New customs regulations simplify clearance, enable digital declarations, and enhance passenger facilitation
The Central government has notified the Baggage Rules, 2026 along with the Customs Baggage (Declaration and Processing) Regulations, 2026, and issued a Master Circular, replacing decade-old baggage norms. The new rules are aimed at simplifying customs procedures, boosting transparency, enabling digital and advance declarations, and ensuring faster, smoother clearance for passengers.
Under the new framework, the general duty-free allowance has been increased. Resident passengers and tourists of Indian origin, as well as foreign nationals holding visas other than tourist visas, can now bring goods worth up to Rs 75,000 duty-free. Foreign tourists are allowed duty-free imports up to Rs 25,000, while crew members have a limit of Rs 2,500. No general duty-free allowance will be available for passengers arriving via land borders.
The rules also revise transfer of residence benefits. Returning residents can now claim duty-free limits of Rs 1.5 lakh for stays abroad up to 12 months, Rs 3 lakh for one to two years, and Rs 7.5 lakh for stays exceeding two years. The scheme has been simplified with a single list of eligible items.
Jewellery allowances have been changed from value-based to weight-based limits. Female passengers may carry up to 40 grams duty-free, while others can carry 20 grams. Temporary import and re-import of goods are also allowed through designated certificates.
Additional concessions include the duty-free import of one laptop for passengers aged 18 and above and pets.
Finance Minister Nirmala Sitharaman said the reforms focus on higher duty-free limits, reduced detention, digital processing, and uniform implementation across customs formations. Approvals for cargo clearance will also move to a single-window system by the end of the year.
The new baggage rules come into effect at midnight on 2 February 2026.
