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The formalities required to clear accompanied baggage are laid down in the Passenger (Non-Tourist) Baggage (Import) Rules, 2012. The concerned passenger has to declare unaccompanied baggage (in brief) in the Form specified in Schedule 1 in the Passenger (Non-Tourist) Baggage (Import) Rules, 2012 and before leaving the Customs Hall get it signed by the Revenue officer posted at airport.

Later, the passenger will need to go to the Air Freight Unit of the concerned Custom House and submit a manual bill of entry along with the aforesaid Form and other documents (AWB, passport etc.). Then he will be able to clear the goods without paying any duty and taxes provided the items brought satisfy the conditions under the (Non-Tourist) Baggage (Import) Rules, 2012.