The Central Board of Indirect Taxes and Customs, (CBIC), on February 1, 2026, notified the Baggage Rules, 2026, in exercise of powers under section 79 of the Customs Act, 1962, superseding the Baggage Rules, 2016. The new rules come into force from February 2, 2026, and lay down a comprehensive framework governing duty-free allowances and conditions for import and export of baggage by passengers.
The Rules redefine key terms and rationalise duty-free import of personal effects, general free allowance, special allowance for jewellery, re-import and temporary import of personal effects, and provisions relating to transfer of residence. Notably, residents and eligible passengers arriving by air or sea are allowed a general duty-free allowance of ₹75,000, while foreign tourists are eligible for a reduced allowance of ₹25,000, with specific provisions for infants, laptops, jewellery, unaccompanied baggage, pets and currency governed under FEMA regulations.
The notification also introduces risk-based verification, clarifies treatment of unaccompanied baggage timelines, and extends applicability to crew members with defined monetary limits. Overall, the Baggage Rules, 2026 aim to enhance passenger facilitation, simplify customs procedures, and align baggage regulations with contemporary travel and compliance requirements.
[Notification No. 14/2026-Customs (N.T.) | G.S.R. 90(E)]
