Customs baggage declarations must be filed electronically, subject to risk-based verification and prescribed certificates for temporary imports. These regulations require passengers carrying dutiable or prohibited goods to declare accompanied baggage electronically in CBD-I and unaccompanied dutiable personal effects in CBD-II, allow filing up to three days before arrival (counted from arrival), permit non-electronic declarations at the discretion of senior Customs officers, and provide that baggage declarations are subject to risk-based verification, with accompanying rules for currency, pet NOCs, temporary export/import certificates, transit, detention, disposal, record retention and penalties.