Baggage Rules 2026 set duty free allowances, exclusions, transfer of residence concessions and re import procedures for passengers. The Baggage Rules, 2026 establish duty free clearance and exclusions for personal effects, set value and commodity allowances (including jewellery and laptop concessions), provide rules for re import and temporary import on departure declarations with possible risk based checks, and prescribe graduated transfer of residence allowances and conditions with limited administrative discretion to condone shortfalls; Annexures and Appendices list excluded articles and household items relevant to allowances.