Baggage Rules, 2026: Detailed Explanation of New Customs Regime for Passengers

The Central Board of Indirect Taxes and Customs has overhauled India’s baggage framework through Notification No. 14/2026-Customs (N.T.) dated 1 February 2026, bringing into force the Baggage Rules, 2026 from 2 February 2026. These rules, issued under section 79 of the Customs Act, 1962, supersede the earlier Baggage Rules, 2016 (with protection for actions already taken under the old regime).

This new framework consolidates and modernises the law governing:

  • Duty-free import of personal effects
  • General free allowance for passengers
  • Re-import of personal belongings taken out earlier
  • Temporary import of personal items by tourists
  • Transfer of residence concessions
  • Unaccompanied baggage
  • Special rules for crew members, jewellery, pets, and currency

Below is a structured, user-focused analysis of the new Baggage Rules, 2026.

1. Short Title and Commencement

1.1 Name of the Rules

These rules are formally titled as:

  • “Baggage Rules, 2026”

1.2 Effective Date

  • They come into operation from 2 February 2026.
  • The Baggage Rules, 2016 stand superseded, but any actions taken or omissions occurring under the old rules remain legally valid.

2. Key Definitions Under the Baggage Rules, 2026

Understanding the definitions is crucial because the extent of exemption and concessions depends heavily on the category of passenger and nature of goods.

2.1 Statutory References

  • “Act” refers to the Customs Act, 1962 (52 of 1962).
  • “Annexure” means the Annexures attached to these rules.
  • “Appendix” means the Appendix appended to these rules.

2.2 Categories of Persons

  • “Resident”

    • A person ordinarily residing in India, and
    • Holding a valid passport issued under the Passports Act, 1967 (15 of 1967).

  • “Tourist”

    • A person not ordinarily resident in India, and
    • Who enters India for a stay not exceeding six months in any continuous twelve months period,
    • For legitimate non-immigrant purposes.

  • “Foreigner with a valid visa, other than tourist visa”

    • A foreign national holding a valid visa other than a tourist visa, and
    • Staying in India for more than six months.

  • “Infant”

    • A child not more than two years of age.

2.3 Articles and Goods

  • “Personal effects”

    • All articles (new or used) reasonably required by a passenger for personal use during the journey,
    • Based on the circumstances of travel,
    • Excluding goods imported or exported for commercial purposes.

  • “Jewellery”

    • Articles of adornment normally worn,
    • Made of gold, silver, platinum or other precious metals,
    • With or without stones.

2.4 Other Definitions

  • Any term used but not defined in these rules and defined in the Customs Act, 1962 or the Customs Tariff Act, 1975 (51 of 1975) will carry the meaning assigned in those Acts.

3. Duty-Free Import of Used Personal Effects

3.1 Core Exemption

Every passenger, including an infant, arriving in India is entitled to:

  • Total exemption from customs duty on:
    • Used personal effects required for daily living, and
    • Travel souvenirs,
  • Provided such items are:
    • Carried on the person, or
    • In the bona fide baggage of the passenger,
  • Except for goods specified in Annexure-I.

Note: Annexure-I lists prohibited/limited items which cannot be covered by the free allowance or personal effects exemption (firearms, excess tobacco, liquor above limits, etc.).

4. Re-Import and Temporary Import of Personal Effects

Rule 4 addresses two distinct situations: re-import of items taken out from India earlier, and temporary import of personal items by tourists.

4.1 Re-import by Residents and Others

The following passengers may re-import their personal effects (other than basic daily-use items) without payment of duty:

  • Resident
  • Tourist of Indian origin
  • Foreigner with a valid visa, other than tourist visa
  • Members of their family

Conditions:

  1. The article must have been taken out from India earlier by the passenger or a family member.
  2. A declaration at the time of departure from India must have been filed electronically or otherwise.
  3. The Deputy Commissioner of Customs or Assistant Commissioner of Customs must be satisfied about the identity and declaration of the article.

4.2 Temporary Import by Tourists

A tourist may temporarily bring into India personal effects (other than ordinary daily-use personal effects) free of duty, if:

  1. A declaration is made electronically or otherwise at the time of arrival.
  2. The items are re-exported when the tourist departs from India for a foreign destination.

4.3 Risk-Based Verification

  • Passengers using the re-import or temporary import facility may be subjected to risk-based verification by Customs.

5. General Free Allowance for Passengers

Rule 5 lays down the standard duty-free allowance available to most arriving passengers, depending on nationality, visa type, and mode of travel.

5.1 Standard Allowance for Residents, Tourists of Indian Origin, and Certain Foreigners

A resident, tourist of Indian origin, or foreigner with a valid visa, other than tourist visa, not being an infant, arriving by air or sea (i.e., not by land) is entitled to:

  • Duty-free clearance up to ₹75,000
  • For articles other than those specified in Annexure-I
  • When carried on the person or in bona fide accompanied baggage.

5.2 Allowance for Foreign Tourists of Non-Indian Origin

A tourist of foreign origin, not being an infant, arriving by air or sea, is entitled to:

  • Duty-free clearance up to ₹25,000
  • For articles other than those mentioned in Annexure-I,
  • When carried on the person or in bona fide accompanied baggage.

5.3 Passengers Arriving by Land

If a passenger arrives by land, the entitlement is restricted to: