Rules 1 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Baggage Rules, 2026 decide what a passenger arriving in India may bring in without paying customs duty. Rules 1 to 4 fix the start date, the key definitions, the clearance of used personal effects and the rules for re-import and temporary import of personal effects.
The Rules are made under section 79 of the Customs Act, 1962 by Notification No. 14/2026-Customs (N.T.) dated 1 February 2026, in force from 2 February 2026, in supersession of the Baggage Rules, 2016 (except for things done or omitted before the supersession). This article reads them as amended up to 3 October 2026, that is, as made by Notification No. 14/2026-Customs (N.T.) (no amending notification found); later notifications should be checked, and no official consolidated text exists.
The Baggage Rules, 2026 apply from 2 February 2026 and replace the 2016 Rules. A passenger, including an infant, may clear used personal effects needed for daily necessities of life and travel souvenirs without payment of duty, except the articles listed in Annexure-I. Personal effects taken out of India earlier may come back on a departure declaration, and a tourist may import personal effects temporarily if they are re-exported on departure.
Rule 1: commencement and what it replaces
Rule 1(1) gives the short title, Baggage Rules, 2026. Rule 1(2) brings them into force on 2 February 2026. The enacting words say the Baggage Rules, 2016 are superseded, except as respects things done or omitted to be done before the supersession. A passenger arriving on or after 2 February 2026 is therefore tested against the 2026 Rules. For the section under which they are made, see our article on section 79 and the wider baggage provisions in sections 77 to 81.
Rule 2: definitions
Rule 2(1) defines the terms the rest of the Rules depend on.
| Term | Meaning as printed |
|---|---|
| Act | The Customs Act, 1962 |
| Annexure / Appendix | The Annexures and the Appendix appended to the Rules |
| Foreigner with a valid visa, other than tourist visa | A foreigner possessing a valid visa, other than a tourist visa, and staying in India for more than six months |
| Infant | A child not more than two years of age |
| Jewellery | Articles of adornment ordinarily worn by a person, made of gold, silver, platinum or such other precious metals, whether studded or not |
| Personal effects | All articles (new or used) which a passenger may reasonably require for personal use during the journey, taking into account all the circumstances of the journey, but excluding goods imported or exported for commercial purposes |
| Resident | A person ordinarily residing in India and holding a valid passport issued under the Passports Act, 1967 |
| Tourist | A person not ordinarily resident in India who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes |
Rule 2(2) adds that words used but not defined in the Rules, if defined in the Customs Act or the Customs Tariff Act, 1975, carry those meanings.
Two points matter in practice. First, "personal effects" can be new or used, but commercial goods are excluded. Second, the line between a tourist (up to six months in any twelve months period) and a foreigner with a valid visa other than tourist visa (more than six months) decides which allowance applies later in the Rules.
Need a hand working out which category a client falls in? Our compliance advisory team can walk through the facts.
Rule 3: used personal effects and travel souvenirs
Rule 3 allows a passenger, including an infant arriving in India, to clear used personal effects required for satisfying daily necessities of life and travel souvenirs, carried on the person or in the bona fide baggage, without payment of duty. The exception is the articles mentioned in Annexure-I.
Annexure-I lists: fire arms; cartridges of fire arms exceeding 50; cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 grams; alcoholic liquor or wines in excess of two litres; gold or silver in any form other than ornaments; and television. The same list is referred to in rules 5 and 7. Our article on rules 5 and 6 shows how it limits the general allowance.
The rule is limited to used effects needed for daily life plus souvenirs. New articles are dealt with under the allowance rules, not rule 3.
Rule 4: re-import and temporary import
Rule 4 deals with personal effects other than the used effects needed for daily necessities of life.
Rule 4(1) re-import. An article of personal effects taken out of India earlier by a resident, a tourist of Indian origin, a foreigner with a valid visa other than tourist visa, or a member of his family, is allowed clearance without payment of duty. Two conditions apply: a declaration must have been made at the time of departure from India, electronically or otherwise, and the Deputy Commissioner or Assistant Commissioner of Customs must be satisfied with it.
Rule 4(2) temporary import. An article of personal effects carried by a tourist and required for the stay in India may be imported temporarily without payment of duty, on a declaration made electronically or otherwise, subject to re-export when the tourist leaves India for a foreign destination.
Rule 4(3). Passengers using the facility may be subject to risk based verification.
Example. Meera, a resident, leaves Delhi with a camera and files a departure declaration electronically. She returns a month later with the same camera. Under rule 4(1) it is allowed in without payment of duty, if the Deputy Commissioner or Assistant Commissioner is satisfied with the declaration. Separately, Tom, a tourist, carries a drone for his stay and declares it on arrival. Under rule 4(2) it may enter temporarily, but must leave with him.
Which rule applies to which article
| Situation | Rule | Key condition |
|---|---|---|
| Used effects for daily necessities and travel souvenirs | 3 | Not an Annexure-I article |
| Article taken out earlier, coming back | 4(1) | Departure declaration, officer's satisfaction |
| Tourist's effects for the stay | 4(2) | Declaration; re-export on leaving |
| Any use of rule 4 | 4(3) | May face risk based verification |
For the electronic declaration process that sits alongside these Rules, read our article on the Baggage (Declaration and Processing) Regulations, 2026, regulations 1 to 3. Our article on rules 7 to 9 covers the transfer-of-residence provisions.
Need help with baggage clearance questions?
If a client is relocating, returning after a long stay or visiting India for work, the right category under these definitions decides everything that follows. Talk to our compliance advisory team before the journey, not at the counter.
Key takeaways
- The Baggage Rules, 2026 are in force from 2 February 2026 and replace the Baggage Rules, 2016.
- "Tourist" means a stay of not more than six months in any twelve months period; the other foreigner category means a valid visa other than tourist visa and a stay of more than six months.
- Used personal effects for daily necessities and travel souvenirs clear without payment of duty, except Annexure-I articles.
- Re-import under rule 4(1) needs a declaration made at departure and the officer's satisfaction.
- A tourist's temporary import under rule 4(2) must be re-exported on leaving.
Read next
- Rules 5 and 6 of the Baggage Rules, 2026: general allowance, laptop and jewellery
- Rules 7 to 9 of the Baggage Rules, 2026: transfer of residence, currency and pets
- Section 79 of the Customs Act: bona fide baggage
- Baggage Declaration and Processing Regulations, 2026: regulations 1 to 3
Disclaimer: Based on the customs rules named above as published on the CBIC Tax Information Portal and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, rates and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.