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        Customs

        Rule 2 - Definitions

        Baggage Rules, 2026
        Baggage Rules

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        Baggage rules define residency, tourist status, personal effects, jewellery and visa holder classification for customs treatment. Rule 2 defines terms for baggage treatment: the Act, Annexure, Appendix, categories of persons (resident, tourist, foreigner with a valid non tourist visa), and item classes (infant, jewellery, personal effects). It excludes commercial goods from personal effects and cross references undefined terms to the Customs Act, 1962 and the Customs Tariff Act, 1975 for their statutory meanings.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Baggage rules define residency, tourist status, personal effects, jewellery and visa holder classification for customs treatment.

                              Rule 2 defines terms for baggage treatment: the Act, Annexure, Appendix, categories of persons (resident, tourist, foreigner with a valid non tourist visa), and item classes (infant, jewellery, personal effects). It excludes commercial goods from personal effects and cross references undefined terms to the Customs Act, 1962 and the Customs Tariff Act, 1975 for their statutory meanings.


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