Central Board of Excise and Customs (CBEC)

THE BAGGAGE RULES 2026

Frequently Asked Questions (FAQs) on the Baggage Rules 2026

February, 2026

Baggage Rules, 2026

The earlier Baggage Rules, 2016 provided for duty-free clearance of bona fide passenger baggage, including personal effects, travel souvenirs, and specified allowances such as general free allowance, jewellery allowance, and transfer of residence benefits, subject to prescribed limits and conditions. However, since these rules were last notified in 2016, significant changes have taken place in economic conditions, market prices of precious metals and travelers’ expectation. Further, as one of the largest economies, it is natural that India is more connected to the world. Professional and business people travel overseas & visit from abroad. A growing number of foreign professionals, entrepreneurs, and skilled personnel are visiting India for employment, business, and investment opportunities. This two-way movement of talent and capital reflects India’s emergence as an important global destination for business, innovation and professional collaboration. Further, there is a greater inflow of tourists from abroad.

Accordingly, Baggage Rules are being rationalised to address genuine concerns faced by passengers at airports. The revised rules will enhance duty-free allowances in line with present-day travel realities, provide clarity in temporarily carriage of goods brought in or taken out and avoid unnecessary detention of goods. These changes will ensure that travellers experience a smoother, fast and hassle-free arrival process at international airports. The Baggage Rules, 2026 provides clarity and passenger facilitation by rationalising key definitions, including personal effects, jewellery, and longterm foreign professionals. Personal jewellery is explicitly included within personal effects, and a separate class is introduced for foreigner with a valid visa, other than tourist visa for extended stays. Duty-free allowances are being revised to reflect current travel realities, with continued exemption for used personal effects and travel souvenirs, revised general free allowances for different passenger categories, and restricted benefits for land border arrivals. Provisions are also being introduced for temporary import and re-import of valuable goods with digital monitoring, along with simplified procedures. Further, special jewellery allowances are proposed to be based only on weight limits, removing outdated value caps.

The Baggage Rules, 2026 also focus on simplifying and modernising the transfer of residence framework by merging Annexures II and III into a single rationalised list of duty-free items, with an overall value cap and by updating and removing obsolete items. Transfer of residence benefits are being extended and structured for foreign professionals based on their duration of stay in India, while enhancing allowances for Indian residents based on stay abroad. Safeguards relating to frequency of claims and condonation of shortfalls in stay are also being introduced. In addition, concessions relating to laptops and import of pets are proposed to be incorporated within the Baggage Rules, ensuring a unified, transparent, and passenger-friendly regime that reduces disputes, improves compliance, and facilitates smoother clearance at ports of entry.

New measures are being implemented:-

By issuance of Notification No. 14/2026-Customs (N.T.) dated 01.02.2026 for notifying the Baggage Rules, 2026.

By issuance of Notification No. 15/2026-Customs (N.T.) dated 01.02.2026 for notifying the Customs Baggage (Declaration and Processing) Regulations, 2026.

By issuance of Notification No. 04/2026-Customs dated 01.02.2026 for amending the baggage rate duty notification No. No. 26 /2016-Customs, dated 31.03.2016./p>

By issuance of Notification No. 05/2026-Customs dated 01.02.2026 for rescinding Notifications No. 11/2004-Customs, dated 08.01.2004 and No. 27/2016-Customs, dated 31.03.2016.

By issuance of Master Circular No. 04/2026–Customs dated 01.02.2026.

Frequently Asked Questions (FAQs)

(For details please visit: https://www.cbic.gov.in/)

Every passenger entering India has to pass through a Customs check after first being cleared by an immigration Officer and taking delivery of his/her baggage, if any, from the conveyer belts. The passenger has the option of seeking Customs clearance through either of the two channels:

a) Green Channel

b) Red Channel

A. General Questions

Q1. Who can avail the benefits of Baggage?

The benefits of baggage under the Customs Baggage Rules, 2026 may be availed by the following categories of passengers arriving in India:

1. Resident;

2. Tourist of Indian origin;

3. Foreigner with a valid visa, other than tourist visa;

4. Tourist of foreign origin;

5. Crew members.

Q2. What are the duty-free entitlements available for passengers?

Any passenger arriving in India, including an infant, is allowed duty-free clearance of used personal effects. In addition, passengers, excluding an infant are allowed duty free clearance of articles, excluding the articles of Annexure-I up to the value prescribed as below:

Q3. What is contained in Annexure-I to the Baggage Rules, 2026?

The articles of Annexure- I are not permitted duty free. These articles are subjected to certain restrictions when brought in India. The List of such articles is as follows:

a) Fire arms.

b) Cartridges of fire arms exceeding 50.

c) Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms.

d) Alcoholic liquor or wines in excess of two litres.

e) Gold or silver in any form other than ornaments.

f) Television.

Q4. Are any benefits available to passengers shifting their residence to India?

Yes. Transfer of residence allowances is available to eligible persons to carry their personal and household articles, according to the duration of their stay abroad and the period of stay in India. The allowances are applicable only to bona fide household effects and personal articles, and are subject to specified conditions and exclusions.

Q5. Is the concession available all personal effects?

Only used personal effects required for satisfying daily necessities of life of the passenger are allowed duty free clearance.

Q6. Can I bring large quantities of goods in my baggage?

No. Only used personal effects required for satisfying daily necessities of life are allowed duty free clearance. Goods in commercial quantities are not permitted to be cleared as bona fide passenger baggage, even on payment of duty. Such imports shall be treated as non-bona fide baggage and action shall be taken under the Customs Act, 1962.

Q7. Can I bring my jewellery without any conditions while travelling to India?

a) Used personal jewellery that a passenger may reasonably require for personal use during the journey satisfying the daily necessities of life, is allowed duty free clearance.

b) Bonafide personal jewellery beyond (a), is allowed on payment of duty.

c) A resident or tourist of Indian origin who has been residing abroad for more than one year can carry jewelry duty free as follows,-

(i) Female passenger is allowed up to 40 grams duty-free.

(ii) Other than female passenger is allowed up to 20 grams duty-free.

It may be noted that import of gold or silver in any form is subjected to the import policy issued by DGFT from time to time. Any articles which are not declared shall be dealt in accordance with the provisions of the Customs Act, 1962.

Q8. If I bring jewellery in large quantity for a wedding while travelling to India, will it permitted?

Jewellery being carried temporarily for attending any event and to be taken back may be permitted on the basis of temporary baggage import certificate. The certificate may be obtained from Customs on arrival.

Q9. Can I bring gold in any form?

An eligible passenger of Indian Origin or a passenger holding a valid Indian passport may bring gold and ornaments, in terms of the conditions specified under notification No. 45/2025-Customs dated 24.10.2025, which inter- alia provides that eligible passenger is returning to India after a period of not less than six months of stay abroad, the duty is paid in convertible foreign currency and the quantity of import does not exceed one kilogram of gold per eligible passenger. The link of the notification is as follows:

https://taxinformation.cbic.gov.in/view-pdf/1010489/ENG/Notifications.

Q10. Can I bring Silver in any form?

An eligible passenger of Indian Origin or a passenger holding a valid Indian passport may bring gold and ornaments, in terms of the conditions specified under notification No. 45/2025-Customs dated 24.10.2025, which inter- alia provides that eligible passenger is returning to India after a period of not less than six months of stay abroad, the duty is paid in convertible foreign currency and the quantity of import does not exceed one kilogram of gold per eligible passenger. The link of the notification is as follows:

https://taxinformation.cbic.gov.in/view-pdf/1010489/ENG/Notifications.

Q11. What types of allowances are available to passengers under the Baggage Rules, 2026?

The following types of allowances are available to eligible passengers, subject to prescribed conditions and limits: (a) Personal effects allowances; (b) General free allowances; (c) Special allowance for jewellery; (d) Transfer of residence allowance.

Q12. Is General free allowance available to passengers coming through land border?

No General free allowance is available, only used personal effects are allowed duty free clearance.

Q13. What allowances are available for professionals who are residents or tourists of Indian origin under transfer of residence?

The following allowances are available to eligible passengers under transfer of residence, according to the duration of their stay abroad:

(in Rupees)

Q14. What allowances was earlier available for Indian passenger under transfer of residence?

The following allowances was available to eligible passengers under transfer of residence, according to the duration of their stay abroad:

(in Rupees)

Q15. What allowances are available for foreign professionals under transfer of residence?

The allowances allowed to eligible passengers shifting their residence, based on the duration of stay abroad and the intended period of stay in India are as follows:

(in Rupees)

Q16. What happens if a foreign professional under transfer of residence does not fulfil the prescribed intended period of stay in India?

If a foreign professional who has availed transfer of residence benefits shifts their residence abroad without fulfilling the prescribed intended duration of stay in India, the following procedure shall follow:

a) In case of any shortfall in the prescribed intended period of stay, the passenger shall intimate, without delay, the Principal Commissioner of Customs or Commissioner of Customs, as applicable, having jurisdiction over the customs station where duty-free clearance was allowed.

b) The passenger shall also pay the applicable customs duty, if any, along with applicable interest, on the goods exceeding the permissible duty-free allowance.

Such cases are dealt with in accordance with the Baggage Rules, 2026 and the relevant provisions of the Customs Act, 1962.

Q17. Is transfer of residence duty free benefits available as standalone basis?

The transfer of residence benefits are over and above the duty free benefits for used personal effects and general duty free allowances.

Q18. What will happen if I bring high valuable like new camera, wrist watch, etc. to India?

Any new articles up to the value of seventy-five thousand rupees or twenty-five thousand rupees are allowed duty free for a resident or a tourist of Indian origin or foreigner with a valid visa, other than tourist visa or a tourist of foreign origin, as the case may be, by giving the benefits of general free allowance. Any tourist can bring articles which he intends to take back and for this purpose, a temporary import certificate may be obtained from customs.

Q19. Can my goods be detained by customs?

If the passenger is bringing baggage containing any prohibited good; or dutiable goods wherein he fails to pay the applicable duty; or the goods are not found bona fide baggage or goods were mis-declared/ undeclared, then Customs on the request of the passenger or otherwise may intervene and detain goods. Tourist always has an option to declare and request a temporary baggage import certificate if the goods are in the nature of personal effects.

Q20. While traveling abroad, If I intend to carry valuable articles like jewellery, electronics, etc., do I need to declare them before customs?

It is advisable to take export certificate for these valuable articles while travelling to foreign destination for hassle free entry while arriving in India. Customs may intervene at the time of arrival to verify the claim of having taken the valuable item abroad.

Q21. What is the validity of export certificate?

The export certificate will remain valid till the time of first return of the passenger in India or within six months, whichever is earlier.

Q22. What is the validity of temporary baggage import certificate?

The validity of temporary baggage import certificate upto the time of first departure of the tourists from India or within six months, whichever is earlier.

Q23. Is there any provision for extension of temporary baggage import certificate and export certificate, beyond six months?

There is no provision to extend the validity of these certificates. These certificates are intended solely to provide hassle free clearance for temporary carriage in and out of the valuable.

Q24. Is it mandatory to produce the temporary baggage import certificate along with valuable articles before the Customs at the time of departure?

Yes. The temporary baggage import certificate alongwith valuable articles shall be produced before Customs at the time of first departure from India.

Q25. When do the new Baggage Rules and Regulations come into force?

The Customs Baggage (Declaration and Processing) Regulations, 2026, and the Baggage Rules, 2026, come into force from 02.02.2026.

Q26. To whom do Baggage regulations apply?

They apply to the baggage and unaccompanied/ mishandled baggage, including every package within it, of all passengers coming to India or going abroad.

Q27. Who is defined as a "resident" for Customs purposes?

A resident is a person holding a valid passport issued under the Passport Act, 1967, who normally resides in India.

Q28. How is a "tourist" defined under the Baggage Rules, 2026?

A tourist is a person not normally resident in India who enters India for a stay of not more than six months within any twelve-month period for legitimate non-immigrant purposes.

Q29. Who is considered a "tourist of Indian origin"?

This includes Non-Resident Indians (NRIs) and Overseas Citizen of India (OCI) cardholders.

Q30. Who is a “foreigner with a valid visa, other than tourist visa”?

A person not a citizen of India, possessing a valid visa, excluding tourist visa and staying for more than six months in India.

Q31. What is the definition of "jewellery" under these rules?

Jewellery refers to articles of adornment ordinarily worn by a person, made of gold, silver, platinum, or other such precious metals, whether studded or not.

Q32. What are "personal effects"?

Personal effects include all articles (new or used) that a passenger may reasonably require for personal use during the journey, taking into account all the circumstances of the travel, but excluding goods imported or exported for commercial purposes.

Q33. Are goods for commercial purposes covered under personal effects?

No, any goods imported or exported for commercial purposes are specifically excluded from the definition of personal effects.

Q34. What is the "automated system" for baggage declaration?

It is the portal accessible through the URL https://www.icegate.gov.in or the Atithi mobile/web application.

Q35. Who must file a baggage declaration?

All passengers arriving in India carrying dutiable or prohibited goods must declare their accompanied baggage electronically in Form CBD-I.

Q36. Who can file the Customs declaration on behalf of a minor?

If a passenger has not attained the age of eighteen years, the Customs baggage declaration may be filed only by a family member or a legal guardian on behalf of the minor.

Q37. When should the electronic declaration be filed?

It can be presented electronically up to three days before the arrival of the passenger.

Q38. Can I update my declaration after filing it?

Yes, passengers carrying dutiable or prohibited goods can update their electronic declaration details until the actual date and time of their arrival in India.

Q39. What if I am unable to file the declaration electronically if I am carrying dutiable goods or prohibited goods?

The Assistant or Deputy Commissioner of Customs may allow the declaration to be presented in another manner on arrival if an electronic declaration was not made.

Q40. Can a representative file the declaration for me?

Yes, any declaration required under these regulations may be filed by any other person authorized by the passenger in case of unaccompanied baggage.

Q41. Do I need to report to the "Green Channel"?

The Green Channel is a walk-through channel for passengers who are not required to report to the Red Channel. The Red Channel is a dedicated channel for passengers who must make a declaration for payment of duty (unless duty was paid in advance) or who are carrying goods subject to import prohibitions listed in Form CBD-I.

Q42. When must I report to the Red Channel?

You must report to the Red Channel if you answer "Yes" to carrying any articles listed in serial numbers 16 to 18 of Form CBD-I, such as pets, prohibited articles, gold bullion, drones, or currency exceeding thresholds.

Q43. Can two passengers pool their GFAs to clear one expensive articles?

No, the free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger.

Q44. Is there a duty-free allowance for laptops?

A passenger aged eighteen years or above (other than crew member) is allowed only one new laptop including notepad duty-free.

Q45. Is a television included in the General Free Allowance?

No, television are listed in Annexure-I and are excluded from the General Free Allowance.

Q46. Are firearms allowed duty-free?

No, firearms are listed in Annexure-I and are excluded from duty-free allowances.

Q47. What are the duty-free limits for firearm cartridges, cigarettes, cigars, tobacco, and alcoholic liquor or wine?

A passenger may bring up to 50 firearm cartridges, 100 cigarettes, 25 cigars, or 125 grams of tobacco, and two litres of alcoholic liquor or wine duty-free. Quantities exceeding these limits are listed in Annexure-I. The articles of Annexure-I are subjected to certain restrictions when brought in India.

Q48. Who is eligible for the special jewellery allowance?

A resident or tourist of Indian origin who has been residing abroad for more than one year.

Q49. What is the jewellery weight limit for a female passenger?

An eligible female passenger is allowed up to 40 grams duty-free.

Q50. What is the jewellery weight limit for a passenger other than female passenger?

An eligible passenger other than female passenger, is allowed up to 20 grams duty-free.

Q51. Does this weight-based allowance apply to gold bullion?

No, gold or silver in any form other than ornaments is excluded from free allowances and must be declared.

Q52. What is the TR benefit for a stay abroad of 3 to 12 months?

Residents, tourists of Indian origin including NRI and OCI cardholders and foreigners with a valid visa, other than tourist visa can import personal and household articles (excluding Annexure-I) up to an aggregate value of ₹1,50,000.

Q53. Are Annexure-II articles allowed in the 3–12 month TR category?

Yes, but limited to not more than one unit each.

Q54. What is the TR benefit for a stay abroad of at least one year in the last two years?

The aggregate value limit for personal and household articles is ₹3,00,000. The passenger must not have availed of this specific concession in the preceding three years.

Q55. What is the TR benefit for a stay abroad of two years or more?

The aggregate value limit for duty free imports of personal and household articles is ₹7,50,000.

Q56. What are the "short visit" conditions for the ₹7,50,000 TR benefit?

The total stay in India on short visits during the two preceding years should not exceed six months.

Q57. Can the two-year stay abroad requirement be condoned?

A shortfall of up to two months may be condoned by the Deputy/Assistant Commissioner of Customs concerned if the return is due to terminal leave, vacation, or special circumstances.

Q58. Who can condone excess short visits to India for TR?

The Principal Commissioner or Commissioner of Customs may condone short visits exceeding six months in special circumstances.

Q59. What types of articles are allowed when I am transferring my transfer of residence?

Under the transfer of residence facility, one unit each of following articles is allowed duty free subject to conditions prescribed and overall value cap under rule 7 of the Baggage Rules, 2026 :

Q60. What TR benefit is available for a foreigner staying 6 to 12 months in India?

The aggregate value limit for duty free entitlement is ₹1,50,000 for personal/household articles (one unit each of Annexure-II articles).

Q61. What is the restriction for the 6–12 month foreigner TR?

The passenger must not have availed of this concession in the preceding one year.

Q62. What is the TR benefit for a foreigner staying 1 to 2 years in India?

The aggregate value limit for duty free entitlement is ₹3,00,000.

Q63. What is the TR benefit for a foreigner staying 2 years or more in India?

The aggregate value limit for duty free entitlement is ₹7,50,000.

Q64. Can a foreigner's shortfall in Indian stay be condoned?

For stays of 6–12 months or 1–2 years, a shortfall of up to three months may be condoned by the Principal Commissioner or Commissioner for terminal leave or special circumstances.

Q65. Is there a benefit for a foreigner returning to India after being abroad for 2+ years?

Yes, they are entitled to an aggregate value of ₹7,50,000, subject to stay and short-visit conditions similar to residents.

Q66. Can I send my unaccompanied baggage?

Yes, you can send your unaccompanied baggage.

Q67. What are the prescribed time limits and conditions for the dispatch and arrival of unaccompanied baggage in India?

Unaccompanied baggage shall have been in the possession of the passenger, abroad and shall dispatched to India within one month of his arrival. The said period of one month may be extended by the Deputy Commissioner or Assistant Commissioner of Customs. Where unaccompanied baggage arrives prior to the passenger’s arrival, it may do so up to two months in advance. This period may be further extended up to a maximum of one year in cases where the passenger is prevented from arriving within the prescribed time due to circumstances beyond his control like sudden illness, natural calamities, disturbed conditions or disruption of transport services, or travel arrangements.

Q68. How is unaccompanied baggage declared?

The contents must be declared electronically in Form CBD-II.

Q69. Can unaccompanied baggage be cleared at a different Customs station?

Yes, transshipment may be permitted to another Customs station by air, rail, or road at the passenger's request.

Q70. How do I ensure duty-free re-import of valuables I take abroad?

You may declare articles (other than used daily necessities) before departure to obtain an Export Certificate (Form CBD-III) electronically or otherwise, for hassle free clearance at the time of arrival.

Q71. Is the Export Certificate valid for all passengers?

It is available to residents, tourists of Indian origin, and foreigners with a valid visa, other than tourist visa.

Q72. Can a tourist import personal effects temporarily without duty?

Yes, a tourist may temporarily import personal effects (other than used daily necessities, which are already duty free) in their bona fide baggage for their stay, subject to re-export within six months.

Q73. What document is issued for temporary tourist imports?

A Temporary Baggage Import Certificate (Form CBD-IV) is issued through electronically or otherwise.

Q74. When must I file a Currency Declaration Form (CDF)?

When foreign exchange in the form of currency notes, bank notes, or travellers cheques exceeds US $10,000 or its equivalent, and/or the aggregate value of foreign currency notes exceed US $5,000 or equivalent, you have to make a declaration to the Customs authority in CDF in terms of the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015.

Q75. Can I carry Indian currency abroad?

Any person resident in India may take outside India Indian currency notes not exceeding ₹25,000 in terms of the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015.

Q76. What are the requirements for bringing a pet under Baggage Rules, 2026?

Resident, tourist of Indian origin, foreigner with a valid visa, other than tourist visa are allowed to import two pets (cat and Dog) under Transfer of residence in the case of two years stay abroad or more subject to declaration an advance No Objection Certificate (NOC) from Animal Quarantine and Certification Services or a DGFT import authorization.

Q77. What articles are strictly prohibited for import?

Prohibitions include narcotic drugs, wildlife products, counterfeit currency, and maps/literature showing incorrect Indian boundaries.

Q78. Do I have to pay a charge for detained baggage?

No charge is levied if the baggage is found to be bona fide and released to the passenger. However, the facility charges, if any, will be paid by the passenger in respect of detained baggage to the person having custody thereof at the time of clearance or re-export.

Q79. Can I clear my dutiable detained baggage?

Yes, it can be cleared on payment of duty along with applicable interest, if any and charges for storage, etc., as applicable.

Q80. What is the time limit for clearing detained baggage?

It must be cleared or re-exported within six months, extendable by another six months by the Commissioner of Customs.

Q81. What are the entitlements for crew members?

The rules apply to crew at the time of final pay-off. Otherwise, they may bring gifts (chocolates, cosmetics) not exceeding ₹2,500.

 

Issued by the Central Board of Indirect Taxes and Customs