Baggage Rules, 2026

1. Short title and commencement. - (1) These rules may be called the Baggage Rules, ``` 2026. (2) They shall come into force on the 2nd of February, 2026.

2. Definitions. - (1) In these rules, unless the context otherwise requires, - (a) “Act” means the Customs Act, 1962 (52 of 1962); (b) “Annexure” means the Annexures appended to these rules; (c) “Appendix” means the Appendix appended to these rules; (d) “foreigner with a valid visa, other than tourist visa” means a foreigner possessing a valid visa, other than a tourist visa and staying in India for more than six months; (e) “infant” means a child not more than two years of age; (f) "jewellery” means articles of adornment ordinarily worn by a person, made of gold, silver, platinum or such other precious metals, whether studded or not; (g) “personal effects” means all articles (new or used) which a passenger may reasonably require for his personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes; <!-- page break --> (h) “resident” means a person ordinarily residing in India and holding a valid passport issued under the Passports Act, 1967 (15 of 1967); (i) “tourist” means a person not ordinarily resident in India and who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes. (2) Words and expressions used and not defined in these rules but defined in the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975) shall have the same meanings respectively as assigned to them in the said Acts.

3. Duty free imports of personal effects- A passenger, including an infant arriving in India, shall be allowed clearance of used personal effects required for satisfying daily necessities of life and travel souvenirs, carried on the person or in his bona fide baggage, free of duty, other than those articles mentioned in Annexure-I.

4. Provisions for re-import and temporary import. - (1) Any article of personal effects other than used personal effects required for satisfying daily necessities of life, taken out earlier by the resident or tourist of Indian origin or foreigner with a valid visa, other than tourist visa, or member of his family, from India shall be allowed free of duty, on submission of declaration made at the time of his departure from India electronically or otherwise, subject to the satisfaction of the same by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. ```text (2) Any article of personal effects other than used personal effects required for satisfying ``` daily necessities of life, carried by a tourist, required for his stay in India, may be allowed to be imported temporarily free of duty, on submission of a declaration made electronically or otherwise, and subject to their re-export at the time of leaving India for a foreign destination. ```text (3) The passengers availing the facility under this rule, may be subject to risk based verification.

5. General free allowance. - A resident or a tourist of Indian origin or foreigner with a ``` valid visa, other than tourist visa, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles other than those mentioned in Annexure-I, up to the value of seventy-five thousand rupees, if such articles are carried on the person or in the bona fide accompanied baggage of the passenger: Provided that a tourist of foreign origin, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles other than those mentioned in Annexure-I, up to the value of twenty-five thousand rupees, if these are carried on the person or in the bona fide accompanied baggage of the passenger: <!-- page break --> Provided further that where the passenger arriving in India by land, only used personal effects required for satisfying daily necessities of life, shall be allowed duty free: Provided also that a passenger of the eighteen years of age or above, other than a crew member, shall be allowed clearance of one new laptop including notepad free of duty in bona fide baggage. Explanation. – For the purposes of this rule, the free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger.

6. Special allowance for jewellery. – A resident or tourist of Indian origin residing abroad for more than one year, on return to India shall be allowed duty free clearance of jewellery upto a weight of forty grams, if brought by a female passenger or twenty grams if brought by a passenger other than a female passenger in bona fide baggage.

7. Transfer of residence. - (1) A resident or tourist of Indian origin, engaged in a profession abroad or transfers his residence to India, on return, shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 5, articles in bona fide baggage to the extent mentioned in column (2), subject to the conditions, if any, mentioned in the corresponding entry in column (3) and relaxed to such extent by the authority mentioned in column (4), of Appendix-I. (2) A foreigner with a valid visa, other than tourist visa, engaged in any profession in India or transferring his residence to India, on arrival, shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 5, articles in bona fide baggage to the extent mentioned in column (2), subject to the conditions, if any, mentioned in the corresponding entry in column (3) and relaxed to such extent by the authority mentioned in column (4), of Appendix- II. (3) The personal and household articles specified in Annexure-II may be brought on transfer of residence upto the value mentioned in Appendix-I and II. (4) Where there is a shortfall in the prescribed duration of stay in India, the passenger shall, without delay, inform the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, having jurisdiction over the customs station where the duty free clearance was allowed and shall pay the applicable duty, if any, alongwith interest.

8. Currency. - The import and export of currency under these rules shall be governed in accordance with the provisions of the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015, and the notifications issued thereunder.

9. Pets. – The import of pets by a passenger shall be regulated by the rules notified by any Ministry or Department or any authority of the Central Government. <!-- page break -->

10. Provisions regarding unaccompanied baggage. - (1) These rules shall apply to all unaccompanied baggage unless otherwise excluded under these rules: Provided that the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow the unaccompanied baggage if it is in the possession of the passenger abroad and dispatched within one month of his arrival in India or within such period: Provided further that the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow unaccompanied baggage to land in India upto two months before the arrival of the passenger or within such period, not exceeding one year, for reasons to be recorded in writing, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reasons, which necessitated a change in the travel schedule of the passenger.

11. Application of these rules to crew members. - (1) These rules shall also apply to the crew members engaged in a foreign going conveyance for importation of their baggage at the time of final pay off on termination of their engagement. (2) Notwithstanding anything contained in sub-rule (1), a crew member of a vessel or an aircraft other than those referred to in sub-rule (1), shall be allowed to bring articles like chocolates, cheese, cosmetics and other gift articles for their personal or family use which shall not exceed the value of two thousand and five hundred rupees. ANNEXURE-I (See rules 3, 5 and 7) ```text

1. Fire arms.

2. Cartridges of fire arms exceeding 50.

3. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms.

4. Alcoholic liquor or wines in excess of two litres.

5. Gold or silver in any form other than ornaments.

6. Television. ANNEXURE-II (See rule 7)

1. Home Theatre System.

2. Air-Conditioner.

3. Microwave Oven.

4. Washing Machine.

5. Gas Cooking Range.

6. Personal Computer (Desktop Computer). ``` <!-- page break --> ```text

7. Laptop or Notepad.

8. Domestic Refrigerator.

9. Television.

10. Dish Washer.

11. Deep Freezer.

12. Video camera or the combination of any such Video camera with one or more of the ``` following goods, namely: - (a) television receiver; (b) sound recording or reproducing apparatus; (c) video reproducing apparatus. ```text

13. Vacuum Cleaner.

14. Air Fryer.

15. Dryer machine.

16. Air cooler.

17. Play station or any other gaming console.

18. Water Dispenser.

19. Oil heater.

20. Electric Oven.

21. Musical Instrument (Piano or Guitar, etc.).

22. Tablet (e.g. iPad).

23. Small Bluetooth Speakers.

24. Air Purifier. 25 Dehumidifier.

26. Multifunction Printer.

27. Robotic Vacuum Cleaner.

28. Massage Chair.

29. Projector.

30. Amplifier. APPENDIX- I (See rule 7) (Allowances available to resident and tourist of Indian origin) Duration of Articles allowed free of duty Conditions Relaxation ``` stay abroad ```text (1) (2) (3) (4) From three Personal and household articles, months upto other than those mentioned in twelve Annexure-I but including articles - - months. mentioned in Annexure-II not more than one unit each, upto an ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay abroad ```text (1) (2) (3) (4) aggregate value of one lakh fifty thousand rupees. Minimum Personal and household articles, The passenger stay of one other than those mentioned in should not have year during Annexure-I but including articles availed this the preceding mentioned in Annexure-II not - concession in the two years. more than one unit each, upto an preceding three aggregate value of three lakh years. rupees. Minimum Personal and household articles, (i) Minimum (a) For condition (i), stay of two other than those listed at stay of two years shortfall of upto two months years or Annexure-I but including articles abroad, immediately in stay abroad can be more. mentioned in Annexure-II not preceding the date of condoned by Deputy more than one unit each, upto an his or her arrival on Commissioner of Customs aggregate value of seven lakh transfer of residence; or Assistant fifty thousand rupees. Commissioner of Customs, if the early return is on account of:- (i) terminal leave or vacation being availed of by the passenger; or (ii) any other special circumstances for reasons to be recorded in writing. (ii) Total stay in (b) For condition (ii), the India on short visit Principal Commissioner of during the two Customs or preceding years Commissioner of Customs should not exceed may condone short visits in six months; and excess of six months in special circumstances for ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay abroad ```text (1) (2) (3) (4) reasons to be recorded in writing. (iii) The passenger has not availed this (c) For condition (iii), concession in the No relaxation. preceding three years. APPENDIX- II (See rule 7) (Allowances available to foreigner with valid visa other than tourist visa) Duration of Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) From six Personal and household articles, (i) Minimum stay of For condition (i), shortfall months up other than those mentioned in six months in India; of upto three months in stay to twelve Annexure-I but including articles in India can be condoned by months in mentioned in Annexure-II not Principal Commissioner of India. more than one unit each, upto an Customs or aggregate value of one lakh fifty Commissioner of Customs, thousand rupees. if the early departure is on account of: - (i) terminal leave being availed of by the passenger; or (ii) any other special circumstances for reasons to ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) be recorded in writing. (ii) The passenger, should not have (b)No relaxation for availed this condition (ii) concession in the preceding one year. Minimum Personal and household articles, (i) Minimum stay of For condition (i), shortfall stay of one other than those mentioned in one year during the of upto three months in stay year during Annexure-I but including articles succeeding two in India can be condoned by the mentioned in Annexure-II not years from the date Principal Commissioner of succeeding more than one unit each, upto an of arrival in India.; Customs or two years aggregate value of three lakh Commissioner of Customs from the date rupees. if the early departure is on of arrival in account of:- ``` India. (i) terminal leave being availed of by the passenger; or ```text (ii) any other special circumstances for reasons to be recorded in writing. (ii) The passenger, (b)No relaxation for should not have condition (ii) availed this concession in the preceding three year. Minimum Personal and household articles, (i) Minimum stay of (a) For condition (i), stay of two other than those listed at two years in India, shortfall of upto two months years or Annexure-I but including articles immediately during for stay in India can be more in mentioned in Annexure-II not the succeeding the condoned by Deputy more than one unit each, upto an date of his or her Commissioner of Customs ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) India. aggregate value of seven lakh arrival on transfer of or Assistant fifty thousand rupees. residence; Commissioner of Customs, if the early return is on account of:- (i) terminal of professional contract (ii) any other special circumstances for reasons to be recorded in writing. (b) For condition (i), the Principal Commissioner of Customs or Commissioner of Customs may condone short visits upto six months in special circumstances for reasons to be recorded in writing. (ii) The passenger (c) No relaxation for has not availed this condition (ii) concession in the preceding three years. returning Personal and household articles, (i) Minimum stay of (a) For condition (i), after stay other than those listed at two years abroad, shortfall of upto two months abroad of Annexure-I but including articles immediately in stay abroad can be two years or mentioned in Annexure-II not preceding the date of condoned by Deputy more. more than one unit each, upto an his or her arrival on Commissioner of Customs aggregate value of seven lakh transfer of residence; or Assistant fifty thousand rupees. Commissioner of Customs if the early return is on account of:- (i) terminal leave or vacation being availed of by ``` <!-- page break --> Duration of ```text Articles allowed free of duty Conditions Relaxation ``` stay ```text (1) (2) (3) (4) the passenger; or (ii) any other special circumstances for reasons to be recorded in writing. (ii) Total stay in (b) For condition (ii), the India on short visit Principal Commissioner of during the two Customs or preceding years Commissioner of Customs should not exceed may condone short visits in six months; and excess of six months in special circumstances for reasons to be recorded in writing. (iii) The passenger (c) For condition (iii), has not availed this No relaxation. concession in the preceding three years. [No. 450/174/2024-Cus-IV] . [Anurima Sharma] Director (Customs) ``` <!-- page break -->