India sets customs document checks for cosmetics, drugs and medical devices
CBIC’s 3 September circular sets document checklists for relevant PGA-facilitated Bills of Entry. UK suppliers should confirm the product permissions and clearance route with the Indian importer or broker.
- Who this affects
- Suppliers of regulated cosmetics, drugs, medical devices and relevant manufacturing inputs entering India on affected Bills of Entry.
- Seller action
- Check before sending affected goods
Ask the Indian importer or broker which checklist and clearance route apply, and provide the required regulatory documents before dispatch.
- Effective dates / current position
- Current instructions in the circular dated 3 September 2026
- Last reviewed
- 9 Sept 2026 — an editorial source check, separate from automatic timing.
- Official source
- Open the primary source ↗
What has changed?
India’s Central Board of Indirect Taxes and Customs issued Circular No. 40/2026-Customs on 3 September 2026. It sets out compliance checklists for customs officers before they grant Out-of-Charge—the final customs release—for Bills of Entry facilitated by the relevant Participating Government Agency, or PGA.
The circular refers to existing licences, permissions, registration certificates and other requirements under drugs and cosmetics legislation. Those obligations are not all new. The immediate change is the checklist-based verification while integration of the documents into SWIFT 2.0 is still under way.
Which products are covered?
The seven checklists cover:
- Cosmetics.
- Drugs, including active pharmaceutical ingredients and finished formulations.
- Specified drug imports for personal use or patient treatment by eligible hospitals or institutions.
- Drugs imported for examination, testing or analysis.
- Medical devices, including in-vitro diagnostic kits and devices.
- Other specified medical-device imports.
- Raw materials and components intended for manufacturing medical devices, including relevant software, firmware, labelling and assemblies.
What should UK sellers provide?
Ask the Indian importer or customs broker which checklist applies to the actual product and import purpose. Provide the supporting documents they request and check that the product details match the invoice and declaration.
The circular asks local customs offices to inform trade about uploading the required documents through e-SANCHIT, the electronic supporting-document system, to help expedite clearance. Agree who will upload the documents and make sure the broker can retrieve them before release is requested.
Does this cover every low-value courier shipment?
The circular specifically addresses PGA-facilitated Bills of Entry. It should not be read as proof that the same filing process applies to every courier or postal parcel. Ask the carrier or broker which clearance route applies to your shipment and what product permissions that route requires.
Do not assume that a low value or facilitated clearance removes the need for the applicable regulatory paperwork.
Practical checks before dispatch
- Identify the regulated product category and intended use.
- Confirm the importer has the applicable licences, registrations or permissions.
- Ask the broker for the relevant Annexure A checklist rather than relying on a generic shipping checklist.
- Check that documents are valid, consistent and available to the declarant.
- Confirm the upload and clearance arrangements before promising a delivery date.
Official source
CBIC Circular No. 40/2026-Customs and Annexure A, 3 September 2026 ↗
This briefing was checked against the original circular on 9 September 2026. The circular date is separate from this article’s publication date.