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Circular No. 04/2026–Customs
F. No. 450/174/2024–Cus IV
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 1st of February, 2026.
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax,
All Principal Commissioners/ Commissioners of Customs/Customs (Preventive),
All Principal Director Generals/Director Generals under CBIC.
Subject: Guidelines for uniform implementation of Baggage Rules, 2026-reg.
Madam/Sir,
The Baggage Rules, 2026 and the Customs Baggage (Declaration and Processing)
Regulations, 2026 have been notified vide notifications No.14/2026- Customs (N.T.) and
15/2026-Customs (N.T.) both dated 01.02.2026, respectively in supersession of the earlier
Baggage Rules, 2016 with the objective of simplifying procedures, enhancing passenger
facilitation, ensuring transparency, enabling electronic and advance declarations, and smooth
clearance of passenger baggage. Over the years, the Board has issued a large number of
circulars addressing specific operational scenarios relating to baggage clearance. While the
new Rules and Regulations provide a comprehensive statutory framework, several of these
operational clarifications continue to remain relevant. Accordingly, in order to ensure
uniformity of customs procedures and to provide a single, reference for field formations and
passengers, this Master Circular consolidates the statutory provisions with the applicable
instructions contained in earlier circulars. This Circular is clarificatory in nature and does not
amend, dilute or expand the scope of any provision of the Customs Act, 1962, the Baggage
Rules, 2026 or the Customs Baggage (Declaration and Processing) Regulations, 2026. This
Circular is issued in supersession of previous Circulars/ instructions, as specified in Annexure
A to this Circular.
2
The provisions of this Circular apply to all passengers arriving in or departing from
India, including residents, tourists, non-resident Indians, OCI cardholders, foreigners with
valid visas, crew members and diplomatic personnel. It is pertinent to note that a new class of
passenger i.e. foreigner with a valid visa, other than tourist visa has been created to provide
specific treatment to such foreigners who are residing in India on long term basis. These
instructions cover both accompanied and unaccompanied baggage handled at airports,
seaports, land customs stations and other notified customs stations.
(i) Declaration of Baggage.- Passengers who are not required to declare anything on which
payment of duty is involved or not required to make declaration regarding currency or pet can
straight away use Green Channel for exit. All passengers arriving in India who are carrying
dutiable or prohibited goods are required to declare their accompanied baggage electronically
in the Customs Declaration Form prescribed under the Customs Baggage (Declaration and
Processing) Regulations, 2026, prior to entering the Green Channel. Declarations may be filed
on arrival or up to three days in advance of arrival through the designated automated system.
In this connection, DG System has developed the web application or mobile application
namely, Atithi. Where electronic filing is not feasible, the proper officer may permit
declaration through alternative modes as provided in the Regulations. Non-declaration or
mis-declaration of baggage shall attract action under the Customs Act, 1962. Unaccompanied
baggage containing dutiable personal effects shall be declared electronically in the prescribed
form and processed in accordance with the Regulations.
(ii) Personal Effects and Duty-Free Allowances.-Personal effects include all articles,
whether new or used, which a passenger may reasonably require for personal use during the
journey, taking into account the circumstances of travel, but excluding goods imported or
exported for commercial purposes. The new definition of personal effects has been added in
line with Revised Kyoto Convention. Only used personal effects required for satisfying daily
necessities of life are allowed duty free without limit. Officers are not required to verify the
newness of every article unless the articles are prima facie new and which may establish
original packaging. Passengers are entitled to duty-free clearance of articles within the value
limits prescribed under the Baggage Rules, 2026, subject to exclusions for prohibited or
restricted articles. These entitlements are also available, where applicable, to foreign
professionals and other eligible categories specified in the Rules. Further, passengers
excluding infants are eligible for monetary duty-free allowances and transfer of residence
benefits subject to the class and duration of stay abroad or in India, as specified in the
Annexure-B to this Circular.
(iii) Temporary Export and Temporary Baggage Import Certificate.- To facilitate hassle-
free entry, passengers may apply for an export certificate prior to their departure, recording
declaration on web application or mobile application namely, Atithi by providing particulars of
such valuables, which may be relied upon at the time of re-import. Such passengers may
arrive at the airport well in advance for verification of the articles by the Customs Officer and
generation of the export certificate. The temporary export certificate will be valid upto first
arrival of passenger in India or a period of six months, whichever is earlier. Tourists carrying
valuables for use during their stay in India may be allowed temporary duty-free import,
subject to declaration and re-export till the time of first departure of the tourists from India or
within six months, whichever is earlier. Appropriate temporary import certificates may be
issued by the Customs officer and the same to be verified by Customs at the time of departure
of the passenger. Passengers are advised to take temporary baggage import certificate or
export certificate if such articles carried by them are not for personal use required for
satisfying daily necessities of life.
(iv) Jewellery and Valuables. - The Baggage Rules, 2026 provide a distinct treatment for
jewellery by defining the term and prescribing a special duty-free allowance for eligible
residents and tourists of Indian origin residing abroad for more than one year. The valuables
including jewellery carried by passengers shall be dealt in the following manner:
(a) Used Personal jewellery and valuables as used personal effects.- Used personal
effects, including personal jewellery and valuables required for daily necessities of
life, carried on the person or in bona fide baggage, shall be allowed duty free
clearance under the Baggage Rules, 2026, subject to risk-based verification.
(b) Jewellery and valuables not forming part of used personal effect.- (i) Jewellery and
valuable, other than those required for daily necessities of life, brought by a passenger
in bona fide baggage, shall not be allowed duty free, however, the same may be
allowed on payment of applicable duty.
(ii) Jewellery and valuable, other than those required for daily necessities of life,
brought by a resident, tourist of Indian origin, or a foreigner with a valid visa, other
than tourist visa, in bona fide baggage may be allowed duty free clearance at the time
of its re-import, on the basis of an export certificate where such articles had been
taken out earlier from India.
(iii) Jewellery and valuable, other than those required for daily necessities of life,
brought by tourists in bona fide baggage for use during their stay in India, may be
allowed subject to declaration at the time of arrival, issuance of temporary baggage
import certificate and mandatory re-export at the time of departure.
(iv) Non- bona fide jewellery or valuables or such articles, not declared or not
complying with the prescribed conditions, shall attract duty as per the Baggage Rules,
2026 and shall be dealt with strictly under the Customs Act, 1962.
(c) Special allowance for jewellery.- Eligible residents and tourists of Indian origin
residing abroad for more than one year shall be allowed a special duty-free jewellery
allowance as prescribed under the Baggage Rules, 2026. Jewellery within the
prescribed allowance shall be cleared duty free, while jewellery in excess of such
allowance shall be assessed to applicable customs duty.
(v) Goods in Commercial Quantity as Baggage.-
(a) Passengers carrying goods in commercial quantity or prohibited goods shall not be
entitled to clearance of such goods as bona fide baggage. Such goods shall be dealt
with in accordance with the provisions of the Customs Act, 1962, including
adjudication with imposition of appropriate redemption fine and penalty and, where
warranted, prosecution may also be considered.
(b) If a passenger is carrying a marginal excess of goods which are freely importable
as normal cargo in the bona fide baggage, it shall not be treated as prohibited merely
because they are brought as baggage, consumer goods imported in commercial
quantity are not eligible for clearance as bona fide baggage. As a facilitation measure,
where a passenger carries a marginal excess of otherwise bona fide baggage, such
excess may be allowed clearance on payment of applicable customs duty. The
presence of some commercial goods does not render the entire baggage non-bona
fide, and the remaining bona fide baggage may be extended admissible concessions.
In such cases, the remaining bona fide baggage shall be eligible for admissible
concessions, and duty-free allowances, as applicable under the Baggage Rules, shall
be extended to the passenger.
(vi). Temporary detention for release or re-export.- Where a passenger requests detention
of dutiable or restricted or prohibited articles, after completing the due procedures of
Customs Act 1962, if any, for the purpose of subsequently release or re-export or otherwise,
the proper officer may detain such articles and issue a detention receipt containing complete
particulars of the passenger, the detained articles and the details of the detaining officer. The
process of detention, appraisement and re-export shall be clearly explained to the passenger,
and the detained articles shall be subsequently released or returned at the time of departure
for re-export or otherwise, subject to verification and compliance with prescribed conditions.
The procedure of article detention should be carefully followed when passenger is not able to
pay duty or goods are prohibited or restricted in nature.
A temporary baggage import certificate may be issued to tourists to allow temporary
import of personal effects for bona fide use, subject to re-export at the time of first departure
from India or within six months, whichever is earlier. A Detention receipt is issued in those
cases where goods are restricted, or prohibited, or where the passenger cannot pay duty; in
cases, the proper officer may detain the articles and issue a detention receipt, with the articles
subsequently released or returned to the passenger on departure. Both the temporary baggage
import certificate and detention receipts are facilitative measures and shall be applied
appropriately to ensure passenger convenience while safeguarding revenue and ensuring
regulatory compliance.
(vii) Unaccompanied Baggage.-
(a) All provisions applicable to accompanied baggage apply equally to
unaccompanied baggage, except the general free allowance. The bona fide nature of
unaccompanied baggage must be established prior to clearance. All the required
customs procedures shall be completed carefully in a time bound manner, by the
proper officer under a proper supervisory mechanism, to ensure expeditious clearance.
Any misuse of the unaccompanied baggage facility to circumvent import regulations
shall be dealt with strictly, and non-bona fide cases shall be adjudicated in accordance
with law. The declaration for the Unaccompanied baggage may be filed by any
person, so authorised by the passenger for clearance, in his absence. The articles
included at Annexure-II are allowed to be brought in under transfer of residence. One
article each is permissible, subject to value limits as per the conditions and class of
travellers.
(b) The examination of unaccompanied baggage selected on the basis of risk-based
evaluation through selectivity criteria.
(c) The declaration made for accompanied baggage in CBD-I through the web
application or mobile application namely, Atithi and declaration made for
unaccompanied baggage in CBD-II on ICEGATE shall be properly integrated and
interlinked by the Directorate General of Systems to prevent misuse of baggage
allowances and ensure effective monitoring and compliance.
(d) Where a passenger requests clearance of unaccompanied baggage at a customs
station other than the station of arrival, such baggage may be allowed for transit or
transhipment to the requested customs station, provided the baggage is duly
manifested for transhipment. The arrangements for transportation of the baggage from
the customs station of arrival to the destination customs station shall be made by the
passenger or his authorised agent. The unaccompanied baggage shall be sealed at the
customs station of arrival in the presence of the passenger or his authorised
representative. Transportation of the baggage shall be allowed only through an
authorised carrier, upon execution of bond and furnishing of security to the
satisfaction of the Principal Commissioner or Commissioner of Customs at the
customs station of arrival.
(viii) Special Categories of Passengers.- Crew members are entitled only to the limited
concessions expressly provided under the Baggage Rules, 2026, and are not to be treated as
passengers for other purposes. Import of articles beyond such entitlement by crew members is
unauthorised and liable to confiscation under the Customs Act, 1962. Clearance of baggage
of diplomatic officers and Government officials returning to India on completion or
premature termination of foreign assignments shall be governed by the Baggage Rules, 2026.
The import policy relating to firearms and motor vehicles as baggage shall continue to be
governed by the relevant provisions of the ITC (HS) and the Foreign Trade Policy issued by
DGFT, as amended from time to time. The Baggage Rules, 2026 do not confer any
independent entitlement for the import of firearms or motor vehicles as baggage.
(ix) Mishandled Baggage.- Mishandled baggage may be cleared at customs stations other
than the port or airport of arrival of the passenger at the request of the airline, subject to
verification of the bona fide nature of the baggage and production of necessary documents.
(x) Treatment at land borders.- Passengers arriving in India by land shall be allowed duty-
free clearance only of used personal effects required for daily necessities of life. The general
duty-free allowance applicable to passengers arriving by air or sea shall not apply to land
border arrivals, irrespective of the category of passenger.
t
(xi) Import of Gold and Silver.- The eligible passengers may be allowed to import gold and
silver, subject to strict compliance with all conditions prescribed under Notification No.
45/2025-Customs dated 24th October, 2025, as amended time to time.
(xii) Verification.- Yeri fication of declarations shall be undertaken on the basis of risk-based
evaluation. In such cases, routine or indiscriminate examination of bona fide baggage shall be
avoided. Supervisory officers shall ensure uniform application of these principles and that
genuine passengers are not subjected to avoidable inconvenience. Based on risk profiling or
specific intelligence, Customs may identify passengers for examination and request them to
report to the Red Channel, in accordance with the prescribed procedures.
3.
Field formations may issue suitable public notices and undertake outreach measures
in coordination with airlines and other stakeholders to familiarise passengers with the revised
baggage regime. Officers at arrival and departure terminals shall be adequately trained to
ensure consistent application of the provisions across all points of entry.
4.
Directorate General of System may issue suitable advisory and detailed travellers
guidelines for passengers to ensure smooth implementation of the Baggage Rules, 2026 and
the Customs Baggage (Declaration and Processing) Regulations, 2026 through web
application or mobile application namely, Atithi.
5.
Any difficulties in implementation may be brought to the notice of the Board.
6.
Hindi version shall follow.
Yours faithfully,
5t ro-1 ~
(Munesh Kumar Meena)
OSD (Cus IV)
Customs Policy Wing
Annexure –A
List of rescinded Circulars or Instructions on baggage including:
Sl. No.
Circular/Instruction
No and dated
Subject
1.
497/57/87-Cus. VI
dated 05.01.1988.
Fire arms imported in baggage or under Transfer of Residence
etc. - Disposal of
2.
520/52/87-Cus.VI
dated 15.06.1988.
Currency Declaration Form
3.
497/35/88-Cus.VI
dated 19.09.1988.
Furnishing of guarantees by persons who have availed of
T.R.benefit and seek to make short visits abroad within a period
of one year of stay in India - reference from employees of foreign
firms investing in India or operating an office in India-
Regarding.
4.
520/17/87-Cus. VI
(Vol. III) dated
04.11.1988.
Baggage — Clearance of mis-handled baggage in an
international airport
5.
497/01/91-Cus. VI
dated 02.04.1991.
Eligibility of personal computer to duty free import as
professional equipment under rule 4 of the Transfer of Residence
Rules, 1978, clarification - Regarding.
6.
495/05/92-Cus. VI
dated 22.04.1992.
Regarding acceptance of duty on import of gold in convertible
foreign currency- Regarding.
7.
495/10/92- Cus. VI
dated 07.07.1992.
Baggage - Import of commercial goods as part of the baggage
8.
497/02/92-Cus.VI
dated 08.04.1993.
Transfer of Residence Rules. 1978 - Clearance of
unaccompanied baggage - Regarding.
9.
495/05/92-Cus. VI
dated 10.05.1993
Gold Import scheme-Gold not declared by passengers-whether
liable to absolute confiscation – Instructions - Regarding
10.
495/18/93-Cus.VI
dated 28.05.1993.
Rate of duty on unaccompanied baggage under the provisions of
Section 78 of Customs Act, 1962 - Regarding.
11.
495/37/93-Cus.VI
dated 02.02.1994.
T.B.R.E. procedure - Issue of one T.B.R.E. for group of tourists
travelling together - Regarding.
12.
95/02/9-Cus. VI dated
18.07.1994.
Short visits abroad after availing Transfer of Residence facility
during period of one year stay in India - Regarding
13.
495/19/93-Cus. (VI)
dated 06.10.1994.
Export of Personal jewellery through the mode of baggage –
Regarding.
14.
3/95-Cus. dated
12.01.1995.
Import of Firearms under Baggage and Transfer of Residence
Rules-Clarification regarding.
15.
4/95-Cus. dated
12.01.1995.
Grant of Customs facilities to Indian Diplomatic Officers
returning to India on termination of their assignment in Indian
Mission abroad - reg.
16.
10/95-Cus. dated
02.02.1995.
Guidelines for Baggage Clearance - Compilation of instructions
issued by CBEC on clearance of
passengers’ baggage (as on 30.9.94).
17.
17/95-Cus. dated
01.03.1995.
Export of Commercial Goods as Baggage - Instructions reg.
18.
50/95 dated
18.05.1995.
Import of personal and household effects under T.R. concessions
- complaints of harassment - reg.
19.
63/95-Cus. dated
07.06.1995.
Transfer of Residence Form in vogue for claiming benefits of
Transfer of Residence under Chapter IV of the Baggage Rules,
1994 - reg.
20.
73/95-Cus. dated
26.06.1995.
Imports by Airlines Crew-Clarification regarding
21.
74/95-Cus. dated
27.06.1995.
Gold/ Silver Import scheme- clarification regarding importability
of Gold/Silver Coins-Regarding.
22.
96 dated 29.08.1995.
Clarification regarding policy relating import of cars
23.
495/6/96-Cus.VI
dated 06.05.1996.
Import of Goods in Commercial Quantities in Baggage -
Regarding
24.
64/96- Cus. VI dated
17.12.1996.
Permissibility of free allowance to passengers when the whole of
the goods or a part of the goods of their baggage is treated to be
imported in commercial quantity.
25.
66/96- CUS-VI dated
26.12.1996.
Authorising Central Excise and Customs Officer in ICD / FPO
and Cargo Complexes to issue Export Certificates for frequently
traveling international passengers.
26.
53/97-Cus. dated
17.10.1997.
Haj Pilgrims - Information of Baggage Rules etc.
27.
53/98- Customs dated
29.07.1998.
Eight report of Estimates Committee (11th Lok Sabha) on
disposal of detained passenger Baggage at International Airports,
action taken by the Government on the recommendations
contained in the forty-ninth report of Estimates Committee (10th
Lok Sabha) on the Ministry of Finance (Department of Revenue)
Customs clearance at International Airport – Reg.
28.
72/98- Customs dated
24.09.1998.
Eighth Report of Estimates Committee (11th Lok Sabha) on
disposal of passenger baggage detained at International Air ports;
action taken by the Govt, on the recommendations contained in
the forty-ninth report of Estimates Committee (10th Lok Sabha
on the Ministry of Finance (Department of Revenue) Customs
clearance at International Airport - Reg.
29.
12/2000-Cus dated
18.02.2000.
Baggage Rules -Tourist baggage - no endorsement of imports of
personal effects on tourists' passports
30.
29/2000-Cus dated
11.04.2000.
Baggage- commercial quantity - redemption fine/personal
penalty leviable
31.
41/2000- Cus dated
12.05.2000.
Passengers’ baggage - screening
32.
9/2001-CUS dated
22.02.2001.
lmport of goods in commercial quantity as baggage - Procedure
for acceptance of Oral Declaration of passengers- Regarding.
33.
2/2002-Cus-Cus VI
Issue of Export Certificate to frequently travelling international
dated 08.01.2002.
passengers-reg.
34.
05/2014-Customs
dated 27.02.2014.
Customs Baggage Declaration Regulations 2013- implementation
thereof-reg.
35.
08/2016-Customs
dated 08.03.2016.
Dispensing of Customs Baggage Declaration Form for domestic
passengers- regarding
Annexure- B
(a) Duty- free allowance for bona fide baggage: Passengers, excluding infants are
allowed duty free clearance of articles in their bona fide baggage up to the value
prescribed below:
S. No.
Class of passengers
Duty free allowance
(in rupees)
Mode of Travel
1.
Resident
75,000/-
Arriving
through
any
mode
other
than land
2.
Tourist of Indian origin
75,000/-
3.
Foreigner with a valid visa,
other than tourist visa
75,000/-
4.
Tourist of foreign origin
25,000/-
5.
Crew Members
2,500/-
(b) The duty free allowances admissible to eligible passengers under transfer of
rcsidc11cc, will be determined based 011 the duration of stay abroad and or in India,
:,.11b_jcct to the fulfilment of the conditions and limits specified below:
(in Rupees)
Stay duration abroad
Residents/ Tourists of Indian Origin
-
-
3-12 months
1,50,000
1-2 years
3,00,000
More than 2 yrs
7,50,000
Stay duration in India
Foreigner with a valid visa, other than
tourist visa
6-12 months
I ,50,000
1-2 years
3,00,000
More than 2 yrs
7,50,000
Stay duration abroad
More than 2 yrs
7,50,000
