Government notifies Baggage Rules 2026 to simplify customs procedures for international passengers

The Central Government has notified the Baggage Rules, 2026, along with the Customs Baggage (Declaration and Processing) Regulations, 2026, and issued a comprehensive Master Circular aimed at modernising and streamlining customs procedures for international travellers. The revised framework reflects changing economic conditions, growing global travel volumes, and evolving passenger expectations, and has been finalised after consultations with stakeholders, including concerned Ministries, airport operators, and passenger feedback.

The new rules seek to simplify procedures, enhance transparency, enable electronic and advanced filing of baggage declarations, and ensure faster and smoother customs clearance. A key feature of the revised framework is the enhancement of general duty-free allowances in line with present-day travel realities. Under the updated provisions, residents, tourists of Indian origin, and foreigners holding valid visas other than tourist visas are entitled to a duty-free allowance of Rs 75,000 each, while tourists of foreign origin are eligible for an allowance of Rs 25,000. Crew members will continue to receive a duty-free allowance of Rs 2,500. However, passengers arriving through land borders will not be eligible for any general duty-free allowance.

The Transfer of Residence (ToR) benefits have also been simplified and modernised. Eligible passengers returning to India can now avail duty-free benefits of up to Rs 1.5 lakh for stays abroad of up to 12 months, Rs 3 lakh for stays between one and two years, and Rs 7.5 lakh for stays exceeding two years. The revised rules introduce a single, rationalised list of duty-free articles, subject to an overall value cap based on eligibility, replacing the earlier complex structure.

Special provisions have been introduced for jewellery by removing outdated value-based limits and prescribing allowances purely on a weight basis. Eligible returning residents and tourists of Indian origin who have stayed abroad for more than one year are permitted to bring duty-free jewellery up to 40 grams for female passengers and up to 20 grams for passengers other than females.

The new framework also introduces provisions for the temporary import and re-import of baggage. Passengers will be able to obtain temporary baggage import or export certificates for goods brought into or taken out of the country temporarily, facilitating hassle-free clearance at airports and preventing unnecessary detention of items.

In a move to consolidate existing concessions, the rules now explicitly provide for the duty-free import of one laptop for passengers above the age of 18 years, as well as the duty-free import of pets, subject to applicable conditions.

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The Customs Baggage (Declaration and Processing) Regulations, 2026, along with the newly issued Master Circular, consolidate and revise 35 earlier circulars, offering clear and uniform operational guidance for the implementation of the new baggage rules across customs formations.

Overall, the revised baggage regime places strong emphasis on passenger facilitation through higher duty-free limits, simplified and digitalised processes, reduced detention of goods, and uniform implementation. The government stated that these measures will enhance passenger convenience while reinforcing India’s position as a globally connected and tourism-friendly destination.