- The central government notified the Baggage Rules, 2026, and related regulations.
- Enhanced general duty-free allowances up to Rs 75,000 for various passenger categories.
- Transfer of residence benefits simplified with value caps based on duration abroad.
The central government has notified the Baggage Rules, 2026. New Customs Baggage (Declaration and Processing) Regulations, 2026 and a Master Circular have also been issued, as per a press release from the Centre.
The highlights of the new changes include allowing enhanced general free allowance; transfer of residence benefits; special allowances for jewellery; new provisions for temporary import/re-import; duty-free import of one laptop (for passengers above 18 years) and pets; and enhanced passenger facilitation.
These measures reflect facilitative and revised provisions for international passengers and in line with new economic conditions, rising travel volumes and passenger expectations, the release said. The changes have been aimed at in consultation with stakeholders including ministries, airport operators, and feedback from passengers, etc. These rules are expected to simplify procedures, enhance transparency, enable electronic and advance declarations and ensure smooth clearance.
Prominent Features
- Enhanced general free allowance:
- The revised rules enhance duty-free allowances in line with present-day travel realities, by revising entitlements for different passenger categories, as under.
| Class of Passengers | Duty Free Allowance |
| Resident | Rs 75,000 |
| Tourist of Indian origin | Rs 75,000 |
| Foreigner with a valid visa, other than tourist visa | Rs 75,000 |
| Tourist of foreign origin | Rs. 25,000 |
| Crew Members | Rs. 2,500 |
- Passengers arriving by land borders do not have any general duty-free allowances.
Transfer of residence benefits:
- Up to 12 months: Rs 1.5 lakh
- 1–2 years: Rs 3 lakh
- Above 2 years: Rs 7.5 lakh
The transfer of residence benefits has also been simplified and modernised by having only a single rationalised list of duty-free articles, with an overall value cap as per eligibility. Details are provided in new Baggage Rules, 2026.
2. Special allowances for jewellery have been prescribed solely on weight basis by removing outdated value caps, under which eligible returning residents/tourists of Indian origin (after stay abroad for more than one year), are allowed to duty-free jewellery purely a weight basis :
Female: up to 40 grams;
Other than female: upto 20 grams
- New provisions for temporary import/re-import: The facility of issuance of temporary baggage import certificate or export certificate for temporarily carriage of goods brought in or taken out, respectively have been envisioned for hassle-free clearance at arrival and avoid unnecessary detention of goods.
- Consolidated Concessions: Duty-free import of one laptop (for passengers above 18 years) and pets incorporated into the Rules.
- New Customs Baggage (Declaration and Processing) Regulations, 2026 and Master Circular consolidates and revise 35 earlier circulars provide clear details of operationalisation of new rules.
- Passenger Facilitation: The revised framework focuses on higher duty-free limits, reduced detention, digital and simplified processes, simplified procedures to enhance passenger convenience, while strengthening India's position as a globally connected and tourism-friendly destination through uniform implementation across Customs formations.
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