TaxTMI 
TaxTMI 
Guidelines for uniform implementation of Baggage Rules, 2026
X X X X Extracts X X X X
X X X X Extracts X X X X
.... clearance of passenger baggage. Over the years, the Board has issued a large number of circulars addressing specific operational scenarios relating to baggage clearance. While the new Rules and Regulations provide a comprehensive statutory framework, several of these operational clarifications continue to remain relevant. Accordingly, in order to ensure uniformity of customs procedures and to provide a single, reference for field formations and passengers, this Master Circular consolidates the statutory provisions with the applicable instructions contained in earlier circulars. This Circular is clarificatory in nature and does not amend, dilute or expand the scope of any provision of the Customs Act, 1962, the Baggage Rules, 2026 or the Customs Baggage (Declaration and Processing) Regulations, 2026. This Circular is issued in supersession of previous Circulars/ instructions, as specified in Annexure A to this Circular. 2. The provisions of this Circular apply to all passengers arriving in or departing from India, including residents, tourists, non-resident Indians, OCI cardholders, foreigners with valid visas, crew members and diplomatic personnel. It is pertinent to note that ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plicable, to foreign professionals and other eligible categories specified in the Rules. Further, passengers excluding infants are eligible for monetary duty-free allowances and transfer of residence benefits subject to the class and duration of stay abroad or in India, as specified in the Annexure-B to this Circular. (iii) Temporary Export and Temporary Baggage Import Certificate .- To facilitate hassle- free entry, passengers may apply for an export certificate prior to their departure, recording declaration on web application or mobile application namely, Atithi by providing particulars of such valuables, which may be relied upon at the time of re-import. Such passengers may arrive at the airport well in advance for verification of the articles by the Customs Officer and generation of the export certificate. The temporary export certificate will be valid upto first arrival of passenger in India or a period of six months, whichever is earlier. Tourists carrying valuables for use during their stay in India may be allowed temporary duty-free import, subject to declaration and re-export till the time of first departure of the tourists from India or within six months, whichever is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s and tourists of Indian origin residing abroad for more than one year shall be allowed a special duty-free jewellery allowance as prescribed under the Baggage Rules, 2026. Jewellery within the prescribed allowance shall be cleared duty free, while jewellery in excess of such allowance shall be assessed to applicable customs duty. (v) Goods in Commercial Quantity as Baggage .- (a) Passengers carrying goods in commercial quantity or prohibited goods shall not be entitled to clearance of such goods as bona fide baggage. Such goods shall be dealt with in accordance with the provisions of the Customs Act, 1962, including adjudication with imposition of appropriate redemption fine and penalty and, where warranted, prosecution may also be considered. (b) If a passenger is carrying a marginal excess of goods which are freely importable as normal cargo in the bona fide baggage, it shall not be treated as prohibited merely because they are brought as baggage, consumer goods imported in commercial quantity are not eligible for clearance as bona fide baggage. As a facilitation measure, where a passenger carries a marginal excess of otherwise bona fide baggage, such excess....
X X X X Extracts X X X X
X X X X Extracts X X X X
....refully in a time bound manner, by the proper officer under a proper supervisory mechanism, to ensure expeditious clearance. Any misuse of the unaccompanied baggage facility to circumvent import regulations shall be dealt with strictly, and non-bona fide cases shall be adjudicated in accordance with law. The declaration for the Unaccompanied baggage may be filed by any person, so authorised by the passenger for clearance, in his absence. The articles included at Annexure-II are allowed to be brought in under transfer of residence. One article each is permissible, subject to value limits as per the conditions and class of travellers. (b) The examination of unaccompanied baggage selected on the basis of risk-based evaluation through selectivity criteria. (c) The declaration made for accompanied baggage in CBD-I through the web application or mobile application namely, Atithi and declaration made for unaccompanied baggage in CBD-II on ICEGATE shall be properly integrated and interlinked by the Directorate General of Systems to prevent misuse of baggage allowances and ensure effective monitoring and compliance. (d) Where a passenger requests clearance of unac....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to strict compliance with all conditions prescribed under Notification No. 45/2025-Customs dated 24th October, 2025, as amended time to time. (xii) Verification .- Verification of declarations shall be undertaken on the basis of risk-based evaluation. In such cases, routine or indiscriminate examination of bona fide baggage shall be avoided. Supervisory officers shall ensure uniform application of these principles and that genuine passengers are not subjected to avoidable inconvenience. Based on risk profiling or specific intelligence, Customs may identify passengers for examination and request them to report to the Red Channel, in accordance with the prescribed procedures. 3. Field formations may issue suitable public notices and undertake outreach measures in coordination with airlines and other stakeholders to familiarise passengers with the revised baggage regime. Officers at arrival and departure terminals shall be adequately trained to ensure consistent application of the provisions across all points of entry. 4. Directorate General of System may issue suitable advisory and detailed travellers guidelines for passengers to ensure smooth implementation of the Baggage ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 95/02/9-Cus. VI dated 18.07.1994. Short visits abroad after availing Transfer of Residence facility during period of one year stay in India - Regarding 13. 495/19/93-Cus. (VI) dated 06.10.1994. Export of Personal jewellery through the mode of baggage - Regarding. 14. 3/95-Cus. dated 12.01.1995. Import of Firearms under Baggage and Transfer of Residence Rules-Clarification regarding. 15. 4/95-Cus. dated 12.01.1995. Grant of Customs facilities to Indian Diplomatic Officers returning to India on termination of their assignment in Indian Mission abroad - reg. 16. 10/95-Cus. dated 02.02.1995. Guidelines for Baggage Clearance - Compilation of instructions issued by CBEC on clearance of passengers' baggage (as on 30.9.94). 17. 17/95-Cus. dated 01.03.1995. Export of Commercial Goods as Baggage - Instructions reg. 18. 50/95 dated 18.05.1995. Import of personal and household effects under T.R. concessions - complaints of harassment - reg. 19. 63/95-Cus. dated 07.06.1995. Transfer of Residence Form in vogue for claiming ben....