Introduction
On February 2, 2026, the new Baggage Rules 2026 were published, under the Customs Act, 1962 (Notification 14/2026 Customs). These rules replace the older Baggage Rules 2016, and the legacy of the Baggage Rules 1966, 1967, and 2013. The Baggage Rules 2026 are intended to recalibrate India’s baggage system for travellers to India.
The 2016 Rules were created primarily for customs control and protecting customs revenue, but the new 2026 Rules will facilitate genuine travellers and provide better customs compliance and enforcement.
The new Baggage Rules 2026 apply to all people travelling to or from India, regardless of residency, including: Indian Residents, Non-Resident Indians (NRI), Persons of Indian Origin (PIO) — the rules apply to all baggage that is both accompanied and unaccompanied, and that arrives at an airport or port in India, transporting them. Both the 2026 rules and the 2016 rules rely upon identical legislative authority under Section 79 of the Customs Act (1962) regarding bona fide baggage. However, they differ widely in how they operate. For example, under the 2026 Rules, there are more allowances and clearer definitions of them, as well as a more efficient method of complying with those requirements.
One of the significant changes made by the 2026 Rules is that the general duty-free limit has been raised from ₹ 50,000 under the 2016 rules to ₹ 75,000. This reflects both the increasing cost of living and changing patterns of travel. This increase applies to all eligible residents, tourists of Indian origin, and qualifying foreign nationals. Infants will continue to be excluded from the allowance calculations; however, the essential purpose of the items will remain the same (personal use), and those intended for sale/commercial sale will not be eligible for the increase.
The previous customs regulations (2016 Rules) offered an allowance of ₹15,000 to international travellers on items that they were able to bring with them duty-free. The new customs regulations (2026 Rules) now allow for a more public-friendly customs allowance of ₹25,000 per traveller. This also brings India’s entry baggage policy into alignment with international best practices and will create a number of efficiencies upon arrival for short-term visitors.
A significant amount of change is also noted with respect to the treatment of personal effects and their duty-free importation into India. The 2016 Rules permitted the duty-free importation of used personal items without placing an explicit definition on what would be regarded as personal effects (i.e., used personal effects only) meaning that there were several common areas of interpretation dispute. The 2026 Rules include a comprehensive definition of “personal effects” and expressly exclude commercial products from that definition. There is also now clear guidance regarding the treatment of commonly used electronic devices, such as laptops, notebooks and tablets, which may now be brought into India and treated as “exempt articles” under the new rules as opposed to confusingm differing interpretations under the previous rules.
The core change to the 2026 Regulations pertains to the Jewelry Allowance. Under the 2016 Regulations, Jewelry was allowed to be imported into the UK on a value basis; however, there were many instances where there were disagreements about the valuation which led to litigation. By eliminating a value-based method of valuation, the 2026 Regulations make the determination of Jewellery Allowance much more predictable, objective and easy to comply with.
Another important change is that the provisions related to the transfer of residence have also been amended. The 2016 Regulations limited the number of articles that could be transferred for use at the new address to a small number of items; however, the 2026 Regulations increase the quantity of articles that can be transferred to include new household and personal items and extend the same benefit to foreign nationals with non-tourist visas who meet other criteria as specified in the 2026 Regulations. This policy change reflects the current trend of increased mobility of labour globally and increased global employment in general.
Another important evolution is visible in the treatment of unaccompanied baggage. The 2016 framework provided limited guidance on timelines and exceptional circumstances. In contrast, the 2026 Rules expressly permit baggage to arrive within one month after or two months before the passenger’s arrival, with extensions of up to one year allowed for reasons beyond the passenger’s control. This codification introduces certainty and administrative flexibility.
From a procedural standpoint, the 2026 Rules mark a decisive shift towards digitisation. While the green and red channel system existed under the 2016 Rules, the new regime actively promotes advanced electronic declaration of baggage, aiming to reduce manual intervention, speed up clearance, and deter false declarations. The penal framework has also been clarified, expressly stating that mens rea is not essential for confiscation under customs law.
Complementing the substantive rules, the Customs Baggage (Declaration & Processing) Regulations, 2026, establish a mandatory electronic declaration system through the ICEGATE portal or the Atithi mobile application. Passengers carrying dutiable or prohibited goods must file declarations in CBD-I (accompanied baggage) or CBD-II (unaccompanied baggage). Advance filing up to three days prior to arrival is permitted, and declarations are subjected to risk-based verification. Separate declarations are required for currency (under FEMA) and pets, which must be supported by prescribed authorisations.
If you are a passenger carrying only non-dutiable and non-restricted items, then you can use the Green Channel; if you plan to declare an item (or items) that do fall into one of those categories, then you must use the Red Channel to clear your goods through Customs. Re-importing and temporarily importing personal effects is also possible. Export and Temporary Import Certificates may be used when you are re-importing or temporarily importing personal effects. The Customs Act also provides facilities for Customs to provide transit, detention, custody, and disposal of unaccompanied baggage (i.e., an individual who has left their baggage behind will have the baggage detained).
Penalties under Section 158(2)(ii) of the Customs Act will be applied if there is any non-compliance with these declaration and baggage provisions, and there is no requirement to demonstrate mens rea for Customs to confiscate an item. Finally, it should be noted that the 2026 baggage framework represents a significant policy shift towards providing a more favourable level of passenger facilitation, through increased allowances and digitalisation, whilst also retaining Customs oversight through mandatory disclosure, risk assessment, and enforcement, thus achieving a balance between convenience and compliance.
Hritvik Gupta is a legal writer and researcher associated with LEGALLANDS LLP, where he contributes analytical and research-driven articles on corporate governance, international trade laws, and policy reforms. His writing reflects a deep understanding of evolving legal frameworks and their impact on cross-border commerce and regulatory compliance.
Hritvik’s work bridges practical legal insight with emerging global regulatory trends, offering readers a balanced perspective that combines academic depth with real-world application. He takes a keen interest in the intersection of law, technology, and international policy, contributing to the discourse on how businesses and governments can adapt to dynamic legal environments.
Through his contributions to Legallands.com, Hritvik aims to make complex legal developments more accessible, insightful, and relevant to businesses, professionals, and policymakers operating in an increasingly interconnected world.
