Baggage Rules, 2026

Aspects

Provisions

Procedure & Digitisation

• SimSimplified baggage declaration and clearance procedures.
• Provision for electronic filing of baggage declaration.
• Facility for advanced filing to enable faster clearance.

Transparency & Uniformity

• 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.

Duty-Free Allowances

• Enhanced General Free Allowance (GFA) for eligible passenger categories.
• No general duty-free allowance for passengers arriving by land border routes.

Transfer of Residence

• 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.

Jewellery Provisions

• 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• Removal of outdated value-based limits on jewellery.

Temporary Import

• Provision for temporary import and re-export of baggage items.
• Issuance of certificates to prevent detention of goods during re-import.

Special Concessions

• One laptop is allowed duty-free for passengers above 18 years of age.
• Duty-free import of pets is explicitly incorporated in the Rules.

Passenger Facilitation

• Reduction in detention of baggage at Customs.
• Faster and smoother clearance through simplified procedures.
• Improved ease of compliance for international passengers.

Tourism Orientation

• Rules aligned with current travel patterns and passenger expectations.
• Supports India’s objective of being a tourism-friendly destination.