Editor’s Note
This article outlines key changes to India’s customs regulations for international arrivals, effective from the 2026 Union Budget. The revisions update decade-old rules, primarily by increasing duty-free allowances and offering slightly enhanced relief on personal jewelry for certain travelers.
India’s Union Budget 2026 has revised the baggage rules for international arrivals, applicable to both Indian-origin and foreign-origin passengers. It replaces the decade-old 2016 regulations by increasing the duty-free limit for imported goods. Additionally, customs duty relief on personal jewelry has been slightly improved for NRIs and OCI cardholders traveling to India in 2026. The new duty-free baggage allowance, as per the Central Board of Indirect Taxes and Customs (CBIC), became effective on February 2, 2026.
The new 2026 baggage rules, including the updated duty-free limit and stricter customs guidelines, apply to all passengers on international flights to India from the USA and other countries. They also apply equally to those arriving in India by sea routes. The rules cover:
– Indian residents
– Tourists of Indian origin; NRIs and OCI cardholders
– Foreigners with a valid visa (other than tourist visa)
– Tourists of foreign origin
– Crew members
In the Union Budget 2026, the Indian government raised the duty-free limit to Rs 75,000 for arriving Indian residents, NRIs, OCI Cardholders, and foreigners holding valid non-tourist visas. Previously, Indian Customs’ duty-free allowance was limited to Rs 50,000 on the total valuation of foreign goods imported for personal use. Under the new 2026 bona fide baggage rules, the duty-free limit for foreigners (non-Indian origin) arriving by air or sea is now Rs 25,000, up from the previous Rs 15,000.
India’s new 2026 baggage rules allow you to bring one new laptop or notebook free of customs duty in your bona fide baggage. You must be 18 years or older, and the new laptop or notebook purchased abroad must be for your personal or family use, or for gifting, as per Section 79 of the Customs Act, 1962. Applicable customs duty must be paid on a second new laptop if its value exceeds the enhanced duty-free limit.
Upon arrival in India, if the value of dutiable goods in your bona fide baggage exceeds the duty-free allowance, you need to pay customs duty on the amount exceeding the new duty-free limit of Rs 75,000.
There is positive news for overseas Indians visiting their home country and resident Indians returning from an international trip. The new finance bill under the Union Budget 2026-27 has reduced the customs duty to a flat 10% for all dutiable goods—from electronics and fashion accessories to high-end luxury items and gourmet food—carried for personal use or non-commercial purposes like gifting (to a certain extent).
Effective from April 1, 2026, you will pay only 10% customs duty on the taxable value of imported goods, minus the duty-free limit of Rs 75,000, provided the dutiable goods are honestly declared through the Red Channel at Indian airports. Previously, taxable imports for personal use attracted a basic customs duty of 20% or higher on the extra value.
The reduced 10% customs duty will not apply to alcoholic beverages, printed reading materials, tobacco products, cars, and items that require an import license.
Under the new baggage rules effective February 2, 2026, India has redefined the duty-free jewelry allowance for Indians, both resident and overseas. The redefined allowance is now purely weight-based, irrespective of value. Whether you are a resident Indian or an NRI living abroad, you are entitled to carry gold jewelry duty-free to India within the following limits:
– 40 grams for Indian women and 20 grams for Indian men returning from an international trip.
– 40 grams for Indian-origin women and 20 grams for Indian-origin men residing abroad for more than 1 year.
