On 1-2-2026, the Ministry of Finance notified the Baggage Rules, 2026 in supersession of the Baggage Rules, 2016. The updated framework aims to simplify passenger clearances while ensuring compliance with customs regulations. Key provisions of the new Rules cover duty-free limits, re-import and temporary import of personal items, jewellery allowances, transfer-of-residence benefits, rules for unaccompanied baggage, currency regulations, pet imports, and prohibited items. The provisions came into force on 2-2-2026.
Key Provisions:
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These Rules come under the ambit of the Customs Act, 1962.
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Any passenger arriving in India, including infants, can bring their used personal belongings and travel souvenirs without paying customs duty, as long as these are for daily use and not part of the restricted items listed in Annexure-I.
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Re- import of personal items:
If a resident of India, a tourist of Indian origin, or a foreigner with a valid non-tourist visa takes personal items (other than everyday used items) out of India and brings them back later, they can re-import them without paying duty.
They must have made a declaration at the time of departure, and customs must be satisfied that the items match the declaration.
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Temporary imports by tourists:
Tourist may bring personal items (other than everyday used items) that they need during their stay in India without paying duty, as long as:
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they declare them on arrival, and
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they take them back when they leave India.
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Passengers using the facilities of Re-import of personal items and temporary imports by tourists may be selected for risk-based verification by customs.
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General Free Allowance:
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Duty-free allowance for most passengers (arriving by air or sea):
✓ A resident of India, a tourist of Indian origin, or a foreigner with a valid (non-tourist) visa, aged 18 or above and not an infant, can bring items worth up to Rs. 75,000 without paying customs duty.
✓ These items must not be in Annexure-I (restricted items) and should be in their personal or accompanied baggage.
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Duty-free allowance for tourists of foreign origin: A foreign tourist, not an infant, arriving by air or sea can bring eligible items worth up to Rs. 25,000 duty-free.
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Passengers arriving by land: Only used personal belongings needed for daily life are allowed duty-free.
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Free laptop allowance: Any passenger aged 18 or above (except crew members) are allowed to bring one new laptop/notepad duty-free in their baggage, in addition to their free allowance.
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Combining of allowances: Passengers cannot pool their individual duty-free allowances with those of others.
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Special allowance for jewelry-
A resident of India or a tourist of Indian origin who has been living abroad for more than 1 year can bring the following jewellery into India duty-free in their accompanied baggage:
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Female passenger: up to 40 grams of jewellery
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Other passengers (male or others): up to 20 grams of jewellery
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Transfer of residence:
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For residents or tourists of Indian origin returning to India:
✓ If a person of Indian origin has been working or living abroad and is now shifting back to India, they can bring certain personal and household items duty-free, in addition to the allowances discussed above.
✓ The items and limits are listed in Appendix-I, along with any conditions and possible relaxations by the specified authority.
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For foreigners moving to India:
✓ A non- tourist foreigner holding a valid visa who is moving to India for professional work or residence can also bring certain items duty-free, in addition to their normal allowance.
✓ The eligible items, limits, conditions, and relaxation details are given in Appendix-II.
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Types of items allowed:
✓ Personal and household goods listed in Annexure-II may be brought under transfer of residence, up to the value permitted in Appendix-I or II.
✓ Some of the goods listed in Annexure-II which are permitted: Home theatre system, air-conditioner, microwave oven, washing machine, Gas cooking range, personal computer/ laptop/ notepad etc.
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If the person does not stay in India for the period of minimum stay required under this rule, they should immediately inform the jurisdictional Customs Commissioner and pay any duty and interest that becomes due.
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The Guidelines given under the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015 will apply to bringing currency into or taking currency out of India.
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For import of pets, rules notified by any Ministry or Department or any authority of the Central Government will apply.
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Provisions regarding unaccompanied baggage:
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These rules apply to all unaccompanied baggage unless specifically excluded.
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Baggage sent after the passenger arrives: Customs may allow unaccompanied baggage if:
✓ it belonged to the passenger abroad;
✓ it is sent to India within one month of the passenger’s arrival, or within an extended period approved by Customs.
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Baggage arriving before the passenger: Customs may allow unaccompanied baggage to arrive in India up to 2 months before the passenger arrives.
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Extension up to 1 year:
If the passenger could not reach India within the 2 month period due to reasons beyond their control (such as illness, natural disasters, travel disruptions, etc.), Customs may allow the baggage to arrive up to one year earlier, provided the reasons are recorded in writing.
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Application of the Baggage Rules, 2026 to crew members:
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Crew finishing their employment: These rules also apply to crew members of foreign-going ships or aircraft when they finish their job and bring in their baggage during final pay-off.
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Other crew members:
Crew members who are not covered in the first category are allowed to bring small personal-use items, like chocolates, cheese, cosmetics, and other gifts, up to a value of Rs. 2,500, duty-free.
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Prohibited items under these Rules specified under Annexure-I:
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Fire arms;
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Cartridges of firearms exceeding 50;
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Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms;
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Alcoholic liquor or wines in excess of 2 litres;
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Gold or silver in any form other than ornaments;
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Television.
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