https://www.taxtmi.com/article/detailed?id=15814 Circular No. 04/2026-Customs consolidates the Baggage Rules, 2026 and Regulations, mandates electronic Customs declarations (including advance filing and Atithi app use) for dutiable, restricted or prohibited goods and unaccompanied baggage, preserves a Green Channel for nothing-to-declare passengers, enforces penalties for non-declaration or mis-declaration, and requires integration with CBD-II for risk-based selectivity and prevention of misuse. en-us Thu, 05 Feb 2026 09:16:59 +0530 Thu, 05 Feb 2026 09:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15814 Circular No. 04/2026-Customs consolidates the Baggage Rules, 2026 and Regulations, mandates electronic Customs declarations (including advance filing and Atithi app use) for dutiable, restricted or prohibited goods and unaccompanied baggage, preserves a Green Channel for nothing-to-declare passengers, enforces penalties for non-declaration or mis-declaration, and requires integration with CBD-II for risk-based selectivity and prevention of misuse. Articles Customs - Import - Export - SEZ Thu, 05 Feb 2026 09:16:59 +0530 https://www.taxtmi.com/article/detailed?id=15814