New StandardCUSTOMS_ACT_1962
Official PDF (p. 88)CUSTOMS_ACT_1962 · Declaration Regulations 2026 & Section 80
Customs Baggage Declaration & Processing Regulations 2026 (Green/Red Channels & CBD Forms)
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Physical paper disembarkation cards and manual detention chits.
New PositionAmended
Digital declaration via ATITHI App (CBD-I). Forms CBD-I (Baggage Declaration), CBD-II (Manifest), CBD-III (Export Certificate), CBD-IV (Tourist Temporary Import, 6-month re-export rule), CBD-V (Detention Receipt u/s 80). Strict auction distribution priority: 1. sale expenses, 2. freight, 3. customs duty, 4. surplus to owner.
Affected Syllabus Chapters
indirect-tax-laws-and-practice
customs-procedures-baggage-and-courier-post
Code: customs-procedures-baggage-and-courier-post
Authority Document Reference
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