Govt notifies new Baggage Rules 2026 with higher duty-free limits

New baggage rules raise duty-free allowance to Rs 75,000 for most travellers, simplify transfer-of-residence norms and introduce digital declarations

The central government on Monday notified the Baggage Rules, 2026, along with the Customs Baggage (Declaration and Processing) Regulations, 2026, and a Master Circular, introducing higher duty-free allowances, simplified procedures, and a more transparent approach to Customs clearance.

 

The reforms raise the general duty-free allowance to ₹75,000 for most passengers, including Indian residents returning from abroad, tourists of Indian origin, and foreigners with valid non-tourist visas. Foreign tourists are entitled to ₹25,000, while crew members receive ₹2,500.

 

Transfer-of-residence concessions have been streamlined into three slabs — ₹7.5 lakh, ₹3 lakh, and ₹1.5 lakh — based on the duration of stay abroad. A consolidated list of eligible items replaces the complex restrictions of the earlier rules.

 

Jewellery allowances now follow a weight-based system: up to 40 grams of gold for women and 20 grams for others, applicable to eligible passengers staying abroad for over one year. Other measures include the duty-free import of one laptop per adult and explicit provisions for pets. The new guidelines also cover the temporary import and re-import of goods, along with digital baggage declarations to expedite processing.

 

The regulations consolidate 35 prior circulars, emphasising electronic declarations and advance filings to minimise airport delays.

 

Travel and tourism industry leaders have welcomed the changes as progressive and passenger-friendly. “These reforms reflect the government’s continued focus on simplifying procedures, improving ease of travel, and aligning India’s Customs framework with global best practices. Such initiatives are vital for positioning India as a tourism-friendly and globally competitive destination,” said Ravi Gosain, president of the Indian Association of Tour Operators.

 

He added that enhanced duty-free allowances would encourage both inbound and outbound travel, while rationalised transfer-of-residence rules and weight-based jewellery limits provide clarity for non-resident Indians and frequent travellers.

 

“The introduction of digital baggage declarations, clear guidelines for temporary import and re-import of goods, and facilitation measures for items such as laptops and pets will significantly reduce congestion and delays at airports, improving the overall passenger experience,” Gosain observed.

 

Legal experts also welcomed the overhaul. “The revised Baggage Rules strike the right balance between facilitation and enforcement, combining higher duty-free limits of up to ₹75,000 per person with digital compliance and a trust-based settlement mechanism for honest travellers,” said Jitendra Motwani, partner-tax practice, Trilegal.

 

He highlighted the shift from penalties to a settlement-based approach for bona fide cases. “By enhancing duty-free thresholds and replacing penalties with a settlement-based system for honest taxpayers, the new rules mark a decisive shift towards a passenger-friendly Customs regime, reflecting a mature, trust-led enforcement philosophy,” Motwani added.

 

With inputs from Gulveen Aulakh