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Aspects
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Provisions
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Procedure & Digitisation
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- SimSimplified baggage declaration and clearance procedures.
- Provision for electronic filing of baggage declaration.
- Facility for advanced filing to enable faster clearance.
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Transparency & Uniformity
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- Notification of Customs Baggage (Declaration and Processing) Regulations, 2026.
- Issue of a Master Circular consolidating all earlier circulars.
- Uniform implementation of baggage rules across all Customs formations.
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Duty-Free Allowances
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- Enhanced General Free Allowance (GFA) for eligible passenger categories.
- No general duty-free allowance for passengers arriving by land border routes.
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Transfer of Residence
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- It allows individuals moving back to India to import personal and household goods duty-free or at reduced duty.
- Single rationalised list of duty-free articles prescribed.
- Upto 12 months - Rs. 1.5 lakh
- 1–2 years - Rs. 3 lakh
- Above 2 years - Rs. 7.5 lakh
- Duty-free allowance subject to overall value caps based on duration of stay abroad.
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Jewellery Provisions
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- Duty-free jewellery permitted on weight basis only.
- Female - upto 40 grams;
- Other than female - upto 20 grams
- Removal of outdated value-based limits on jewellery.
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Temporary Import
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- Provision for temporary import and re-export of baggage items.
- Issuance of certificates to prevent detention of goods during re-import.
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Special Concessions
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- One laptop is allowed duty-free for passengers above 18 years of age.
- Duty-free import of pets is explicitly incorporated in the Rules.
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Passenger Facilitation
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- Reduction in detention of baggage at Customs.
- Faster and smoother clearance through simplified procedures.
- Improved ease of compliance for international passengers.
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Tourism Orientation
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- Rules aligned with current travel patterns and passenger expectations.
- Supports India’s objective of being a tourism-friendly destination.
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