HomeIndirect TaxesBaggage Rules, 2026: Duty-Free Allowance Raised From Rs. 50K To Rs. 75K,...

Baggage Rules, 2026: Duty-Free Allowance Raised From Rs. 50K To Rs. 75K, Higher Jewellery Limits for Returning Passengers

The Central Government has notified the Baggage Rules, 2026, bringing major relief to international passengers arriving in India by enhancing duty-free allowances for personal goods, including jewellery and electronic items. The new rules came into force on February 2, 2026, and formally replaced the Baggage Rules, 2016, according to a notification issued by the Central Board of Indirect Taxes and Customs (CBIC).

Duty-Free Allowance Increased to Rs. 75,000

Under the revised regime, an Indian resident, a tourist of Indian origin, or a foreign national holding a valid visa other than a tourist visa is now permitted to bring goods valued up to ₹75,000 without payment of customs duty when arriving in India by air or sea.
This is a notable increase from the earlier threshold of ₹50,000, reflecting the government’s intent to modernise baggage norms and reduce inconvenience for genuine travellers.

Separate Threshold for Foreign Tourists

The rules carve out a separate and lower duty-free limit for foreign tourists. A foreign tourist arriving in India by air or sea will be allowed duty-free clearance of articles worth up to ₹25,000, provided such items are carried on the person or in accompanied baggage.

This distinction recognises the temporary stay of foreign tourists while ensuring customs safeguards remain in place.

Jewellery Allowance for Returning Indians

The notification reiterates and clarifies provisions relating to duty-free import of jewellery by Indian residents or persons of Indian origin who have been residing abroad for more than one year.

As per CBIC a female passenger may bring gold jewellery up to 40 grams duty-free. A male passenger or passenger other than a female passenger may bring up to 20 grams duty-free.

The jewellery must form part of bona fide baggage, meaning it should be meant strictly for personal use and not for sale or commercial purposes.

One Laptop Allowed Duty-Free

The Baggage Rules, 2026, also allow a passenger aged 18 years or above, excluding crew members, to bring one new laptop or notebook computer duty-free as part of genuine personal baggage. This provision aligns customs rules with contemporary travel needs where laptops are essential personal devices.

No Clubbing of Allowances Permitted

CBIC has clearly stated that duty-free allowances are individual-specific. The allowance available to one passenger cannot be pooled or combined with that of another passenger, even if they are travelling together as a family.

Currency Rules to Follow FEMA Framework

The import and export of currency will continue to be regulated under the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015, along with applicable notifications issued under those regulations from time to time.

Replacement of 2016 Rules

With the enforcement of the Baggage Rules, 2026, the earlier Baggage Rules, 2016 stand repealed. The revised framework is expected to ease passenger movement at customs, reduce disputes, and bring India’s baggage regulations in line with evolving international travel practices.

Read More: DGGI Meerut | Court Grants 14-Day Judicial Custody to 4 Accused Involving Rs. 200+ Crore GST Evasion

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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