New Baggage Rules Raise Free Allowance to 75,000 from 50,000 with 40 gms of Gold after Stay more than One Year

"Attention travelers!

Your return home has become even easier. The Government of India has started a new tradition of welcoming with the Baggage Rules 2026. Now it's your turn to be a smart traveler...

Follow the 3 Golden Rules

Go Digital

Forget paper forms. Submit your declaration through the Government’s ‘ATITHI’ digital platform before landing.

Early declaration = Faster clearance.

Know the Limits

The new ₹75,000 duty-free allowance is meant for genuine personal use and family gifts. Stay within limits to pass smoothly through the Green Channel.

Foreign Currency

· Foreign currency exceeding USD 5,000 in cash?

Declare it and use the Red Channel. Transparency prevents penalties.

What Has Changed?

1. Higher Duty-Free Allowance (General Free Allowance – GFA)

The most noticeable reform is a 50% increase in the duty-free limit:

Category	Earlier	Now
Indian residents, OCIs & foreign nationals (non-tourist visa)	₹50,000	₹75,000
Foreign tourists	₹15,000	₹25,000

This revision reflects inflation, rising global prices, and modern travel realities.

2. Reduced Duty Rate

Customs duty on baggage exceeding the GFA has been reduced from 20% to 10% — a major relief for travelers.

3. Jewelry Rules – Now Weight Based

One of the biggest reforms:

Jewelry allowance is no longer based on value but on weight.

For Indian residents and persons of Indian origin staying abroad for more than one year:

· Women: Up to 40 grams duty-free

· Men: Up to 20 grams duty-free

This reform was influenced by observations of the Delhi High Court in Qamar Jahan vs. Union of India, where the Court emphasized that genuine travelers should not face daily hardship over personal jewelry.

4. Laptop Clarity

One laptop or notebook computer per passenger above 18 years is now clearly recognized as duty-free.

This removes long-standing confusion.

5. Transfer of Residence (ToR)

Passengers returning after staying abroad for more than two years can now bring:

· Household goods up to ₹7.5 lakh duty-free (earlier lower limit)

Modern appliances now explicitly included:

· Air fryers

· Microwave ovens

· Robotic vacuum cleaners

· Other contemporary household electronics

The rules now reflect modern living standards.

6. Digital Declaration – The ATITHI System

Under the new 2026 Regulations:

· A single electronic declaration replaces paper forms.

· Submission can be done before boarding.

· Faster processing at busy airports like Delhi and Mumbai.

This aligns with India’s push toward digital governance.

What Has NOT Changed?

No GFA for Land Border Arrivals

Passengers arriving via land borders from:

· Nepal

· Bangladesh

· Pakistan

· Bhutan

· Myanmar

do not get the General Free Allowance under current rules.

Separate notification by Central Board of Indirect Taxes and Customs would be required for any change.

Items NOT Covered Under Duty-Free Allowance

As per Annexure I of the 2026 Rules, duty-free benefit does not apply to:

· Firearms

· More than 50 cartridges

· More than 100 cigarettes / 25 cigars / 125g tobacco

· Alcohol exceeding 2 liters

· Gold or silver in forms other than jewelry

· Televisions

Commercial quantities remain strictly prohibited.

Important Advice for Travelers

✔ Preserve invoices for electronics and valuables

✔ Submit digital declaration before boarding

✔ Stay within ₹75,000 GFA (air/sea arrivals only)

✔ Declare excess currency

✔ Avoid commercial quantities

Why This Reform Matters

The overhaul was driven by:

· Rising international passenger traffic

· Inflation and rising gold prices

· Judicial intervention

· Push for digital governance

'Golden Rules':

-Go Digital: Leave the old days of paper forms behind. Fill out your declaration on the 'ATITHI' app before the plane lands.

-Know the Limits: Remember, the ₹75,000 free limit is for the happiness of you and your family. Bring only as much luggage as the rules allow, so your passage through the green channel becomes easier.

-If you If you have luggage or foreign currency exceeding the permitted amount (over $5,000 in cash), don't hide it; instead, go and report it to Red Channel."

When returning from abroad, most people bring gifts for their own use or for family and friends. However, there's always the confusion of whether customs will allow the items to pass, whether customs duty will be levied on the items, and if so, how much. Tensions persist until they're finally cleared from the airport. But this time, the government has taken a positive step. For the first time in ten years, the Indian government has completely revised and rewritten the rules that govern what you can bring into the country and how much you can bring without paying customs duty.

The Baggage Rules 2026, notified by the Finance Ministry on February 1, 2026, replace the 2016 Baggage Rules and came into effect on February 2. This major overhaul also included the Customs Baggage (Declaration and Processing) Regulations, 2026, and a master circular that consolidates and replaces all previous circulars. These measures represent the most significant change to India's customs baggage framework.

These changes were driven by several factors: increased international passenger traffic, a decade-long rise in consumer goods prices, a sharp rise in gold prices, a landmark Delhi High Court decision that restrained government officials from acting arbitrarily, and the government's own move toward digital governance. The result is simpler, clearer, and more modern rules for the millions of passengers who pass through Indian airports each year.

Higher Duty-Free Allowance (GFA):

The most immediately noticeable change is the 50 percent increase in the General Free Allowance (GFA). This is the amount of baggage a passenger can bring in without paying customs duty. For Indian residents, Overseas Citizens of India (OCIs), and foreign nationals arriving on non-tourist visas, the duty-free limit has been increased from ₹50,000 to ₹75,000. For foreign tourists, the limit has been increased from ₹15,000 to ₹25,000.

Duty Rate Reduction:

The customs duty rate on personal imports exceeding the Free Allowance (GFA) has been reduced from 20 percent to 10 percent.

Jewelry (From Value to Weight):

One of the most significant reforms is the change in the way the jewelry allowance is calculated. The new rules eliminate the value limit entirely and replace it with a weight-based limit. Indian residents and tourists of Indian origin who have stayed abroad for more than a year can now import up to 40 grams (for women) and 20 grams (for men) of gold jewelry duty-free.

This change was partly a result of the Delhi High Court's observations in the Qamar Jahan vs. Union of India case, where the court warned that customs provisions should not become a daily hassle for genuine travelers carrying jewelry and directed the government to streamline the rules. That legal gesture has directly resulted in legal action.

Laptops are now 'declared' duty-free:

Laptops have become an important part of life and are carried by most travelers, especially students, IT professionals, and regular travelers. The new rules clearly specify the duty-free import of a laptop or notebook computer for travelers over 18 years of age. Previously, there was some confusion regarding this.

Transfer of Residence (ToR):

For those returning to India after a long stay abroad, known as a "Transfer of Residence" (ToR) in customs parlance, the rules now offer significant flexibility. Those who have been abroad for more than two years can now bring in household and personal goods worth up to ₹7.5 lakh duty-free, a significant increase from the previous limit.

Similarly, the list of permitted household goods has been modernized to suit modern times. Air fryers, microwave ovens, robotic vacuum cleaners, and other appliances that did not exist or were not as common when the 2016 rules were written are now explicitly included.

Electronic Declaration (ATITHI APP):

The most significant change from a procedural perspective is the move to digital customs declarations. Under the new Customs Baggage (Declaration and Processing) Regulations, 2026, arriving passengers will be required to complete a single digital declaration, integrated into India's 'Atithi' platform, instead of filling out paper forms at the airport. Passengers can now submit their declarations before boarding flights, allowing for faster clearance upon arrival. At busy airports like Delhi and Mumbai, which handle millions of international passengers annually, the transition to advance digital declarations is expected to significantly reduce waiting times at customs counters.

What hasn't changed and things to keep in mind:

Although the new rules are significantly more liberal and clear than their predecessors, several restrictions remain in place. Passengers arriving in India via land borders from Nepal, Bangladesh, Pakistan, Bhutan, or Myanmar will not receive any general duty-free allowance under the new framework. The increased GFA applies only to those arriving by air and sea. Travelers should also remember that GFA only covers personal items and genuine gifts for family. and if found in commercial quantities, they may be confiscated and subject to fines.

Furthermore, items listed in Annexure I of the Baggage Rules, 2026, are not duty-free. The list of such items includes: firearms; more than 50 firearm cartridges; more than 100 sticks of cigarettes or more than 25 cigars or more than 125 grams of tobacco; more than two liters of alcoholic liquor or wine; gold or silver in any form, other than jewelry, and televisions.

Important points for travelers:

For your own safety and convenience, preserve purchase invoices for electronics, jewelry, and other expensive items. Complete the digital guest declaration before boarding. Stay within the GFA for air or sea travel.