CA Siddharth Surana
Effective 2 February 2026, the Government has notified the Baggage Rules, 2026. The new rules are designed for the moder day jetsetters and have also considered rising inflation and need for digitisation and making travel a seamless experience. Let’s make a sense of these rules.
Higher Duty-Free Allowance: More Room, Less Anxiety
One major change from the Baggage Rules of 2016 is that there has been an enhancement in the general duty-free allowance for passengers with bonafide baggage. Indian residents, NRIs and foreigners with long-term visas can now bring goods worth ₹75,000 duty-free, up from ₹50,000 earlier. Foreign tourists now get a duty-free allowance of ₹25,000, compared to just ₹15,000 earlier.
Further, for the first time, the rules clearly allow one new laptop (including notebooks) to be brought duty-free, separate from the general allowance. This aligns with the realities of a digital world.
Jewellery Rules Made Practical (Finally)
A resident or tourist of Indian origin residing abroad for more than one year, on return to India is allowed duty free clearance of jewellery up to a weight of forty grams (for females) and twenty grams (for males) in bonafide baggage. Earlier, jewellery up to only specified values could be imported. Now these restrictions with respect to value have been relaxed. With the massive surge in gold and silver prices, this is indeed a welcome relief.
Returning Home? Transfer of Residence Gets a Major Boost
Indians returning after living abroad often bring back household items. The new Baggage Rules, 2026 provide duty free limits which are nearly 50% higher. The maximum allowance has gone up to ₹7.5 lakh, depending on duration of stay abroad.
Even more importantly, the list of permitted household items has been modernised. Passengers can now bring select items such as air fryers and microwave ovens, Robotic vacuum cleaners, etc. which have now become a modern day household item.
Clearer Rules for Expats and Foreign Nationals
Foreigners coming to India on long-term work or residence visas now have a separate, clearly defined framework for baggage and household goods.
Earlier, they were often clubbed with tourists or residents, leading to confusion. The new structure brings certainty and fairness for expats relocating to India.
Digitalisation and Risk Based Verification
The new rules introduce Electronic declarations, and Risk-based verification instead of random checks.For most passengers, this means fewer delays, less questioning, and smoother clearance, while still allowing Customs to focus on genuine risk cases.
In conclusion, The Baggage Rules 2026 were much needed and align with the needs and expectations of modern travellers. The focus of these reforms, being on digitalisation and improving travel experience, together with various measures proposed in the Union Budget with respect to tourist sites are expected to bolster India’s tourism sector.
