TaxTMI 
TaxTMI 
Guidelines for uniform implementation of Baggage Rules, 2026
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....ustoms (N.T.) and 15/2026-Customs (N.T.) both dated 01.02.2026 respectively, in supersession of the earlier Baggage Rules, 2016. 2. The following guidelines are hereby issued for the information of all concerned: (i) Declaration of Baggage Passengers who are not required to declare anything on which payment of duty is involved or not required to make declaration regarding currency or pet can straight away use Green Channel for exit. All passengers arriving in India who are carrying dutiable or prohibited goods are required to declare their accompanied baggage electronically in the Customs Declaration Form prescribed under the Customs Baggage (Declaration and Processing) Regulations, 2026, prior to entering the Green Cha....
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....tlements are also available, where applicable, 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 the 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....
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....nce under the Baggage Rules, 2026, subject to risk-based verification. (b) Jewellery and valuables not forming part of used personal effect: (i) Jewellery and valuable, other than those required for daily necessities of life, brought by a passenger in bona fide baggage, shall not be allowed duty free, however, the same may be allowed on payment of applicable duty. (ii) Jewellery and valuable, other than those required for daily necessities of life, brought by a resident, tourist of Indian origin, or a foreigner with a valid visa, other than tourist visa, in bona fide baggage may be allowed duty free clearance at the time of its re-import, on the basis of an export certificate where such articles had been taken out....
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....ich 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 may be allowed clearance on payment of applicable customs duty. The presence of some commercial goods does not render the entire baggage non-bona fide, and the remaining bona fide baggage may be extended admissible concessions. In such cases, the remaining bona fide baggage shall be eligible for admissible concessions, and duty-free allowances, as applicable under the Baggage Rules,....
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....y baggage import certificate and detention receipts are facilitative measures and shall be applied appropriately to ensure passenger convenience while safeguarding revenue and ensuring regulatory compliance. (vii) Unaccompanied Baggage (a) All provisions applicable to accompanied baggage apply equally to unaccompanied baggage, except the general free allowance. The bona fide nature of unaccompanied baggage must be established prior to clearance. All the required customs procedures shall be completed carefully 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 wit....
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....d representative. Transportation of the baggage shall be allowed only through an authorised carrier, upon execution of bond and furnishing of security to the satisfaction of the Principal Commissioner or Commissioner of Customs at the customs station of arrival. (viii) Special Categories of Passengers Crew members are entitled only to the limited concessions expressly provided under the Baggage Rules, 2026, and are not to be treated as passengers for other purposes. Import of articles beyond such entitlement by crew members is unauthorised and liable to confiscation under the Customs Act, 1962. Clearance of baggage of diplomatic officers and Government officials returning to India on completion or premature termination of ....