/2026-Central Excise, Seeks to rescind notification No. 5/2023-Central Excise dated ``` dated 1st February 2026 1.2.2023 <!-- page break --> Explanatory Memoranda to Notification Nos. 01/2026-Customs to 03/2026-Customs, dated 1st February, 2026: - ```text S. Notification No. Description No. 1. 01/2026-Customs, dated 1st Seeks to amend five notifications, in order to extend their February 2026 validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024. 2. 02/2026-Customs, dated 1st Seeks to further amend notification No. 45/2025-Customs dated February 2026 the 24th October, 2025 to notify Basic Customs Duty related changes. 3. 03/2026-Customs, dated 1st Seeks to further amend notification No. 11/2018-Customs, dated February 2026 the 2nd February, 2018 and notification No.11/2021-Customs, dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items. 4. 04/2026-Customs dated Seeks to amend Notification No. 26/2016-Customs dated 01.02.2026 31.03.2016 in view of new Baggage Rules, 2026. 5. 05/2026-Customs dated Seeks to rescind Notification No. 11/2004-Customs dated 01.02.2026 08.01.2004 and Notification No. 27/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026. ``` Explanatory Memorandum to Notification Nos. 12 to 15/2026-Customs (N.T.) dated 01.02.2026:- ```text Sl. Notification No. & Date Description No. 1. 12/2026-Customs (N.T.) Seeks to add a new class of eligible importers as dated 01.02.2026 ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility. 2. 13/2026-Customs (N.T.) Seeks to amend the Deferred Payment of Import dated 01.02.2026 Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days. 3. 14/2026-Customs (N.T.) Seeks to notify the Baggage Rules, 2026. dated 01.02.2026 4. 15/2026-Customs (N.T.) Seeks to notify the Customs Baggage dated 01.02.2026 (Declaration & Processing) Regulations, 2026. ``` <!-- page break --> Explanatory Memoranda to Notification No. 01/2025-Central Excise to Notification No. 03/2025-Central Excise, dated 1st February, 2025: - ```text S. Notification No. Description No. 1. 01/2026-Central Excise, Seeks to prescribe effective rates of NCCD on chewing tobacco, ``` dated 1st February 2026 jarda scented tobacco and other tobacco products. ```text 2. 02/2026-Central Excise, Seeks to (i) exempt value of Biogas/ Compressed Biogas ``` dated 1st February 2026 contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy of additional duty of Rs 2 per litre on unblended diesel till 31st March 2028 ```text 3. 03/2026-Central Excise, Seeks to rescind notification No. 5/2023-Central Excise dated ``` dated 1st February 2026 1.2.2023 <!-- page break --> Circular No.02/2026-Customs F.No.-334/4/2026-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** New Delhi, dated 1st February, 2026 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Prev.), All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax, All Principal Commissioners/ Commissioners of Customs/Customs (Prev.), All Principal Commissioners/Commissioners of Customs & Central Tax, All Principal Director Generals/Director Generals under CBIC. Madam/Sir, Subject: Clarification on the term “RPA (Remote Pilot Aircraft) for military use”– reg. Reference is invited to S.No. 59 of Table II of notification No.45/2025-Customs dated 24.10.2025, wherein exemption from payment of Basic Customs Duty (BCD) and Integrated Goods and Services Tax (IGST) have been prescribed for ‘RPA (Remote Pilot Aircraft) for military use’. ```text 2. The above said exemption is available only when the said goods are imported ``` into India by the Ministry of Defence, or the Defence forces, or the Defence Public Sector Units, or other Public Sector Units, or any other entity, for the Defence forces. Further, the exemption is subject to the importer furnishing a certificate from an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence. ```text 3. In this regard, it is clarified that for the purposes of S. No. 59 of Table II of ``` notification No.45/2025-Customs dated 24.10.2025, the term RPA (Remote Pilot Aircraft) covers aircrafts that are remotely piloted, by whatever name known, i.e., Drones or Unmanned Aerial Vehicles (UAV) or Unmanned Aircraft System (UAS). ```text 4. Difficulty faced, if any, in implementation, may be brought to the notice of the Board. 5. Hindi version will follow. Yours faithfully, Dheeraj Sharma Under Secretary to the Government of India ``` <!-- page break --> Circular No. 03/2026-Customs F. No. 450/14/2026-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) 16049, 6th Floor, Kartavya Bhavan-1, New Delhi, Dated 1st February, 2026 To All Principal Chief Commissioners / Chief Commissioners (Customs /Customs Preventive / Customs & Central Tax) All Principal Commissioners / Commissioners of Customs / Customs Preventive All Principal Directors General / Directors General under CBIC Subject: Extension of time period under Deferred Payment of Import Duty Rules, 2016 and addition of eligible manufacture importer in class of eligible importers to avail the facility- reg. Madam/Sir, Kind attention is invited towards the Deferred Payment of Import Duty Rules, 2016 issued under Customs Notification No. 134/2016-Customs (N.T) to permit certain class of importers to make deferred payment of import duties under the provision of Section 47 of the Customs Act, 1962. ```text 2. The Board has examined various recommendations of the trade for extension of time ``` frame for deferred payment of the import duty and to include additional class of importers in line with its objectives of greater operational and financial benefits to the trade. ```text 3.1 It has been decided to extend the deferred payment period for import duty from 15 ``` days to 30 days by amending Rule 4 of the Deferred Payment of Import Duty Rules, 2016 vide Notification No. 13/2026–Customs (N.T.) dated 1sd February, 2026, as: <!-- page break --> (a) for goods corresponding to Bills of Entry returned for payment from the Ist day to the last day of any month other than March, the duty shall be paid by the Ist day of the following month; and (b) for goods corresponding to Bills of Entry returned for payment from the 1st day to the 31st day of March, the duty shall be paid by the 31st day of March. ```text 3.2 Eligible importers availing the facility of deferred payment of duty shall pay the ``` deferred duty in accordance with the time limits specified in rule 4 ofthe Deferred Payment of Import Duty Rules, 2016, as amended. The amended time limits shall be applicable to all eligible importers covered under the deferred payment of duty scheme with effect from 01.03.2026. ```text 4. Further, vide Notification No. 12/2026–Customs (N.T.) dated 1st February, 2026, a separate class of eligible importers to avail the facility of deferred payment of Customs import duty has been notified as 'Eligible Manufacturer Importer'. The 'Eligible Manufacturer Importer' shall be approved by the Directorate of International Customs, CBIC. Detailed instructions/guidelines in this regard shall be issued separately. The applications from such importers shall be allowed to be filed from 01.03.2026. This facility shall be made available to the 'Eligible Manufacturer Importers' for a period up to 31 st March. 2028. 5. The Chief Commissioners of Customs are requested to ensure uniform implementation ``` of the above decisions across all field formations. Reports related to availing the deferred payment of Customs import duty are available in ICES dashboards available to the Principal Commissioner / Commissioner of the respective Customs station. The Principal Commissioner / Commissioner of Customs may monitor timely payments as per the said rules. 6. Difficulties, if any, in implementation of this circular may be brought to the notice of the Board. Hindi version will follow. Yours faithfully, ```text i r 0 26 wv 01/ 0 2 / 2 (Neeraj Goyal) OSD, Customs Policy Wing. ``` <!-- page break --> Circular No. 06/2026-Customs F. No. 450/12/2026-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Room No. 16049, Kartavya Bhavan-1, New Delhi, Dated 1st February, 2026 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) & Customs and Central Tax All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Director Generals/Director Generals under CBIC Subject: Automation of Customs processes in import and export- reg. In furtherance of Government's policy of trade facilitation, transparency, predictability, ```text ease of doing business and enhancing trust with trade, CBIC has progressively leveraged ``` digital technologies to minimize physical interface, ensure uniformity in assessment practices and enable faster clearance of goods. ```text 2. Additional measures have now been taken by the Board for improved anonymity, Digital monitoring, supervision, access control and greater transparency. Building upon the ``` experience, feedback received from trade and field formations and the need for further optimization and contactless processing for making import and export process efficient, Board has decided to implement three new measures. They are mentioned as under: A. Auto Goods registration and Auto Out of Charge in import: ```text i. In the case of imports by AEO T2 & T3 entities, on arrival of goods, goods registration shall be carried out automatically by the system, in place of the existing web-based goods registration. ``` <!-- page break --> ```text ii. The facility of auto goods registration will also be extended to approved "Eligible Manufacturer Importers" as notified by Notification No. 12/2026-Customs (N.T.) dated 1st February, 2026. iii. Importers having longstanding supply chain will also be provided the facility of auto goods registration. iv. Importers availing Direct Port Delivery (DPD) facility will also be provided the facility of auto goods registration. V. The facility of auto Out of Charge will be extended to all the importers subject to ``` payment of duty, if required and where there is no compliance requirement. This will complement the existing facility of Auto Out of Charge without any manual intervention for AEO T2 and T3 entities implemented vide Circular 01/2025-Customs dated 01.01.2025. B. Auto Goods registration for e Sealed Cargo on Export- ```text i. Under the existing procedure, exporters are required to approach Customs officers for ``` goods registration after the arrival of cargo in the customs area. This process involves physical interaction with Customs and may lead to delays. To make this process digital, an online goods registration facility is being enabled for all exporters. ```text ii. Further, a pilot project for e-seal-based auto goods registration is to be rolled out at Nhava Sheva, Mumbai (INNSA1). Based on the outcome of the pilot, the facility will be extended to other ports in a phased manner as and when e-seal scanners are ``` implemented at such ports. C. Auto Let Export Order: Once the goods are registered, on the basis of risk treatment, Auto-Let Export Order (LEO) shall be granted to all exporters. This facility will be available for facilitated Shipping Bills (SBs) meeting the following criteria: ```text i. Not selected for examination/assessment ii. No requirement of any PGA related NOС iii. Duty/Cess related to Shipping Bill is paid, if applicable. ``` <!-- page break --> 3. Both Auto OOC and Auto LEO will be granted on risk based evaluation, however, officers can invoke "HOLD" in Customs Systems to override it based on intelligence. 4. All Zonal Heads shall ensure strict implementation of these measures. They shall also ensure e-seal reader and its integration with Customs System to operationalize the auto goods registration at export. DG Systems will issue a detailed advisory for online goods registration in exports. 5. This Circular may be given wide publicity by issuing suitable Trade Notice/Public Notice. All Stakeholders under your jurisdiction may be informed suitably of these changes. 6. Any difficulty faced by stakeholders may be brought to notice of the Board. Hindi Version follows. Yours faithfully, AdenJada mu Anshuman Yadav OSD, Customs Policy Wing <!-- page break --> Circular No. 07/2026–Customs F. No. 450/12/2026-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Room No. 16049, KartavyaBhavan–I New Delhi, Dated: 1st February 2026 To All Principal Chief Commissioners / Chief Commissioners (Customs / Customs Preventive / Customs & Central Tax) All Principal Commissioners / Commissioners of Customs / Customs Preventive All Principal Directors General / Directors General under CBIC Subject: Introduction of system based e-Scheduling for examination of cargo and mandatory use of Body Worn Cameras (BWC) during examination of import cargo – reg. CBIC has already undertaken various reforms through leveraging technology so as to improve transparency & ease of doing business and to achieve steady improvements across various trade facilitation measures. In this line Board had Circular No. 07/2022-Customs issued by F. No.450/33/2022-Cus. IV dated 7th March, 2023, which extended the use of boarding jackets fitted with Body Worn Camera (BWC) by Boarding Officers on vessels with respect to the sea customs functions to seamlessly initiate and conduct customs formalities and procedures. Instruction No. 34 /2025-Customs dated 30th December 2025 were also issued for the uniformed officers having interface with passengers at International Airports to wear Body Worn Camera (BWC) having video/audio recording facility for enhanced transparency, accountability and professionalism concerning passenger facilitation and intervention. In addition, Circular No. 10/2024-Customs dated 20.08.2024 has been issued for conducting examination of import consignments by real-time upload of examination images in a paperless and transparent manner using ICETAB. These circulars were issued to achieve transparency and efficiency in Customs processes. <!-- page break --> ```text 2. Section 46 of the Customs Act, 1962 provides for filing of Bill of Entry for clearance of ``` imported goods. Further, Section 17 of the Customs Act, 1962 lays down the provisions for self assessment, including verification and examination, wherever required, with goods being primarily selected on the basis of risk evaluation. The cargo selected for examination is produced before examining officer for completion of verification process. Timely completion of examination process and manner of examination is not captured in the digital environment. Therefore, in order to bring complete transparency in examination process, create an audit trail, and minimise disputes to further enhance transparency and ease of doing business, Board has decided to initiate two new measures in respect of examination of import cargo. These are as under- a. Use of Body Worn Cameras (BWC) by Customs officers during physical examination of imported goods. b. System-based Examination Application on ICEGATE 2.0 for scheduling of physical examination of imported goods (E- scheduling of Cargo Examination) ```text 3. Use of Body Worn Cameras (BWC) during Cargo Examination- ``` It has been decided by the Board that Body Worn Cameras (BWC) shall be used by officers for physical examination of cargo selected for examination in import. This facility will be implemented across all customs formations involved in the examination of goods by 01.04.2026. The following aspects must be ensured in this context- ```text i. The examination process is recorded from the stage prior to opening of packages or containers and will continue until completion of examination. The recording should capture the examination of goods, interaction with the importer, Customs Broker or authorised representative. ii. The recording should cover all critical stages of examination, including the condition of seals, opening of packages or containers, verification of description and quantity of goods, sampling where required. In the event of any interruption in recording, the same will be recorded along with reasons. iii. The BWC recordings will be securely stored and retained for 2 years. For cases involving investigation, dispute or litigation, the recordings will be preserved until final disposal of the proceedings. ``` <!-- page break --> ```text 4. E-Scheduling of Cargo Examination- ``` The System-based Examination Application on ICEGATE 2.0 for scheduling of physical examination of imported goods (E- scheduling of Cargo Examination) is a trade facilitation measure designed to bring improved efficiency and certainty to the cargo selected for examination process. It allows importers/IEC holders and authorised Customs Brokers to electronically schedule, view and reschedule examination of registered goods through ICEGATE, with automated system notifications to the concerned officer, importer, customs broker and custodian. This facility was tested on pilot basis at ICD Tughlakabad and is being expanded to all Customs formations in a phased manner. ```text i. Important features of the E- scheduling facility are as under:- a. Examination slots are automatically allocated to the examining officer by the system based on availability, reducing uncertainty and avoidable delays. b. Trade can view pending, scheduled and completed examinations online. c. Rescheduling of examination, where required, can be done electronically, with system generated intimation to the concerned officer, importer, customs broker and Custodian. d. Based on automated notification, Custodians can plan placement of goods in the examination area in advance, facilitating smoother cargo handling. ii. The E- scheduling facility operates in a transparent and rule-based manner, with system-generated audit trails and visibility of examination status. iii. Rescheduling, placing examination on hold, or removal of an examination from the schedule shall be permitted only by the Assistant/Deputy Commissioner in charge, with recorded and justifiable reasons. 5. All the Zonal Pr. Chief Commissioners/ Chief Commissioners are directed to ensure that ``` sufficient numbers of fully operational Body Worn camera are made available to the examining officers. Use of Body Worn camera shall be ensured for all cargo examinations on or before 01.04.2026. <!-- page break --> ```text 6. A detailed advisory in respect of the application for E-Scheduling of Cargo Examination for the trade will be issued by DG Systems and its full roll out will be implemented by ``` 01.04.2026. ```text 7. Field formations shall sensitise officers involved in examination for mandatory use of e- ``` Scheduling Application along with proper use of BWC devices. Principal Commissioners or Commissioners shall closely monitor implementation and ensure strict compliance. ```text 8. Necessary Standing Orders and Public Notices should be issued sufficiently in advance by respective jurisdictions. Any difficulty faced, including by ``` stakeholders, may also be brought to the notice of the Board for examination. Hindi version will follow. Yours faithfully, Ase Anshuman Yaday e OSD, Customs Policy Wing <!-- page break -->