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REGD. No. D. L.-33004/99
The Gazette of India
CG-MH-E-24022026-270430
EXTRAORDINARY
PART III-Section 4
PUBLISHED BY AUTHORITY
No. 119]
NEW DELHI, TUESDAY, FEBRUARY 24, 2026/PHALGUNA 5, 1947
1323 GI/2026
RESERVE BANK OF INDIA
(Foreign Exchange Department)
(CENTRAL OFFICE)
NOTIFICATION
Mumbai, the 23rd February, 2026
Foreign Exchange Management (Export and Import of Currency) (Amendment) Regulations, 2026
F. No. FEMA 6 (R)/(5)/2026-RB.— In exercise of the powers conferred by clause (ga) of sub-section (2)
of Section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank of India makes the
following amendments to the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015
(Notification No. FEMA 6 (R)/RB-2015 dated December 29, 2015) (hereinafter referred to as 'the Principal
Regulations'), namely: —
1. SHORT TITLE & COMMENCEMENT:
i. These Regulations may be called the Foreign Exchange Management (Export and Import of
Currency) (Amendment) Regulations, 2026.
ii. They shall come into force from the date of their publication in the Official Gazette.
2. INSERTION OF ANNEX:
In the Principal Regulations, after the existing regulations, the following Annex shall be inserted, namely:
Annex
CURRENCY DECLARATION FORM (CDF)
[See Regulation 6]
Instructions for passengers:
1. This form need not be completed in cases where the aggregate value of the foreign exchange brought in by
the passenger in the form of currency notes, bank notes, or travellers' cheques does not exceed U.S.$ 10,000/- or its
equivalent and/or the value of foreign currency notes does not exceed U.S.$ 5,000 or its equivalent.
2. Passengers are advised to produce this form to a bank authorised to deal in foreign exchange or money changer
at the time of conversion of foreign exchange into Indian rupees or reconversion of rupees into foreign exchange.
3. Visitors to India may please note that in case they do not wish to encash all the foreign exchange declared
below they should retain this form with them for production to the Customs at the time of their departure from India
to enable them to take with them the unutilised balance.
4. Details of travellers' cheques/currency notes need not be furnished.
5. Foreign tourists need not indicate their address.
(To be completed by passenger)
I
hereby, declare that the following foreign exchange is in my possession at the time of my arrival in India:
(Aggregate value only)
+--------------------+---------------------+--------------------+----------------+
| Name of the currency | Currency notes | Travelers' Cheques | Total |
+====================+=====================+====================+================+
| 1 | | | |
+--------------------+---------------------+--------------------+----------------+
| 2 | | | |
+--------------------+---------------------+--------------------+----------------+
| 3 | | | |
+--------------------+---------------------+--------------------+----------------+
Signature
Passport No.
Nationality
To be completed by Customs Officer
This is to certify that the above named person has brought with him foreign exchange as indicated above.
Date
(Stamp and Signature of Customs Officer)
(Space for endorsement)
+----------+-------------------------------------+---------------+-----------------------------------+
| Date | Distinctive Number of | Amount changed| Stamp and Signature of |
| | Encashment Certificate | | Bank or Money changer |
+==========+=====================================+===============+===================================+
| 1 | 2 | 3 | 4 |
+----------+-------------------------------------+---------------+-----------------------------------+
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
+----------+-------------------------------------+---------------+-----------------------------------+
N SENTHIL KUMAR, Chief General Manager
[ADVT.-III/4/Exy./694/2025-26]
Note:
The Principal Regulations were published in the Official Gazette vide GSR No.1004(E) dated December 29, 2015 in
Part II, Section 3, sub-section (i) and subsequently amended vide:
i. G.S.R. No. 151(E) dated 26.02.2019
ii. No. FEMA 6 (R)/(2)/2020-RB dated 11.08.2020 (published in the Gazette on 18.08.2020)
iii. No. FEMA 6 (R)/(3)/2020-RB dated 03.12.2020 (published in the Gazette on 04.12.2020)
iv. No. FEMA 6 (R)/(4)/2025-RB dated 28.11.2025 (published in the Gazette on 02.12.2025)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR
Digitally signed by SARVESH KUMAR
Date: 2006.02.24 19:11
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