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of <h1>Baggage Rules, 1998: Duty-Free Allowances for Returning Indian Residents and Tourists, Special Provisions for Professionals and Crew Members.</h1> The Baggage Rules, 1998, established under the Customs Act, 1962, supersede the 1994 rules, detailing duty-free allowances for Indian residents and tourists returning to India. These rules specify the duty-free limits for personal effects and other items based on the duration of stay abroad and the country of return. Special provisions apply to professionals returning to India, transfer of residence, and unaccompanied baggage. The rules also address allowances for crew members and tourists, with specific conditions for items like jewellery and professional equipment. Amendments have been made periodically to update these provisions.
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