MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
[No. 14/2026-Customs (N.T.)]
New Delhi, the 1st of February, 2026.
G.S.R…. (E). - 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 commercial purposes;
Official copy of the circular has been attached
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Source : https://www.indiabudget.gov.in/doc/cen/cus1426.pdf