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In exercise of the powers conferred by section 79 of the Customs Act,
1962 (52 of 1962), and in supersession of the Baggage Rules, 2016, except as respects things
done or omitted to be done before such supersession, the Central Government hereby makes
the following rules, namely: -
1. Short title and commencement. - (1) These rules may be called the Baggage Rules,
2026.
(2) They shall come into force on the 2nd of February, 2026.
2. Definitions. - (1) In these rules, unless the context otherwise requires, -
(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “Annexure” means the Annexures appended to these rules;
(c) “Appendix” means the Appendix appended to these rules;
(d) “foreigner with a valid visa, other than tourist visa” means a foreigner possessing a
valid visa, other than a tourist visa and staying in India for more than six months;
(e) “infant” means a child not more than two years of age;
(f) "jewellery” means articles of adornment ordinarily worn by a person, made of gold,
silver, platinum or such other precious metals, whether studded or not;
(g) “personal effects” means all articles (new or used) which a passenger may reasonably
require for his personal use during the journey, taking into account all the
circumstances of the journey, but excluding any goods imported or exported for (h) “resident” means a person ordinarily residing in India and holding a valid passport
issued under the Passports Act, 1967 (15 of 1967);
(i) “tourist” means a person not ordinarily resident in India and 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.
(2) Words and expressions used and not defined in these rules but defined in the Customs
Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975) shall have the same
meanings respectively as assigned to them in the said Acts.
3. Duty free imports of personal effects- A passenger, including an infant arriving in India,
shall be allowed clearance of used personal effects required for satisfying daily necessities of
life and travel souvenirs, carried on the person or in his bona fide baggage, free of duty, other
than those articles mentioned in Annexure-I.
4. Provisions for re-import and temporary import. - (1) Any article of personal effects
other than used personal effects required for satisfying daily necessities of life, taken out
earlier by the resident or tourist of Indian origin or foreigner with a valid visa, other than
tourist visa, or member of his family, from India shall be allowed free of duty, on submission
of declaration made at the time of his departure from India electronically or otherwise,
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