February 3, 2026
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Customs reforms revise baggage allowances, remove courier export value caps, enable RTO, extend deferred duty payments, and digitise clearances.
The package updates passenger and transfer of residence baggage treatment under the Baggage Rules, 2026-revising duty free allowances, refining definitions (including jewellery and long term foreign professionals), introducing electronic declarations and temporary import/re import certificates, and limiting land border concessions. It removes the Rs.10 lakh courier export value cap, enables Return to Origin and a risk based digital returns mechanism for e commerce, extends deferred import duty payment to 30 days with an "Eligible Manufacturer Importer" class, and advances automation, warehousing digitisation, AEO facilitation, NII scanning and single window digital integration to simplify trade and compliance.