India's Baggage Rules 2026: what you can bring in duty-free
India's Baggage Rules, 2026 came into force on 2 February 2026. You can bring new goods worth ₹75,000 duty-free if you're a resident, an NRI or OCI cardholder, or a foreigner on a non-tourist visa. A foreign tourist gets ₹25,000. Used personal effects come in free with no value limit.
- One new laptop is allowed on top, for passengers aged 18 and over.
- Goods above your allowance pay about 38.5% duty, on the excess only.
- If you're moving home, a transfer of residence allowance of up to ₹7,50,000 comes on top of everything else.
You declare dutiable goods in Form CBD-I, which you can file up to three days before you land.
This guide is our interpretation of India's published customs rules, for general information. It isn't legal or customs advice, and Smuggl isn't liable for loss from relying on it. Customs decides how your goods are treated when you land.
What are India's Baggage Rules, 2026?
The Baggage Rules, 2026 are India's customs rules for what a passenger can bring in without paying duty. The government notified them on 1 February 2026 as Notification No. 14/2026-Customs (N.T.). They came into force on 2 February 2026 and replaced the Baggage Rules, 2016.
Two other documents work alongside them. The Customs Baggage (Declaration and Processing) Regulations, 2026 cover how you declare what you carry, and CBIC's Master Circular No. 04/2026-Customs tells officers how to apply the rules. Our guide to the green and red channels covers the declaration side.
What changed from the 2016 rules?
| Item | Baggage Rules, 2016 | Baggage Rules, 2026 |
|---|---|---|
| General allowance, resident or tourist of Indian origin | ₹50,000 | ₹75,000 |
| General allowance, foreign tourist | ₹15,000 | ₹25,000 |
| Foreigner on a valid visa other than a tourist visa | No separate class | Own class, ₹75,000 |
| Transfer of residence, two years or more abroad | ₹5,00,000 | ₹7,50,000 |
CBIC's FAQ lists the other changes:
- The special jewellery allowance now uses weight limits only. The old value caps are gone.
- The two transfer of residence lists of household goods became one list with an overall value cap.
- Transfer of residence now covers foreign professionals moving to India.
- The laptop and pet concessions sit inside the rules themselves.
- Valuables you take abroad or bring in temporarily get an export certificate or a temporary import certificate, with digital monitoring.
- Passengers arriving by land get used personal effects only.
Who gets which duty-free allowance?
| Who you are | Allowance for new goods, per trip |
|---|---|
| Resident: you hold a valid Indian passport and normally live in India | ₹75,000 |
| Tourist of Indian origin: an NRI or an OCI cardholder visiting India | ₹75,000 |
| Foreigner on a valid visa other than a tourist visa, staying more than six months | ₹75,000 |
| Tourist of foreign origin: not normally resident, staying six months or less in any twelve months | ₹25,000 |
| Crew member | ₹2,500 |
These limits apply to new articles you carry on you or in your accompanied baggage when you arrive by air or sea. If you arrive by land, only used personal effects come in duty-free, and there's no general allowance. An infant also gets used personal effects only.
The allowance belongs to each passenger. CBIC's FAQ says two passengers can't pool theirs to clear one expensive article. Our duty-free calculator adds up your items against your own limit, and the India duty-free allowance page has the short version.
What counts toward the allowance, and what doesn't?
New articles count. Used personal effects don't: every passenger, including an infant, can bring the used articles they need for daily life with no value limit. Our guide to used personal effects explains what qualifies.
One new laptop sits outside the allowance (more below). Some articles aren't covered by the allowance at all. Annexure I of the rules lists them, and it includes firearms, gold or silver in any form other than ornaments, and televisions.
Can you bring a laptop duty-free?
Yes. A passenger aged 18 or over, other than a crew member, can bring one new laptop duty-free. The rules word it as "laptop including notepad". It comes on top of the general allowance, so the laptop doesn't use up any of your ₹75,000 or ₹25,000.
How much jewellery can you bring?
Used jewellery you reasonably need for the journey comes in duty-free as a personal effect. Beyond that, the rules add a special allowance for a resident or tourist of Indian origin who has lived abroad for more than one year:
| Passenger | Duty-free jewellery |
|---|---|
| Female passenger | Up to 40 grams |
| Any other passenger | Up to 20 grams |
Bona fide jewellery above those weights is allowed on payment of duty. Gold or silver in any other form, such as bullion, isn't covered by the allowance and has to be declared. If you're bringing jewellery for an event and taking it back, you can ask customs for a temporary baggage import certificate on arrival.
What is the transfer of residence allowance?
If you're moving back to India after time abroad, the rules give you a separate allowance for personal and household articles. It sits over and above your used personal effects and your general allowance.
| Time abroad | Before | Now | Condition |
|---|---|---|---|
| 3 to 12 months | ₹60,000 for 3 to 6 months, ₹1,00,000 for 6 to 12 months | ₹1,50,000 | One unit each of the listed household articles |
| 1 to 2 years | ₹2,00,000 | ₹3,00,000 | You haven't used this concession in the past three years |
| More than 2 years | ₹5,00,000 | ₹7,50,000 | Short visits to India add up to six months or less over the previous two years |
The household list, Annexure II, has 30 articles and allows one unit of each within an overall value cap. It includes items such as a refrigerator, a washing machine, an air conditioner, a laptop and a gaming console. A shortfall of up to two months in the stay abroad can be condoned by the Assistant or Deputy Commissioner of Customs in some cases, such as terminal leave.
A foreigner on a non-tourist visa who is moving to India gets the same three amounts, based on how long they intend to stay in India: ₹1,50,000 for 6 to 12 months, ₹3,00,000 for 1 to 2 years and ₹7,50,000 for 2 years or more. If they leave early, they have to tell customs and may owe duty and interest on the excess. Our guide for returning NRIs goes through the conditions in detail.
What happens if you go over the allowance?
You pay duty on the part above your allowance, not on the whole price. For baggage the rate is a flat 35% basic customs duty plus a 10% surcharge on that duty, about 38.5% in total. A resident who brings back one new camera worth ₹1,00,000 has ₹25,000 above the ₹75,000 allowance, so the duty is roughly ₹9,600. Our guide to how customs duty works in India explains where the rate comes from.
If you don't pay, customs can detain the goods. You can clear them later by paying the duty with any interest and storage charges, within six months. A Commissioner of Customs can extend that by another six months.
What do you need to declare?
A passenger carrying dutiable or prohibited goods declares them electronically in Form CBD-I, on CBIC's Atithi app or on ICEGATE. You can file up to three days before you arrive and update the declaration until you land. A family member or legal guardian files for a child under 18. You then take the red channel with your declaration.
Form CBD-I's questions also cover some things the allowance doesn't:
- Pets. A resident, tourist of Indian origin or long-stay visa holder can bring two pets, a cat and a dog, under transfer of residence after two years or more abroad. You declare an advance No Objection Certificate from Animal Quarantine and Certification Services, or a DGFT import authorisation.
- Currency. You file a Currency Declaration Form if your foreign exchange totals more than US$10,000, or your foreign notes alone come to more than US$5,000. A resident can take out Indian currency up to ₹25,000.
- Prohibited articles. Examples are narcotic drugs, wildlife products, counterfeit currency, and maps or literature that show India's boundaries wrongly.
What about unaccompanied baggage and valuables you take abroad?
- Unaccompanied baggage is baggage that travels separately from you. It has to have been in your possession abroad and be sent to India within one month of your arrival, which an Assistant or Deputy Commissioner can extend. It can arrive up to two months before you do, and up to a year in some circumstances beyond your control. You declare it in Form CBD-II.
- If you take valuables such as jewellery or electronics out of India, you can get an export certificate (Form CBD-III) before you leave. It makes re-entry smoother. It stays valid until your first return or six months, whichever is earlier, and can't be extended.
- A tourist can bring personal effects in temporarily and take them back, with a temporary baggage import certificate (Form CBD-IV). It lasts until the tourist's first departure or six months, whichever is earlier, and you show it to customs when you leave.
Are these the same as airline baggage rules?
No. The Baggage Rules are customs rules about what you can bring into India and what it costs. How many bags you can take, how heavy they can be and what goes in the cabin are set by your airline and by aviation security. Our guide to liquids and power banks in hand luggage covers the cabin side.
Frequently asked questions
What are the Baggage Rules, 2026?
India's customs rules for passenger baggage, notified on 1 February 2026 as Notification No. 14/2026-Customs (N.T.) and in force from 2 February 2026. They set the duty-free allowances for new goods, the concession for used personal effects, and the transfer of residence benefits. They replaced the Baggage Rules, 2016.
What is the duty-free baggage allowance for India in 2026?
₹75,000 for a resident, a tourist of Indian origin (an NRI or OCI cardholder) or a foreigner on a valid visa other than a tourist visa. ₹25,000 for a foreign tourist, and ₹2,500 for crew members. It applies to new goods you bring in by air or sea.
Did the duty-free allowance go up from ₹50,000?
Yes. For a resident or tourist of Indian origin it rose from ₹50,000 to ₹75,000, and for a foreign tourist from ₹15,000 to ₹25,000.
Do NRIs get the ₹75,000 allowance?
Yes. The rules treat NRIs and OCI cardholders as tourists of Indian origin, and a tourist of Indian origin gets ₹75,000. The ₹25,000 limit is for a tourist of foreign origin.
Can family members combine their allowances?
No. CBIC's FAQ says one passenger's free allowance can't be pooled with another's to clear an expensive article. Each person's allowance is their own.
Can I bring a new laptop to India without paying duty?
Yes, one. A passenger aged 18 or over, other than a crew member, can bring one new laptop duty-free. It comes on top of the general allowance.
How much gold jewellery can I bring duty-free?
A resident or tourist of Indian origin who has lived abroad for more than one year can bring up to 40 grams duty-free if female and up to 20 grams otherwise. Used jewellery you reasonably need for the journey comes in as a personal effect. Gold or silver other than ornaments isn't covered by the allowance.
What is the transfer of residence allowance?
An extra allowance for people moving to India after time abroad. For a returning resident or person of Indian origin it is ₹1,50,000 for 3 to 12 months abroad, ₹3,00,000 for 1 to 2 years and ₹7,50,000 for more than 2 years. It sits over and above your used personal effects and the general allowance.
How much duty do I pay if I go over the allowance?
About 38.5% of the value above your allowance: a 35% basic customs duty plus a 10% surcharge on that duty. Duty applies only to the excess, not to the whole value.
Does the allowance apply if I arrive by land?
No. Passengers arriving by land get used personal effects duty-free but no general allowance.
Sources
Checked on November 15, 2026. Rules, limits and fees change.
- CBIC: FAQs on the Baggage Rules, 2026 (allowances, definitions, transfer of residence, jewellery, laptop, unaccompanied baggage, certificates)
- CBIC: Notification No. 14/2026-Customs (N.T.), the Baggage Rules, 2026 (the rules)
- Customs Baggage (Declaration and Processing) Regulations, 2026, Notification No. 15/2026-Customs (N.T.), with Form CBD-I (Kolkata Customs compilation) (declaration timing and Form CBD-I)
- CBIC: Circular No. 04/2026-Customs (detention of goods)
- The Times of India, reporting PTI: Govt raises duty-free baggage limit to Rs 75,000 (the earlier ₹50,000 and ₹15,000 limits)
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