The Central Board of Indirect Taxes and Customs (CBIC), on September 3, 2026, issued a circular prescribing mandatory document checklists for Cosmetics, Drugs and Medical Devices to be verified by Customs officers before granting Out-of-Charge (OOC) in cases of PGA-facilitated Bills of Entry. The measure is intended to ensure compliance with licensing, permission and registration requirements under the Drugs and Cosmetics Act, 1940 and the Rules made thereunder, while integration of these documents under SWIFT 2.0 is still underway.
The Central Drugs Standard Control Organization (CDSCO) has provided seven category-wise checklists covering: Cosmetics; Drugs/API and finished formulations; drugs imported for personal use or in small quantities by Government Hospitals/Autonomous Medical Institutions; drugs imported for examination, test or analysis; Medical Devices including IVDs; import of Medical Devices; and raw materials/components, software, firmware and labelling used in the manufacture of Medical Devices. Customs field formations are required to verify the applicable documents before granting OOC.
Importers are also required to upload the prescribed documents on e-SANCHIT to facilitate expedited clearance. Customs formations have been directed to exercise due diligence and sensitise the trade regarding these requirements through suitable public notices. Any implementation difficulties are to be brought to the notice of the Board.
[Circular No. 40/2026-Customs]
