1Why the Rules Changed — and What Got Scrapped

If you’ve travelled internationally before, you might remember filling out a paper customs form on the plane and handing it to an officer at the airport. That system worked fine in 1966. But it clearly hadn’t kept up with the times.

On 1st February 2026, the Ministry of Finance issued a fresh notification scrapping three old regulations in one go and replacing them with a single, cleaner framework called the Customs Baggage (Declaration and Processing) Regulations, 2026. The new rules took effect the very next day — 2nd February 2026.

What Got Replaced?

• Passenger’s Baggage (Levy of Fees) Regulations, 1966 — the 60-year-old rules that started it all
• Baggage (Transit to Customs Stations) Regulations, 1967
• Customs Baggage Declaration Regulations, 2013 — the last major update before this

What’s Actually Different Now?

2Who These Rules Apply To

The short answer is: every single person carrying baggage into or out of India. But the regulations do draw distinctions between different types of travellers, especially when it comes to duty-free allowances.

3Duty-Free Allowance — The Full Breakdown

This is probably the question I get asked the most — “How much can I bring back without paying customs?” So let me lay it out as clearly as possible.

General Allowance

Special Allowances (Over and Above the General Limit)

What If Your Checked Baggage Gets Lost?

This is something most people don’t think about until it happens to them. If your checked baggage is mishandled or lost on arrival, get an endorsement of your free allowance from the Customs Officer at the Mishandled Baggage Counter before you leave the airport. This preserves your duty-free entitlement for when the airline eventually delivers your bags.

4Green Channel vs Red Channel

Walk out of any Indian international airport and you’ll see two exits from the customs zone. Choosing the wrong one can be a costly mistake — even if it was unintentional.

The CBD-I Checklist Items That Require Red Channel

If your answer to any of these is Yes, you must go to the Red Channel without exception:

5How to Declare Your Baggage Today (Step-by-Step)

The whole system is now digital-first. Here’s the practical flow for most travellers arriving in India:

For Your Accompanied Baggage (What You Travel With)

For Unaccompanied Baggage (Shipped Separately)

• Use CBD-II form — file electronically up to 3 days before the baggage arrives in India
• A customs broker or any authorised person can file on your behalf
• If it’s a Transfer of Residence (TR) shipment, declare it as TR in CBD-II and provide your stay-abroad details

6All 6 CBD Forms — Explained Simply + Free Downloads

The new regulations introduce five CBD forms and one Currency Declaration Form. Each has a specific purpose — here’s what they’re for and when you’d need them.

Quick Reference — Which Form, When

7Items You Simply Cannot Bring Into India

There’s a clear difference between dutiable goods (things you can bring if you pay customs duty) and prohibited goods (things that cannot be imported at all, regardless of any payment). Here’s what falls under the second category:

• Maps and literature showing India’s external boundaries incorrectly — this includes books, printed material, and digital content
• Narcotic drugs and psychotropic substances — no exceptions
• Goods that violate intellectual property rights — pirated software, counterfeit products, fake branded goods
• Wildlife products — ivory, animal skins, feathers, and other protected wildlife-derived items
• Indian counterfeit currency — notes or coins
• Specified live birds and animals without proper import authorisation from the relevant authority

8When Do You Need to Declare Currency?

A lot of travellers don’t realise that there are specific thresholds above which you must fill out the Currency Declaration Form. Crossing through without declaring when you should have can attract FEMA penalties on top of customs action.

A Few Practical Tips

• You don’t need to list each currency note or cheque — just the total aggregate value per currency
• Foreign tourists don’t need to mention their Indian address in the form
• If you’re not encashing all your forex during your stay, keep the Currency Declaration Form with you — you’ll need to show it at departure to take the remaining balance out of India
• When converting at an authorised bank or money changer, produce this form — they’ll endorse it with details of the conversion

9Penalties and What Happens to Detained Goods

The regulations are clear on this: any person who violates, abets a violation, or fails to comply with these rules shall be liable to penalty under Section 158(2)(ii) of the Customs Act, 1962. Here’s what that looks like in practice.

Common Situations Where Penalties Arise

• Walking through the Green Channel with undeclared dutiable or prohibited goods — even if accidental
• Failing to declare excess currency under FEMA and Customs rules
• Providing false or incomplete information in CBD forms
• Foreign tourist failing to produce CBD-IV (Temporary Import Certificate) at departure — duty becomes payable on all declared articles
• Unclaimed baggage left beyond the permitted period without clearing

What Happens If Goods Are Detained?

How Are Sale Proceeds Applied?

If detained goods are eventually sold, the proceeds go in this order — (a) sale expenses, (b) freight and carrier charges, (c) customs duty payable, (d) custody charges, (e) any other dues to the Central Government, and then the remaining balance is paid back to the owner. If the balance can’t be paid to the owner within six months of the sale, it goes to the Central Government.

10Practical FAQs