The Central Board of Indirect Taxes and Customs (CBIC) on February 01, 2026, issued the Customs Baggage (Declaration and Processing) Regulations, 2026.
This shall come into force on February 02, 2026.
The following has been stated:
• The regulations lay down a uniform, technology-driven framework for declaration and clearance of passenger baggage to facilitate travel while ensuring effective customs control.
• The regulations mandate electronic filing of baggage declarations, wherever enabled, to reduce manual interface and enhance risk-based assessment. Passengers are required to make a true and complete declaration of dutiable, prohibited, or restricted goods, and failure to do so attracts action under the Customs Act, 1962.
• The regulations provide for risk-based screening and selective examination of baggage, allowing expedited clearance for low-risk passengers while enabling Customs officers to examine baggage based on risk parameters or intelligence.
• Provision is made for payment of applicable customs duty through electronic modes, ensuring faster clearance. Special procedures are prescribed for unaccompanied baggage, detained baggage, and clearance through authorised custodians.
• Further, the regulations empower Customs officers to detain, seize, or confiscate baggage or goods in case of non-compliance, misdeclaration, or violation of prohibitions.
• They also emphasize data capture, system-based monitoring, and audit trails to improve transparency and accountability.
• Overall, the regulations aim to balance passenger convenience with regulatory oversight, supporting ease of travel while safeguarding revenue and national security.
[Notification no. - 15/2026-Customs (N.T.)]
