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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs baggage declaration rules require electronic CBD filings, permit temporary import certificates, risk-based checks and penalties.</h1> The notification establishes the Customs Baggage (Declaration and Processing) Regulations, 2026, mandating electronic baggage declarations via the automated portal (CBD-I/CBD-II) for accompanied and unaccompanied baggage, with advance filing allowed. It creates Green and Red channel procedures, requires supporting documents (including currency and pet NOCs), and prescribes export and temporary import certificates (CBD-III, CBD-IV) for duty-free re-entry subject to risk-based verification. Rules govern transit of unaccompanied baggage between customs stations, detention, custody, sale and appropriation of proceeds, five-year record retention, and liability to penalty for contraventions under the Customs Act.
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