TaxTMI 
TaxTMI 
BAGGAGE RULES, 2026 – AN OVERVIEW
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....AGGAGE RULES, 2026 – AN OVERVIEW<br>By: - DR.MARIAPPAN GOVINDARAJAN<br>Customs - Import - Export - SEZ<br>Dated:- 14-8-2026<br>Bonafide baggage Section 79 of the Customs Act, 1962 ('Act' for short) provides that the proper officer may pass free of duty- • any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules; • any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such ....
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....articles does not exceed such limits as may be specified in the rules. Rules Section 79(2) of the Act empowers the Central Government for making rules for carrying out the provisions of this section. By virtue of this power, the Central Government made the rule 'The Baggage Rules, 1998 which came into effect from 02.06.1998. Later this rule was suppressed by a new Rule 'The Baggage Rule, 2016'. Now the said rule is replaced by a new Rule 'The Baggage Rule, 2026' which came into effect from 02.02.2026. Imports of personal effect The expression 'personal effect' is defined under Rule 2(g) as all articles (new or used) which a passenger may reasonably require for his personal use during the journey, taking into account all the circ....
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....umstances of the journey, but excluding any goods imported or exported for commercial purposes. Regulation 3 provides that a passenger, including an infant arriving in India, shall be allowed clearance of used personal effects required for satisfying daily necessities of life and travel souvenirs, carried on the person or in his bona fide baggage, free of duty, other than those articles (as per Annexure - I) mentioned below- 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. Re-import or temporary import....
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.... Any article of personal effects other than used personal effects required for satisfying daily necessities of life, taken out earlier by the resident or tourist of Indian origin or foreigner with a valid visa, other than tourist visa, or member of his family, from India shall be allowed free of duty, on submission of declaration made at the time of his departure from India electronically or otherwise. This is subject to the satisfaction by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Any such articles carried by a tourist, required for his stay in India, may be allowed to be imported temporarily free of duty, on submission of a declaration made electronically or otherwise, and subject t....
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....o their re-export at the time of leaving India for a foreign destination. The passengers availing the facility may be subject to risk based verification. General free allowance A resident or a tourist of Indian origin or foreigner with a valid visa, other than tourist visa, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles other than those mentioned in Annexure-I, up to the value of Rs.75000/- if such articles are carried on the person or in the bona fide accompanied baggage of the passenger. A tourist of foreign origin, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles other than those mentioned in Annex....
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....ure-I, up to the value of Rs.25000/-, if these are carried on the person or in the bona fide accompanied baggage of the passenger. If the passenger arriving in India by land, only used personal effects required for satisfying daily necessities of life, shall be allowed duty free. A passenger of the 18 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. This free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger. 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 jew....
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....eller- • up to 40 grams, if brought by a female passenger or twenty grams; • up to 20 grams, if brought by a passenger other than a female passenger in bona fide baggage. Transfer of residence 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. This facility is in addition to the free allowances allowed to him under these rules. They shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, or rule 5, articles in bona fide baggage. Allowances available to resident and tourist of Indian origin) The allowances are given based on the duration of stay in ....
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....the foreign countries. • Stay for 3 months - 12 months - Personal and household articles, other than those mentioned in Annexure-I but including articles mentioned in Annexure-II not more than one unit each, up to an aggregate value of Rs.1,50,000/- are allowed. - There is no condition for availing this allowance and there is no relaxation. • Minimum stay of 1 year in the preceding 2 years - Personal and household articles, other than those mentioned in Annexure-I but including articles mentioned in Annexure-II not more than one unit each, up to an aggregate value of Rs.3 lakhs are allowed. The condition prescribed to avail this allowance is that the passenger should not have availed this conces....
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....sion in the preceding three year. There is no relaxation available to avail this allowance. • Minimum stay of 2 years or more - Personal and household articles, other than those listed at Annexure-I but including articles mentioned in Annexure-II (30 articles are mentioned) not more than one unit each, upto an aggregate value of Rs.7.5 lakhs. The conditions for availing this allowance are as below- • Minimum stay of two years abroad, immediately preceding the date of his or her arrival on transfer of residence- • shortfall of up to 2 months in stay abroad can be condoned by Deputy Commissioner of Customs/ Assistant Commissioner of Customs, if the early return is on account ....
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....of- • terminal leave or vacation being availed of by the passenger; or • any other special circumstances for reasons to be recorded in writing. • Total stay in India on short visit during the two preceding years should not exceed six months - 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. • The passenger has not availed this concession in the preceding three years - No relaxation is available. Currency There is no specific provision for currency as to its limits in the travel in these rules. This is governed by the provisions under 'Fo....
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....reign Exchange Management (Export and Import of Currencies) Regulations, 2015 and notifications issued there under. Pets For the import of pets also there is no provisions in these Rules and it is governed by the rules notified by any Ministry or Department or any other authority of the Central Government. Unaccompanied luggage The Baggage Rules shall apply to the unaccompanied luggage unless otherwise it is excluded. The Deputy Commissioner of Customs/Assistant Commissioner of Customs may allow the unaccompanied baggage if it is in the possession of the passenger abroad and dispatched within one month of his arrival in India or within such period as may be prescribed. The Deputy Commissioner of Customs/Assistant Commissioner....
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.... of Customs may allow unaccompanied baggage to land in India up to 2 months before the arrival of the passenger or within such period, not exceeding 1 year, for reasons to be recorded in writing, if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed 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. Crew Members Rule 11(1) provides that these rules hall also be applicable to crew members engaged in a f....
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....oreign going conveyance for importation of their baggage at the time of final pay off on termination of their engagement. Rule 11(2) provides that 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 Rs.2500/-. =============<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....