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Taxation Central Ministry of Finance Customs Act, 1962

Baggage Rules, 2026

01-Feb-2026 | No. 14/2026-Customs (N.T.)

Ministry of Finance has issued Baggage Rules, 2026 replacing the Baggage Rules, 2016. The Rules are effective from 2 February 2026 and govern the import of baggage by passengers arriving in India. Key Highlights: - The new rules comprehensively govern duty-free allowances, re-import, temporary import, transfer of residence, and unaccompanied baggage for passengers arriving in India. - Used personal effects for daily necessities remain fully duty-free, while a general free allowance of Rupees 75,000 is provided for residents, tourists of Indian origin, and eligible foreigners arriving by air or sea, with a lower limit of Rupees 25,000 for foreign tourists. - One new laptop is allowed duty-free for passengers above 18 years. - Special concessions are prescribed for jewellery, transfer of residence cases, crew members, and foreign professionals, subject to conditions. - Certain items such as firearms, excess tobacco, liquor, gold bars, and televisions remain excluded. - The rules aim to modernise baggage provisions, enhance clarity, and balance passenger facilitation with customs control.

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