The Central Board of Indirect Taxes and Customs (CBIC), on February 1, 2026, issued guidelines to ensure uniform and consistent implementation of the Baggage Rules, 2026 across all customs formations. The guidelines are intended to remove interpretational ambiguities and promote standardized practices at airports, seaports, and land customs stations.
The guidelines clarify the scope of duty-free allowances, treatment of personal effects, jewellery, transfer of residence cases, unaccompanied baggage, currency, pets, and re-import or temporary import of personal effects, in accordance with the provisions of the Baggage Rules, 2026. Emphasis has been placed on risk-based verification, proper documentation, and adherence to prescribed value and weight limits without allowing pooling of passenger allowances.
Field formations have been directed to strictly follow these instructions to ensure facilitation of genuine passengers, transparency in assessment, and avoidance of arbitrary practices, while safeguarding revenue. Any difficulties in implementation are to be escalated through the prescribed administrative channels for clarification.
