The Ministry of Finance has notified the Baggage Rules, 2026, effective February 2, 2026, replacing the 2016 regime and consolidating 35 prior circulars.
Digital Declarations: File electronically up to three days before arrival via ICEGATE portal or 'Atithi' mobile app.
Duty-Free Allowances: Indian residents, NRIs, OCIs, and eligible foreign nationals: ₹75,000. Foreign tourists: ₹25,000. Land border passengers: used personal effects only. No pooling permitted; infants have no separate allowance.
Laptop Allowance: One new laptop/tablet per passenger (18+, excluding crew) in addition to ₹75,000.
Jewellery: For those abroad >1 year—females: 40g, others: 20g duty-free. Used personal jewellery (worn, daily necessity) exempt without weight limit. Gold/silver in non-ornament form (bars, coins) prohibited from exemption.
Transfer of Residence: Returning Indians and eligible foreign nationals may import household goods duty-free: ₹1.5L (up to 12 months), ₹3L (1-2 years), ₹7.5L (>2 years). Permitted items include home theatre systems, air conditioners, laptops, refrigerators, televisions, air fryers, gaming consoles, tablets, air purifiers, and dehumidifiers.
Temporary Imports: Declare valuables pre-departure for Export Certificate (valid 6 months/first return). Tourists must declare on arrival and re-export within 6 months/first departure.
Pets: Formally included; NOC from Animal Quarantine Station required with health certificates.
Prohibited Items (Annexure-I): Firearms, cartridges >50, cigarettes >100/cigars >25/tobacco >125g, liquor >2L, gold/silver in non-ornament form, television sets (duty payable on full value; cannot be set off against GFA).
Unaccompanied Baggage: Must arrive within 1 month post-arrival or up to 2 months pre-arrival. Extension up to 1 year for illness, disaster, or travel disruption.
Crew Members: Final pay-off crew covered under main rules; on-duty crew: ₹2,500 allowance for personal items.
Currency Declaration: Indian currency >₹75,000 or foreign currency notes >US$5,000 must be declared.
Customs Duty Rate: Reduced from 20% to 10% on personal imports, effective April 1, 2026.
Takeaway: File declarations via Atithi app pre-arrival and verify restricted items—especially non-ornament gold/silver and television sets.
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