As of February 2, 2026, all travellers entering India will be governed by the new customs framework under the Baggage Rules, 2026, published by the Government of India with the Customs Baggage (Declaration and Processing) Regulations, 2026, and Master Circular. Together, these replace the older rules, notifications and circulars that had accumulated over the years.
The new customs framework was created to provide clarity, uniformity in enforcement and facilitate compliance, especially among international travelers, and changes in shopping behaviour across the globe.
The new framework will change the existing duty-free limits, fees for bringing jewellery into India and implement a digital declaration process for travellers arriving into India, and additionally also clearly define different types of travellers.
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In doing this, the intention is to reduce the number of disputes between travellers and the Customs department and create a more efficient experience when travellers arrive in India.
Higher duty-free allowances
Under the new Baggage Rules, 2026, the duty-free allowance has increased for most types of travellers arriving by air or sea. This is the total amount of goods a passenger can bring into India without paying customs duty.
The new duty-free limits are:
Indian residents: Up to Rs 75,000
Tourists of Indian origin: Up to Rs 75,000
Foreign nationals holding valid non-tourist visas: Up to Rs 75,000
Tourists of foreign origin: Up to Rs 25,000
Airline crew members: Up to Rs 2,500
These allowances only apply to goods that passengers have on them or in genuine baggage. Specifically, the rules state that, irrespective of the nationality of any passenger, no general duty-free allowance will be permitted for any passenger who is entering India via land border.
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Jewellery allowances
The introduction of a new baggage policy simplifies the rules regarding jewellery for returning travellers, completely removing antiquated value limits and establishing a new weight-based allowance for overseas clothing items. The jewellery allowance for women is set at 40 grams, while the allowance for other travellers is 20 grams. However, this only applies to residents of India and people of Indian descent who have lived outside of India for 12 months or more.
Transfer of Residence (TR) benefits
Travellers who are permanently relocating to India can take advantage of better duty-free allowances under a simpler Transfer of Residence system. The longer the stay abroad, the greater the benefit limit:
Stayed abroad up to 12 months: Rs 1,50,000 cap
Stayed 1-2 years: Rs 3,00,000 cap
Stayed more than 2 years: Rs 7,50,000 cap
These benefits come with a single, streamlined list of duty-free items and an overall value cap that makes it easier for returning residents to calculate their allowances.
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Temporary import, re-import gets easier
The new rules allow provisions for temporary import certificates and re-import certificates. The travelers who carry items on a temporary basis, like professional equipment or exhibition materials, get relief as the new rules avoid unnecessary detention or disputes at the customs entry point.
One laptop and pets included
Now, one laptop is duty-free for each passenger aged more than 18 years or above. Pets have also been recognized as duty-free under consolidated concessional provisions, subject to applicable animal import rules.
