Baggage Rules 2026 Allow Returning Indians To Bring Jewellery Upto 40 Gram Duty-Free

The Central Government has notified the Baggage Regulations, 2026, giving a limited category of international passengers a special duty-free allowance for jewellery.

Under the Regulations , Indian residents and tourists of Indian origin who have lived abroad for more than one year can bring jewellery over and above their personal effects into India without paying customs duty, within specified limits.

The allowance is upto 20gms for male passengers a 40gm for female passengers. Jewellery within these limits will be cleared without duty, while anything beyond that will attract customs duty at applicable rates.

The Baggage Regulations, 2026 also draw a clear distinction between used personal jewellery meant for daily use, which may be treated as part of personal effects, and jewellery that does not fall in this category. Jewellery that cannot be treated as used personal effects is required to be assessed separately under the baggage provisions.

Separately, in a clarificatory circular issued on February 1, 2026, the Central Board of Indirect Taxes and Customs said the new rules should be applied uniformly across ports of entry. It clarified that customs officers need not insist on original purchase bills or packaging for personal effects, including personal jewellery, unless the items appear new or meant for commercial use.

The circular further provides that the assessment of jewellery and other valuables should be carried out on the basis of the passenger's declaration and risk-based verification, in line with the Baggage Rules, 2026.

The new baggage framework will come into effect from February 2, 2026, replacing the earlier Baggage Rules, 2016.

The revised rules have also raised the duty-free threshold for other valuable personal articles, as the general allowance for articles has been increased to Rs 75,000 for Indian residents and tourists of Indian origin, from Rs 50,000 earlier.