Document text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
[No. 14/2026-Customs (N.T.)]
New Delhi, the 1st of February, 2026.
G.S.R…. (E). - In exercise of the powers conferred by section 79 of the Customs Act,
1962 (52 of 1962), and in supersession of the Baggage Rules, 2016, except as respects things
done or omitted to be done before such supersession, the Central Government hereby makes
the following rules, namely: -
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;
(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.
(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.
(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:
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.
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)
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).
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.
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
stay abroad
Articles allowed free of duty
Conditions
Relaxation
(1)
(2)
(3)
(4)
From
three
months upto
twelve
months.
Personal and household articles,
other than those mentioned in
Annexure-I but including articles
mentioned in Annexure-II not
more than one unit each, upto an
-
-
Duration of
stay abroad
Articles allowed free of duty
Conditions
Relaxation
(1)
(2)
(3)
(4)
aggregate value of one lakh fifty
thousand rupees.
Minimum
stay of one
year
during
the preceding
two years.
Personal and household articles,
other than those mentioned in
Annexure-I but including articles
mentioned in Annexure-II not
more than one unit each, upto an
aggregate value of three lakh
rupees.
The
passenger
should
not
have
availed
this
concession in the
preceding
three
years.
-
Minimum
stay of two
years
or
more.
Personal and household articles,
other
than
those
listed
at
Annexure-I but including articles
mentioned in Annexure-II not
more than one unit each, upto an
aggregate value of seven lakh
fifty thousand rupees.
(i)
Minimum
stay of two years
abroad, immediately
preceding the date of
his or her arrival on
transfer of residence;
(ii) Total
stay
in
India on short visit
during
the
two
preceding
years
should not exceed
six months; and
(a)
For
condition
(i),
shortfall of upto two months
in stay abroad can be
condoned
by
Deputy
Commissioner of Customs
or
Assistant
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.
(b) For condition (ii), the
Principal Commissioner of
Customs or
Commissioner of Customs
may condone short visits in
excess of six months in
special circumstances for
APPENDIX- II
(See rule 7)
(Allowances available to foreigner with valid visa other than tourist visa)
Duration of
stay abroad
Articles allowed free of duty
Conditions
Relaxation
(1)
(2)
(3)
(4)
(iii) The
passenger
has not availed this
concession in the
preceding
three
years.
reasons
to be
recorded
in writing.
(c)
For
condition
(iii),
No relaxation.
Duration of
stay
Articles allowed free of duty
Conditions
Relaxation
(1)
(2)
(3)
(4)
From
six
months up
to twelve
months
in
India.
Personal and household articles,
other than those mentioned in
Annexure-I but including articles
mentioned in Annexure-II not
more than one unit each, upto an
aggregate value of one lakh fifty
thousand rupees.
(i) Minimum stay of
six months in India;
For condition (i), shortfall
of upto three months in stay
in India can be condoned by
Principal Commissioner of
Customs
or
Commissioner of Customs,
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
Duration of
stay
Articles allowed free of duty
Conditions
Relaxation
(1)
(2)
(3)
(4)
(ii) The passenger,
should
not
have
availed
this
concession in the
preceding one year.
be recorded in writing.
(b)No relaxation
for
condition (ii)
Minimum
stay of one
year
during
the
succeeding
two
years
from the date
of arrival in
India.
Personal and household articles,
other than those mentioned in
Annexure-I but including articles
mentioned in Annexure-II not
more than one unit each, upto an
aggregate value of three lakh
rupees.
(i) Minimum stay of
one year during the
succeeding
two
years from the date
of arrival in India.;
(ii) The passenger,
should
not
have
availed
this
concession in the
preceding three year.
For condition (i), shortfall
of upto three months in stay
in India can be condoned by
Principal Commissioner of
Customs
or
Commissioner of Customs
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
be recorded in writing.
(b)No relaxation
for
condition (ii)
Minimum
stay of two
years
or
more
in
Personal and household articles,
other
than
those
listed
at
Annexure-I but including articles
mentioned in Annexure-II not
more than one unit each, upto an
(i) Minimum stay of
two years in India,
immediately
during
the succeeding the
date of his or her
(a)
For
condition
(i),
shortfall of upto two months
for stay in India can be
condoned
by
Deputy
Commissioner of Customs
Duration of
stay
Articles allowed free of duty
Conditions
Relaxation
(1)
(2)
(3)
(4)
India.
aggregate value of seven lakh
fifty thousand rupees.
arrival on transfer of
residence;
(ii) The
passenger
has not availed this
concession in the
preceding
three
years.
or
Assistant
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.
(c)
No relaxation
for
condition (ii)
returning
after
stay
abroad
of
two years or
more.
Personal and household articles,
other
than
those
listed
at
Annexure-I but including articles
mentioned in Annexure-II not
more than one unit each, upto an
aggregate value of seven lakh
fifty thousand rupees.
(i) Minimum stay of
two years abroad,
immediately
preceding the date of
his or her arrival on
transfer of residence;
(a)
For
condition
(i),
shortfall of upto two months
in stay abroad can be
condoned
by
Deputy
Commissioner of Customs
or
Assistant
Commissioner of Customs
if the early return is on
account of:-
(i) terminal
leave
or
vacation being availed of by
Duration of
stay
(1)
Articles allowed free of duty
(2)
Conditions
(3)
(ii) Total
stay
in
India on short visit
during
the
two
preceding
years
should
not exceed
six months; and
(iii) The
passenger
has not availed this
concession
in
the
preceding
years.
three
Relaxation
(4)
the passenger; or
(ii) any
other
special
circumstances for reasons to
be recorded in writing.
(b) For condition (ii), the
Principal Commissioner of
Customs or
Commissioner of Customs
may condone short visits in
excess of six
months in
special
circumstances
for
reasons
to
be
recorded
in writing.
(c)
For
condition
(ii),
No relaxation.
[No. 450/174/2024-Cus-IV]
Auim
[Anurima Sharma
Director (Customs)
