Simplified Customs Regime
India is ushering in a new era of customs procedures starting February 2, 2026, with the introduction of the Baggage Rules, 2026, and related regulations.
This consolidated framework replaces a complex web of older rules, aiming for greater clarity, consistency, and ease of compliance for all travellers. With international travel on the rise and evolving shopping habits, these changes are designed to make the arrival process more efficient, minimize disagreements at customs, and better reflect contemporary travel patterns.
Enhanced Duty-Free Allowances
A significant update includes increased duty-free allowances for most travellers arriving by air or sea. Indian residents, foreign nationals with non-tourist visas, and individuals of Indian origin can now bring in goods valued up to ₹75,000 without incurring duty. Foreign tourists have a revised limit of ₹25,000, while airline crew members are entitled to ₹2,500. It's crucial to note that passengers entering India via land borders do not benefit from any general duty-free allowance, irrespective of their nationality.
Item-Specific Rules
Personal belongings like used clothing and souvenirs continue to be duty-free. New items acquired abroad, such as gifts, are permitted within the established value limits; exceeding these may result in customs duties. Specific categories have distinct regulations: alcohol and tobacco have defined limits, firearms require strict adherence to regulations, gold and silver in non-jewellery forms are outside duty-free provisions, and large electronics like televisions are not covered under these concessions. This categorization ensures clarity for commonly purchased items.
Jewellery Allowances Revised
Confusion around jewellery allowances has been addressed with a shift to weight-based limits. Female travellers can now carry up to 40 grams of duty-free jewellery, while all other passengers are allowed up to 20 grams. These revised allowances are applicable to Indian residents and tourists of Indian origin who have resided abroad for over a year. This move away from outdated value-based caps aims to streamline customs checks and reduce potential disputes.
Transfer of Residence Benefits
For individuals relocating permanently to India, the Transfer of Residence rules have been simplified. The longer the period spent abroad, the greater the duty-free entitlement. Those returning after 12 months abroad can bring goods worth ₹1,50,000 duty-free. This limit increases to ₹3,00,000 for stays between one and two years, and to ₹7,50,000 for those returning after more than two years. These entitlements apply to a standardized list of articles, simplifying the assessment process.
Temporary Imports & Pets
The new framework also accommodates temporary imports and re-imports with specific certificates, beneficial for those bringing professional equipment or exhibition items. Furthermore, each passenger aged 18 and above can now bring one laptop duty-free, and pets are explicitly included under concessional provisions, subject to import regulations. These updates reflect a modernization of allowances to align with contemporary travel needs and practices.
Digital Declarations & Green Channel
Complementing the baggage rules, the Customs Baggage (Declaration and Processing) Regulations, 2026, introduce electronic declaration options for both accompanied and unaccompanied baggage. Travellers can now file declarations through the ICEGATE portal or dedicated apps. The standardisation of Green and Red Channel processing, along with the consolidation of numerous previous circulars into a single operational regime, is expected to significantly reduce confusion, expedite clearance, and shorten wait times at customs checkpoints across India.
