https://www.taxtmi.com/acts?id=53294 Passengers arriving with dutiable or prohibited goods must electronically declare accompanied baggage in CBD-I before entering the Green Channel, while dutiable unaccompanied personal effects must be declared in CBD-II. Currency and applicable pet-related or import authorisation details require prescribed declarations. Alternative declaration may be permitted on arrival where electronic filing was not made. Advance electronic filing is allowed up to three days before arrival but takes effect from arrival. Filed baggage declarations are primarily verified through risk-based evaluation. en-us Mon, 02 Feb 2026 12:33:42 +0530 Wed, 22 Jul 2026 10:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53294 Passengers arriving with dutiable or prohibited goods must electronically declare accompanied baggage in CBD-I before entering the Green Channel, while dutiable unaccompanied personal effects must be declared in CBD-II. Currency and applicable pet-related or import authorisation details require prescribed declarations. Alternative declaration may be permitted on arrival where electronic filing was not made. Advance electronic filing is allowed up to three days before arrival but takes effect from arrival. Filed baggage declarations are primarily verified through risk-based evaluation. Act-Rules Customs Mon, 02 Feb 2026 12:33:42 +0530 https://www.taxtmi.com/acts?id=53294