TaxTMI 
TaxTMI 
Seeks to notify the Customs Baggage (Declaration and Processing) Regulations, 2026
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....2. Definitions. - (1) In this regulation, unless the context otherwise requires, - (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "automated system" means the portal accessible through the URL https://www.icegate.gov.in or web application or mobile application namely, Atithi; (c) "Customs Baggage Declaration or CBD" means a declaration form appended to these regulations; (d) "Green Channel" means a walk-through channel for the use of passengers who are not required to report to red channel; (e) "Red Channel" means a dedicated walk-through channel for use of passengers who makes declaration of goods for payment of duty excluding payment of duty which has already been made or carrying goods subject to import prohibitions specified in CBD-I; (f) "supporting documents" means the documents in the electronic form or otherwise, relevant to the declaration of the baggage under section 77 of the Act; (g) "tourist of Indian origin", includes Non- Resident Indians and Overseas Citizen of India cardholders and these expressions shall have the same meanings as assigned to them under any other laws for the time being in forc....
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....nd have declared electronically their accompanied baggage, may update details regarding the same till the date and time of their arrival. 4. Manner of declaration of temporary import or re-import of baggage. - (1) The passengers who are carrying any article of personal effects other than used personal effects, required for satisfying daily necessities of life, to be taken out from India and are intending to avail duty free clearance at the time of return, shall declare electronically or otherwise such articles in advance before their departure from India. (2) The passenger shall be issued an export certificate in CBD-III for the declaration made in sub-regulation (1). (3) The export certificate issued shall be valid until the first arrival of the passenger in India or for a period of six months, whichever is earlier, for re-import of the personal effects other than used personal effects required for satisfying daily necessities of life by the passenger, subject to risk-based verification and compliance. (4) The tourist who are carrying any article of personal effects other than used personal effects required for satisfying daily necessities of life, required for his sta....
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....ohibited or dutiable goods, the proper officer may, either at the request of the passenger or otherwise, detain such goods for the purpose of being returned to the passenger on his leaving India or otherwise in CBD-V. (2) The baggage so detained or unclaimed shall remain in the custody of the customs or any other person as approved by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be: Provided that the charges for the baggage including any package comprised therein, detained or seized from passengers or taken over as unclaimed and subsequently released or returned, shall be collected at the time when the baggage or package is released or returned: Provided further that no charge shall be levied in respect of any baggage or package detained by the customs authorities but released to the passenger on the ground that it has been found to be bona fide. (3) The detained baggage or unclaimed, if not cleared or re-exported within the period of six months from the arrival of the passenger or such extended period not more than six months to the satisfaction of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be,....
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....egulation 3(1)] (INDIAN CUSTOMS DECLARATION FORM) (Please read important information given below before filling this form) 1. Name of passenger .................................................................................. 2. Passport Number............................................. 3. Nationality...................................................................... 4. Date of arrival............. (DD/MM/YYYY) 5. Flight No....................................................................... 6. E Ticket No. ................................................... 7. PNR.................................................................................. 8. Mobile No. .................................................... 9. Email: ............................................................ 10. Local address .................................................... 11. Address abroad .......................................................
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....sp; Yes/ No (iv) Meat and meat products/dairy products/fish/poultry products Yes/ No (v) Seeds/plants /fruits/flowers/other planting material Yes/ No (vi) Satellite phone ....
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....ce (1) (2) (3) (4) 1. Indian resident or a tourist of Indian origin or a foreigner with a valid visa, other than tourist visa, excluding infants Arriving through any mode other than land Rs. 75,000 2. Tourists of foreign origin, excluding infants Arriving through any mode other than land Rs. 25,000 3. All passengers Arriving through land NIL 4. Indian resident or a tourist of Indian origin who has been residing abroad for over one year Arriving through any mode other than land Jewellery: Female - upto weight of 40 grams Passenger other than a female - upto weight of 20 grams 5. All passengers Arriving through any mode other than land Alcohol liquor or wine: 2 litres 6. All passengers Arriving through any mode other than land Cigarettes up to 100 sticks or cigars upto 25 or tobacco upto 125gms 7. Passenger of eighteen years and above Arriving through any mode other than land One new laptop including notepad Customs Duty is leviable on the value of dutiable goo....
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.... No Date Distinctive number of encashment certificate Amount changed Stamp and signature of Bank or Money Changer (1) (2) (3) (4) (5) CBD-II [See regulation 3(2)] (UNACCOMPANIED BAGGAGE DECLARATION FORM FOR IMPORT) 1. Passenger details: (i) Name(in full): (ii) Local address 1: (iii) Local address 2: (iv) City: (v) State: (vi) Pin: (vii) Mobile No: (viii) Email Id: (ix) Nationality: (x) Gender: (xi) Passport No: (xii) Passport is valid up to: (xiii) Old Passport No, if any: (xiv) Date of departure of passenger from India (xv) Date of arrival of passenger from abroad 2. Details of authorised person, if any, (including Customs Broker): 3. Baggage Details: (i) Baggage Type: TR/NTR (ii) Country of consignment: (iii) Port of shipment/ loading: (iv) Date of shipment of goods: (v) Whether availed TR in the past: Yes/No (vi) Dates of avai....
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....ails: Sl. No. Invoice details, if any Description of articles (Name of the product & manufacturer) Identification of particulars (Hallmark, Makes/Number, Model No. & year of manufacture) Value Colour photograph Remarks (1) (2) (3) (4) (5) (6) (7) 3. Declaration: 1. I/We hereby declare that particulars given above are true and correct. 2. I hereby declare that the article or articles particulars of which are given above is my personal valuable articles and is for my personal use, not for commercial purposes. I further declare that draw back of duty is not being claimed of exportation. Date: Signature of passenger To be completed by Customs Officer This is to certify that the particulars of the articles noted above have been verified and found correct. Date Name and Designation of the Customs Officer Signature of Customs Officer Complete Official Stamp: Name of the I/C Shift DC/AC Countersignature of I/C Shift DC/AC Complete Official Stamp: (1) (2) (3) (4) (5) (6) ....
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....1) (2) (3) (4) (5) (6) (7) Note. 1. Temporary baggage Import Certificate Number and date shall be generated electronically or otherwise on the submission by the passenger. 2. In case of this certificate being generated manually, complete official stamp is to be affixed. CBD-V [See regulation 7] (DETENTION RECEIPT) 1. Passenger details: (i) Name (in full): (ii) Address in India: (iii) Address abroad: (iv) Mobile No: (v) Instant Messenger Number: (vi) Email Id: (vii) Nationality: (viii) Gender: (ix) Passport No: (x) Place or date of issue: (xi) Date of arrival in India: (xii) Port or airport of arrival: (xiii) Boarding pass of the passenger: (xiv) Flight details: (xv) Tentative Date of departure from India, if any: (xvi) Port or airport of departure, if any: 2. Article details: (i) Baggage declaration number: (ii) Baggage declaration date: (iii) Article details: Declaration 3. I hereby c....