Union Budget | 2026-27 | CUSTOMS | Notification

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Customs Baggage (Declaration and Processing) Regulations, 2026. 

Baggage Rules, 2026 

Amends the Deferred Payment of Import Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days 

Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility 

Rescinds Notification No. 11/2004-Customs dated 08.01.2004 and Notification No. 27/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026 

Amends Notification No. 26/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026 

Amends notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs, dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items 

Amends notification No. 45/2025-Customs dated the 24th October, 2025 to notify Basic Customs Duty related changes 

Amends five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024