TaxTMI 
TaxTMI 
Seeks to notify the Baggage Rules, 2026.
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....than a tourist visa and staying in India for more than six months; (e) "infant" means a child not more than two years of age; (f) "jewellery" means articles of adornment ordinarily worn by a person, made of gold, silver, platinum or such other precious metals, whether studded or not; (g) "personal effects" means all articles (new or used) which a passenger may reasonably require for his personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes; (h) "resident" means a person ordinarily residing in India and holding a valid passport issued under the Passports Act, 1967 (15 of 1967); (i) "tourist" means a person not ordinarily resident in India and who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes. (2) Words and expressions used and not defined in these rules but defined in the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975) shall have the same meanings respectively as assigned to them in the said Acts. 3. Duty free impor....
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....years of age or above, other than a crew member, shall be allowed clearance of one new laptop including notepad free of duty in bona fide baggage. Explanation. - For the purposes of this rule, the free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger. 6. Special allowance for jewellery. - A resident or tourist of Indian origin residing abroad for more than one year, on return to India shall be allowed duty free clearance of jewellery upto a weight of forty grams, if brought by a female passenger or twenty grams if brought by a passenger other than a female passenger in bona fide baggage. 7. Transfer of residence. - (1) A resident or tourist of Indian origin, engaged in a profession abroad or transfers his residence to India, on return, shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 5, articles in bona fide baggage to the extent mentioned in column (2), subject to the conditions, if any, mentioned in the corresponding entry in column (3) and relaxed to such extent by the authority mentioned in column (4), of Appendix-I. (2) A foreigner with a va....
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....bed conditions or disruption of the transport or travel arrangements in the country or countries concerned or any other reasons, which necessitated a change in the travel schedule of the passenger. 11. Application of these rules to crew members. - (1) These rules shall also apply to the crew members engaged in a foreign going conveyance for importation of their baggage at the time of final pay off on termination of their engagement. (2) Notwithstanding anything contained in sub-rule (1), a crew member of a vessel or an aircraft other than those referred to in sub-rule (1), shall be allowed to bring articles like chocolates, cheese, cosmetics and other gift articles for their personal or family use which shall not exceed the value of two thousand and five hundred rupees. ANNEXURE-I (See rules 3, 5 and 7) 1. Fire arms. 2. Cartridges of fire arms exceeding 50. 3. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms. 4. Alcoholic liquor or wines in excess of two litres. 5. Gold or silver in any form other than ornaments. 6. Television. ANNEXURE-II (See rule 7) 1. Home Theatre System. 2. Air-Conditioner. 3. Micro....
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.... (ii) any other special circumstances for reasons to be recorded in writing. (ii) Total stay in India on short visit during the two preceding years should not exceed six months; and (b) For condition (ii), the Principal Commissioner of Customs or Commissioner of Customs may condone short visits in excess of six months in special circumstances for reasons to be recorded in writing. (iii) The passenger has not availed this concession in the preceding three years. (c) For condition (iii), No relaxation. APPENDIX- II (See rule 7) (Allowances available to foreigner with valid visa other than tourist visa) Duration of stay Articles allowed free of duty Conditions Relaxation (1) (2) (3) (4) From six months up to twelve months in India. Personal and household articles, other than those mentioned in Annexure-I but including articles mentioned in Annexure-II not more than one unit each, upto an aggregate value of one lakh fifty thousand rupees. (i) Minimum stay of six months in India; For condition (i), shortfall of upto three months in stay in India can be condoned by Principal Commissioner of Customs ....