Rules 5 and 6 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.
Rules 5 and 6 of the Baggage Rules, 2026 set the value of articles a passenger may bring in without payment of duty, and the weight of jewellery a returning passenger may bring. The figures printed are seventy-five thousand rupees for most passengers, twenty-five thousand rupees for a tourist of foreign origin, one new laptop for an adult, and forty or twenty grams of jewellery.
This article reads the Rules as amended up to 3 October 2026, that is, as made by Notification No. 14/2026-Customs (N.T.) (in force 2 February 2026; no amending notification found). Later notifications should be checked, and no official consolidated text exists.
A resident, tourist of Indian origin or foreigner with a valid visa other than tourist visa arriving other than by land may clear articles up to seventy-five thousand rupees without payment of duty; a tourist of foreign origin gets twenty-five thousand rupees. Annexure-I articles are excluded, allowances cannot be pooled, and jewellery is separately allowed up to forty grams (female) or twenty grams (others) after more than one year abroad.
Rule 5: the general allowance
Rule 5 sets the general allowance. It lets a resident or a tourist of Indian origin or foreigner with a valid visa, other than tourist visa, not being an infant, arriving in India other than by land, clear articles other than those mentioned in Annexure-I, up to the value of seventy-five thousand rupees, if they are carried on the person or in the bona fide accompanied baggage. The definitions of these passengers are in our article on rules 1 to 4.
Then four additions follow.
First proviso: tourist of foreign origin. A tourist of foreign origin, not being an infant, arriving other than by land, gets the same facility up to twenty-five thousand rupees.
Second proviso: arrival by land. A passenger arriving by land is allowed without payment of duty only used personal effects required for satisfying daily necessities of life. There is no value allowance for such a passenger under this rule.
Third proviso: the laptop. A passenger of eighteen years of age or above, other than a crew member, is allowed clearance of one new laptop including notepad in bona fide baggage without payment of duty.
Explanation: no pooling. A passenger's general allowance cannot be pooled with the allowance of any other passenger. A family of four cannot add up four allowances to cover one expensive article.
Rule 5 and 6 figures in one table
| Passenger | Allowance printed | Notes |
|---|---|---|
| Resident; tourist of Indian origin; foreigner with a valid visa other than tourist visa (not an infant), not arriving by land | Seventy-five thousand rupees | Articles other than Annexure-I; on the person or in bona fide accompanied baggage |
| Tourist of foreign origin (not an infant), not arriving by land | Twenty-five thousand rupees | Same Annexure-I exclusion |
| Any passenger arriving by land | Used personal effects for daily necessities only | Second proviso |
| Passenger eighteen years or above, other than crew | One new laptop including notepad | In bona fide baggage; third proviso |
| Female passenger: resident or tourist of Indian origin abroad for more than one year | Jewellery up to forty grams | Rule 6 |
| Other passenger in the same class | Jewellery up to twenty grams | Rule 6 |
If a family is not sure which row applies to each member, our compliance advisory team can help work it out before travel. The rate of duty charged on articles beyond these allowances is not in the Rules. It is notified under the Act, and our article on sections 77, 78, 80 and 81 explains where it comes from.
Annexure-I: what the allowance does not cover
Annexure-I (referred to in rules 3, 5 and 7) lists the following, as printed:
- 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.
- Television.
Read the entries carefully. Items 2 to 4 carry a quantity, so the excluded part is the quantity above the printed figure. Item 5 excludes gold or silver other than ornaments. Television is excluded outright.
Rule 6: the jewellery allowance
Rule 6 applies to a resident or tourist of Indian origin who has been residing abroad for more than one year and returns to India. Such a passenger is allowed clearance without payment of duty of jewellery up to a weight of forty grams if brought by a female passenger or twenty grams if brought by a passenger other than a female passenger, in bona fide baggage.
"Jewellery" in rule 2(1)(f) means articles of adornment ordinarily worn by a person, made of gold, silver, platinum or such other precious metals, whether studded or not. The weight limit is a separate allowance from the general allowance of rule 5. The rule does not state a value limit for jewellery, and this article states none.
Example. Priya, a resident, returns on a flight after living abroad for three years with a gold chain of thirty grams, a new laptop and other new articles whose total value is within seventy-five thousand rupees. The jewellery falls within rule 6 (forty grams for a female passenger). The laptop falls under the third proviso. The other articles fit within the allowance of rule 5. Her husband Rahul, travelling with her, cannot give her his unused allowance; the Explanation forbids pooling.
For the rules on transfer of residence, which give a larger allowance in addition, see our article on rules 7 to 9. For unaccompanied baggage and crew, see rules 10 and 11.
Need help with baggage and import compliance?
Where a traveller's articles look likely to exceed the allowance, or where a family is moving and wants to plan what to carry, talk to our compliance advisory team before the trip. For the parent provision, see our article on section 79.
Key takeaways
- The general allowance is seventy-five thousand rupees; for a tourist of foreign origin it is twenty-five thousand rupees.
- A passenger arriving by land gets only used personal effects required for daily necessities of life under rule 5.
- One new laptop including notepad is allowed to a passenger of eighteen years or above, other than crew.
- Allowances cannot be pooled between passengers.
- Jewellery: forty grams for a female passenger, twenty grams for others, after residence abroad of more than one year.
Read next
- Rules 1–4 of the Baggage Rules, 2026: definitions, personal effects and re-import
- Rules 7–9 of the Baggage Rules, 2026: transfer of residence, currency and pets
- Rules 10 and 11 of the Baggage Rules, 2026: unaccompanied baggage and crew
- Section 79 of the Customs Act: bona fide baggage
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.