The Central Board of Indirect Taxes and Customs (CBIC), on February 2026, issued a comprehensive set of Frequently Asked Questions (FAQs) outlining newly introduced Customs reforms aimed at making procedures more citizen-friendly, technology-driven, and trust-based. The document consolidates reform measures across baggage, e-commerce, fisheries, imports, exports, customs warehousing, compliance, and digital governance.
The FAQs highlight citizen-centric facilitation measures, including the Baggage Rules, 2026, liberalisation of courier and e-commerce exports (such as removal of value caps, Return-to-Origin, and treatment of returns/rejects), sector-specific facilitation for fisheries in the EEZ and high seas, and trust-based import facilitation through deferred duty payment, automated goods registration, auto Out-of-Charge, preferential treatment under the AEO Programme, and e-scheduling of examinations with use of body-worn cameras.
Further, the reforms focus on efficient export processes (auto Let Export Order for e-sealed cargo), enhanced compliance (including amendment to section 28(6) of the Customs Act, 1962), creation of new tariff lines, and end-to-end digital governance through SWIFT 2.0, Customs Integrated System (CIS), Non-Intrusive Inspection (NII) container scanning, and a strengthened Advance Ruling mechanism—together aimed at building a next-generation, seamless customs ecosystem that supports trade facilitation while ensuring regulatory compliance.
