Guidelines for Uniform Implementation of Baggage Rules · 04/2026–Customs

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.