Government notifies Baggage Rules, 2026, raising duty-free allowance to ₹75,000
The Central Government notified the Baggage Rules, 2026 on 2 February 2026, raising the general duty-free allowance for residents to ₹75,000 and adding a weight-based jewellery allowance.
Summary
The Central Government notified the Baggage Rules, 2026 on 2 February 2026, along with the new Customs Baggage (Declaration and Processing) Regulations, 2026 and a Master Circular that consolidates 35 earlier circulars. The general duty-free allowance is ₹75,000 for residents, tourists of Indian origin and foreigners holding a valid visa other than a tourist visa; ₹25,000 for tourists of foreign origin; and ₹2,500 for crew members. Passengers arriving by land borders get no general allowance. Transfer-of-residence benefits are capped at ₹1.5 lakh for stays up to 12 months, ₹3 lakh for 1â2 years and ₹7.5 lakh above 2 years. Duty-free jewellery for eligible returning residents and tourists of Indian origin (after more than a year abroad) is now purely weight-based: up to 40 g for women and 20 g for others. One laptop (for passengers above 18) and pets are duty-free, and the rules allow electronic and advance declarations.
Key facts
- Notified
- 2 February 2026
- Residents / tourists of Indian origin / non-tourist-visa foreigners
- ₹75,000
- Tourists of foreign origin
- ₹25,000
- Crew
- ₹2,500
- Land-border arrivals
- No general allowance
- Transfer of residence
- ₹1.5 lakh (≤12 months), ₹3 lakh (1â2 years), ₹7.5 lakh (>2 years)
- Jewellery
- Weight-based: 40 g (female), 20 g (others)
- Master Circular
- Consolidates 35 earlier circulars
Practice MCQs 5 questions
Under the Baggage Rules, 2026 notified on 2 February 2026, what is the general duty-free allowance for a resident passenger?
Show answer
Correct answer: C â ₹75,000
Residents, tourists of Indian origin and foreigners with a non-tourist visa get a ₹75,000 duty-free allowance.
What duty-free allowance do the Baggage Rules, 2026 give a tourist of foreign origin?
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Correct answer: D â ₹25,000
Tourists of foreign origin get ₹25,000; crew members get ₹2,500.
Under the weight-based jewellery allowance in the Baggage Rules, 2026, how much duty-free jewellery can an eligible female passenger bring?
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Correct answer: B â Up to 40 grams
Eligible female passengers may bring up to 40 g and others up to 20 g; the old value caps were removed.
Under the Baggage Rules, 2026, what is the transfer-of-residence cap for a person returning after more than two years abroad?
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Correct answer: C â ₹7.5 lakh
The caps are ₹1.5 lakh (up to 12 months), ₹3 lakh (1â2 years) and ₹7.5 lakh (above 2 years).
Consider the following about the Baggage Rules, 2026: 1. Duty-free import of one laptop by passengers above 18 years has been incorporated into the Rules. 2. Passengers arriving by land borders are entitled to the same ₹75,000 general allowance as air passengers. Which of the above is/are correct?
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Correct answer: A â 1 only
Only 1 is correct. Passengers arriving by land borders do not get any general duty-free allowance.