Baggage Rules 2026 rationalised, other newly introduced Custom reforms

Baggage Rules 2026 to rationalise existing rules to address genuine concerns faced by passengers at airports

The earlier Baggage Rules, 2016 provided for duty-free clearance of bona fide passenger baggage, including personal effects, travel souvenirs, and specified allowances such as general free allowance, jewellery allowance, and transfer of residence benefits, subject to prescribed limits and conditions.

Accordingly, Baggage Rules are being rationalised to address genuine concerns faced by passengers at airports. The revised rules will enhance duty-free allowances in line with present-day travel realities, provide clarity in temporarily carriage of goods brought in or taken out and avoid unnecessary detention of goods. These changes will ensure that travellers experience a smoother, fast and hassle-free arrival process at international airports.

The Baggage Rules, 2026 provides clarity and passenger facilitation by rationalising key definitions, including personal effects, jewellery, and longterm foreign professionals. Personal jewellery is explicitly included within personal effects, and a separate class is introduced for foreigner with a valid visa, other than tourist visa for extended stays. Duty-free allowances are being revised to reflect current travel realities, with continued exemption for used personal effects and travel souvenirs, revised general free allowances for different passenger categories, and restricted benefits for land border arrivals. Provisions are also being introduced for temporary import and re-import of valuable goods with digital monitoring, along with simplified procedures. Further, special jewellery allowances are proposed to be based only on weight limits, removing outdated value caps.

The Baggage Rules, 2026 also focus on simplifying and modernising the transfer of residence framework by merging Annexures II and III into a single rationalised list of duty-free items, with an overall value cap and by updating and removing obsolete items. Transfer of residence benefits are being extended and structured for foreign professionals based on their duration of stay in India, while enhancing allowances for Indian residents based on stay abroad. Safeguards relating to frequency of claims and condonation of shortfalls in stay are also being introduced. In addition, concessions relating to laptops and import of pets are proposed to be incorporated within the Baggage Rules, ensuring a unified, transparent, and passenger-friendly regime that reduces disputes, improves compliance, and facilitates smoother clearance at ports of entry.

New measures implemented are as under:

Issuance of FAQs on newly introduced custom reforms

Issuance of Notification No. 14/2026-Customs (N.T.) dated 01.02.2026 for notifying the Baggage Rules, 2026.

By issuance of Notification No. 15/2026-Customs (N.T.) dated 01.02.2026 for notifying the Customs Baggage (Declaration and Processing) Regulations, 2026.

By issuance of Notification No. 04/2026-Customs dated 01.02.2026 for amending the baggage rate duty notification No. No. 26 /2016-Customs, dated 31.03.2016.

By issuance of Notification No. 05/2026-Customs dated 01.02.2026 for rescinding Notifications No. 11/2004-Customs, dated 08.01.2004 and No. 27/2016-Customs, dated 31.03.2016.

By issuance of Master Circular No. 04/2026–Customs dated 01.02.2026

• AO can’t take two different stands on immunity u/s 270AA(2) for a same transaction
• ITAT held 2000 gram jewellery reasonable in view of customary practices & CBDT Instruction
• Documents obtained post search & information obtained from public domain not incriminating material
• No second reopening for unexplained credits in bank due to bank’s name change
• FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms