Baggage Rules explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Baggage Rules, 2016 no longer apply. Notification No. 14/2026-Customs (N.T.) dated 1 February 2026 made the Baggage Rules, 2026 under section 79 of the Customs Act, 1962, in supersession of the 2016 Rules, and they came into force on 2 February 2026 (rule 1(2)). On the same day the Customs Baggage (Declaration and Processing) Regulations, 2026 (Notification No. 15/2026-Customs (N.T.)) replaced the old baggage declaration and baggage fee regulations. If goods have been detained or a duty demand has been raised on arrival, our legal consultation service can go through the papers with you.
Every passenger, including an infant, may clear used personal effects needed for daily life and travel souvenirs without duty (rule 3). A resident, a tourist of Indian origin or a foreigner holding a valid visa other than a tourist visa, arriving other than by land, gets a general allowance of Rs 75,000; a tourist of foreign origin gets Rs 25,000 (rule 5). One new laptop or notepad is allowed to a passenger aged 18 or above, other than crew. Jewellery: 40 grams for a female passenger and 20 grams for others, after more than one year abroad (rule 6). Passengers carrying dutiable or prohibited goods declare electronically in CBD-I before entering the Green Channel (regulation 3).
What changed on 2 February 2026
| Point | Before | From 2 February 2026 |
|---|---|---|
| Rules on allowances | Baggage Rules, 2016 | Baggage Rules, 2026 (14/2026-Customs (N.T.)) |
| Declaration and processing | Customs Baggage Declaration Regulations, 2013; Passenger's Baggage (Levy of Fees) Regulations, 1966; Baggage (Transit to Customs Stations) Regulations, 1967 | Customs Baggage (Declaration and Processing) Regulations, 2026 (15/2026-Customs (N.T.)) |
| Baggage rate notification | No. 26/2016-Customs referred to the 2016 Rules | No. 04/2026-Customs substitutes "Baggage Rules, 2026" in it |
The supersession saves things done or omitted before it, so an arrival before 2 February 2026 is read with the 2016 Rules. The legal base is unchanged: section 79 of the Act allows bona fide baggage to pass without duty within the rules; see our article on section 79 and bona fide baggage.
Who is who: the definitions in rule 2
- Resident: a person ordinarily residing in India and holding a valid Indian passport.
- Tourist: a person not ordinarily resident in India who enters for a stay of not more than six months in any twelve months for legitimate non-immigrant purposes. The Regulations add that a "tourist of Indian origin" includes Non-Resident Indians and OCI cardholders (regulation 2(1)(g)).
- Foreigner with a valid visa, other than tourist visa: a foreigner holding such a visa and staying in India for more than six months.
- Infant: a child not more than two years of age.
- Personal effects: articles, new or used, that a passenger may reasonably need for personal use during the journey, excluding goods for commercial purposes.
The general allowance: rule 5
| Passenger | Arriving | Allowance under rule 5 |
|---|---|---|
| Resident, tourist of Indian origin, or foreigner with a valid visa other than a tourist visa (not an infant) | Other than by land | Articles up to Rs 75,000, other than Annexure-I goods |
| Tourist of foreign origin (not an infant) | Other than by land | Articles up to Rs 25,000, other than Annexure-I goods |
| Any passenger | By land | Only used personal effects needed for daily necessities |
| Passenger aged 18 or above, other than crew | Any | One new laptop, including a notepad |
The articles must be carried on the person or in the bona fide accompanied baggage. The Explanation to rule 5 says one passenger's allowance cannot be pooled with another's. Rule 3 separately covers used personal effects and travel souvenirs for every passenger, including an infant.
Annexure-I lists goods that the allowance does not cover: firearms; cartridges of firearms exceeding 50; cigarettes exceeding 100 sticks, cigars exceeding 25 or tobacco exceeding 125 gms; alcoholic liquor or wines in excess of two litres; gold or silver in any form other than ornaments; and a television.
Example. Kavya Rao, a resident, flies back from Singapore with a new camera and gifts worth Rs 70,000 and her used clothes. Rule 3 covers the used clothes, and the camera and gifts fall within the Rs 75,000 allowance under rule 5. Her travel companion, a tourist of foreign origin, has an allowance of Rs 25,000 and cannot add Kavya's unused balance to it.
Jewellery: rule 6
A resident or a tourist of Indian origin who has resided abroad for more than one year may, on return, clear jewellery up to forty grams if brought by a female passenger, or twenty grams if brought by any other passenger, in bona fide baggage. Rule 6 prints a weight only; it prints no value ceiling. "Jewellery" means articles of adornment ordinarily worn by a person, made of gold, silver, platinum or other precious metals, studded or not (rule 2(1)(f)). Gold or silver other than ornaments stays in Annexure-I.
Re-import and temporary import: rule 4
An article (other than used personal effects) taken out of India by a resident, a tourist of Indian origin or a foreigner with a valid non-tourist visa may be brought back without duty if it was declared at the time of departure (rule 4(1)). Under regulation 4 the passenger gets an export certificate in CBD-III, valid until the first arrival in India or six months, whichever is earlier. A tourist may bring such articles in temporarily, subject to re-export on leaving India, against a temporary baggage import certificate in CBD-IV (rule 4(2), regulation 4(4)-(5)). Both facilities may be subject to risk-based verification.
Transfer of residence: rule 7 and Appendix I
A resident or tourist of Indian origin who was engaged in a profession abroad or transfers residence to India may clear personal and household articles, including Annexure-II items (not more than one unit each), on top of rules 3 and 5:
| Stay abroad | Aggregate value | Main conditions |
|---|---|---|
| Three to twelve months | Rs 1,50,000 | None printed |
| At least one year in the preceding two years | Rs 3,00,000 | Concession not availed in the preceding three years |
| Two years or more | Rs 7,50,000 | Two years abroad immediately before arrival; short visits to India in the preceding two years not over six months; concession not availed in the preceding three years |
Annexure-II covers items such as a home theatre system, air-conditioner, washing machine, refrigerator, desktop computer, laptop, television, tablet, air purifier and projector (30 entries). Appendix I lets a Deputy or Assistant Commissioner condone a shortfall of up to two months in the two-year stay, and the Principal Commissioner or Commissioner condone short visits beyond six months, in each case for reasons recorded in writing. Appendix II gives a parallel table for foreigners with a valid visa other than a tourist visa. If the stay later falls short, rule 7(4) requires the passenger to inform the Commissioner and pay the duty with interest.
Unaccompanied baggage, crew, currency and pets
- Unaccompanied baggage (rule 10): allowed if it was in the passenger's possession abroad and is dispatched within one month of arrival in India. It may land up to two months before the passenger arrives, or up to one year where the passenger was prevented by circumstances beyond control. The contents are declared in CBD-II (regulation 3(2)).
- Crew (rule 11): the Rules apply at final pay-off; otherwise a crew member may bring gift articles for personal or family use up to Rs 2,500.
- Currency (rule 8): governed by the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015, and declared in the Currency Declaration Form.
- Pets (rule 9): regulated by the rules of the Ministry concerned; the NOC or import authorisation is declared in advance.
The e-declaration under the 2026 Regulations
A passenger carrying dutiable or prohibited goods declares the accompanied baggage electronically in CBD-I, with supporting documents, through the ICEGATE portal or the Atithi app, before entering the Green Channel (regulation 3(1)). The declaration may be filed up to three days before arrival and updated until arrival. If it was not filed electronically, the Assistant or Deputy Commissioner may accept it in another manner on arrival. Declarations are verified primarily on a risk basis, and the baggage is presented at the Red Channel (regulation 5). Records are kept for five years (regulation 9). For the duty on baggage, the rate is fixed by a separate customs notification, not by the Rules; the declaration and the date that fixes the rate are covered in our article on sections 77, 78, 80 and 81.
Common mistakes
- Quoting the 2016 figures. The Rs 50,000 allowance and the 2016 jewellery value caps were in rules that stopped applying on 2 February 2026.
- Treating gold bars or coins as jewellery. Gold or silver other than ornaments is an Annexure-I item.
- Walking through the Green Channel with dutiable goods. The CBD-I must be filed first; misdeclared goods are open to confiscation under section 111 and penalty under section 112.
- Not declaring on departure. A new camera taken abroad without a CBD-III may be treated as a fresh import on return.
Need help with a baggage matter?
If baggage has been detained in CBD-V, valued at a figure you dispute, or held for confiscation, act early: detained or unclaimed baggage may be disposed of after six months, extendable by up to six more (regulation 7(3)). Our legal consultation team can review the declaration and the order.
Key takeaways
- The Baggage Rules, 2026 apply from 2 February 2026 and supersede the 2016 Rules.
- General allowance: Rs 75,000 for residents, tourists of Indian origin and long-stay visa holders; Rs 25,000 for tourists of foreign origin; arrivals by land get only used personal effects.
- Jewellery: 40 grams (female) or 20 grams (others) after more than one year abroad, by weight only.
- Transfer of residence: Rs 1,50,000, Rs 3,00,000 or Rs 7,50,000 depending on the stay abroad.
- Dutiable or prohibited goods are declared electronically in CBD-I through ICEGATE or Atithi before the Green Channel.
Read next
- Section 79: bona fide baggage exempted from duty
- Sections 77, 78, 80 and 81: baggage declaration, rate of duty and detention
- Paragraphs 2.25 to 2.27 of the Foreign Trade Policy, 2023: samples, gifts and passenger baggage
- Import of samples and gifts: customs duty exemption
Disclaimer: Based on the Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.), 1 February 2026), the Customs Baggage (Declaration and Processing) Regulations, 2026 (No. 15/2026-Customs (N.T.)) and Notifications No. 04/2026-Customs and 05/2026-Customs, as consulted on 3 October 2026. The rate of duty on baggage is in a separate notification and is not stated here. This article is general information, not legal advice; check the official text before acting.