Bringing iPhones And Gadgets From Abroad May Cost Less Under New Customs Rules 2026

New Baggage Rules 2026: In a major push to simplify procedures and enhance transparency, the government has notified the new Baggage Rules 2026, making it effectively cheaper and easier to bring iPhones and other electronic items from abroad.

The revised rules increase duty-free allowances based on different class of passengers. For instance, an Indian resident can bring up to Rs 75,000 worth items as duty-free.

Tourists of Indian origin, and foreigners holding valid non-tourist visas will now be eligible for a duty-free allowance of Rs 75,000. Tourists of foreign origin will be entitled to an allowance of Rs 25,000, while crew members will have an allowance of Rs 2,500.

The government has clarified that passengers arriving through land borders

will not be eligible for any general duty-free allowance under the revised framework.

Simplified Transfer Of Residence Benefits

The rules also modernise transfer of residence provisions by introducing a simplified, single-list approach for eligible duty-free articles, subject to an overall value cap. Passengers returning after a stay abroad of up to 12 months can claim benefits up to Rs 1.5 lakh, those staying abroad for one to two years up to Rs 3 lakh, and those with over two years of stay up to Rs 7.5 lakh.

Jewellery, Temporary Imports, And New Concessions

Special allowances for jewellery have been restructured by removing outdated value-based limits and shifting entirely to weight-based criteria. Eligible returning residents and tourists of Indian origin, after a stay abroad exceeding one year, can bring duty-free jewellery up to 40 grams for females and 20 grams for others.

The Rules further introduce provisions for temporary import and re-import of goods through baggage certificates to avoid unnecessary detention. In addition, consolidated concessions now formally allow duty-free import of one laptop for passengers above 18 years of age, along with pets, enhancing overall passenger facilitation.