The Central Government, through Notification No. 04/2026-Customs dated 1 February 2026 issued by the Central Board of Indirect Taxes and Customs, has amended Notification No. 26/2016-Customs to align customs provisions with the newly notified Baggage Rules, 2026. The amendment is purely consequential, substituting the reference to “Baggage Rules, 2016” with “Baggage Rules, 2026” at all relevant places in the existing customs notification governing passenger baggage. Issued in exercise of powers under section 25 of the Customs Act, 1962, the notification ensures statutory consistency between customs exemption provisions and the updated baggage regulatory framework. The amendment does not introduce new concessions or restrictions by itself but updates the legal reference to reflect the current baggage rules applicable to international travellers. The notification comes into force on 2 February 2026, providing continuity and clarity in the application of customs baggage exemptions under the revised rules.
CBIC amends Notification No. 26/2016-Customs dated 31.03.2016 in view of new Baggage Rules, 2026.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notifications No. 04/2026-Customs | Dated: 1st of February, 2026.
G.S.R…. (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26 /2016-Customs, dated the 31st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the 31st March, 2016, namely:-
in the said notification, for the words and figures “Baggage Rules, 2016”, occurring at both the places, the words and figures “Baggage Rules, 2026” shall be substituted.
2. This notification shall come into force on the 2nd of February, 2026.
[No. 450/174/2024-Cus-IV]
[Anurima Sharma]
Director (Customs).
Note: The principal notification No. 26/2016-Customs, dated the 31st March, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the 31st March, 2016.
