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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Baggage Rules implementation requires electronic passenger declarations and prescribes duty-free allowances, certificates, and risk-based checks.</h1> The circular consolidates implementation guidance for the Baggage Rules, 2026 and Customs Baggage (Declaration and Processing) Regulations, 2026, requiring electronic declaration (via the Atithi app or alternatives where infeasible) for dutiable or prohibited accompanied and unaccompanied baggage and making non-declaration actionable under the Customs Act; it prescribes duty-free allowances and special jewellery treatment with re-import and temporary import/export certificate procedures for temporary imports, and permits marginal excess baggage on payment of duty while goods in commercial quantity are excluded from bona fide baggage and dealt with under the Act; it mandates risk-based verification, detention receipts for detained goods, differential treatment at land borders, and integration of declaration systems for monitoring.
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