The Central Government has notified the Baggage Rules, 2026, along with the Customs Baggage (Declaration and Processing) Regulations, 2026 and a Master Circular, to modernise and simplify customs procedures for international passengers. Issued by the Ministry of Finance, the framework enhances transparency, enables electronic and advance declarations, and ensures smoother clearance amid rising travel volumes. Key changes include higher general duty-free allowances—₹75,000 for residents, Indian-origin tourists, and eligible foreigners, and ₹25,000 for foreign tourists—while land border arrivals receive no general allowance. Transfer of residence benefits are rationalised with higher caps up to ₹7.5 lakh and a simplified list of duty-free items. Jewellery allowances are shifted to a weight-based regime, temporary import/re-import provisions are introduced, and consolidated concessions allow duty-free import of one laptop (for passengers above 18 years) and pets. Overall, the reforms prioritise passenger facilitation through digital, uniform, and simplified processes.
Ministry of Finance
Government notifies Baggage Rules, 2026. New Customs Baggage (Declaration and Processing) Regulations, 2026 and also issues a Master Circular
New Rules will simplify procedures, enhance transparency, enable electronic and advance declarations and ensure smooth clearance
New changes will allow 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
Posted On: 02 FEB 2026 9:58PM by PIB Delhi
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. These measures reflect facilitative and revised provisions for international passengers and in line with new economic conditions, rising travel volumes and passenger expectations. The changes have been aimed at in consultation with stakeholders including Ministries, airport operators, and feedback from passengers, etc. These Rules will simplify procedures, enhance transparency, enable electronic and advance declarations and ensure smooth clearance.
Salient Features
1. Enhanced general free allowance:
ii. The revised rules enhance duty-free allowances in line with present-day travel realities, by revising entitlements for different passenger categories, as under.-
(in rupees)
| Sl. No. | Class of passengers | Duty free allowance |
| 1. | Resident | 75,000/- |
| 2. | Tourist of Indian origin | 75,000/- |
| 3. | Foreigner with a valid visa, other than tourist visa | 75,000/- |
| 4. | Tourist of foreign origin | 25,000/- |
| 5. | Crew Members | 2,500/- |
ii. Passengers arriving by land borders do not have any general duty-free allowances.
(iii) Transfer of residence benefits:
-
- upto 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.
(link for rules: https://taxguru.in/custom-duty/cbic-notifies-baggage-rules-2026.html)
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: upto 40 grams;
Other than female: upto 20 grams
3. 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.
4. Consolidated Concessions:
Duty-free import of one laptop (for passengers above 18 years) and pets incorporated into the Rules.
5. 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.
(link for regulations: https://taxguru.in/custom-duty/customs-baggage-declaration-processing-regulations-2026.html)
(link for Circular: https://taxguru.in/custom-duty/customs-notification-updates-reference-baggage-rules2026.html)
6. 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.
