SubstitutionHigh ImpactBAGGAGE_RULES_2026
Official PDF (p. 56)BAGGAGE_RULES_2026 · Rule 6 & Notification 15/2026-Customs
Special Allowance for Jewellery (Gentleman ₹50,000 / Lady ₹1,00,000) and Gold/Silver Clearances
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Jewellery limits were ₹20,000 (male) and ₹40,000 (female).
New PositionAmended
Under Rule 6, passenger residing abroad for > 1 year gets: Gentleman = up to 20g (cap ₹50,000); Lady = up to 40g (cap ₹1,00,000). Stay abroad < 1 year disentitles passenger completely. GFA cannot be used for jewellery. Gold & silver bars are excluded from Rule 6; taxed at 15% concessional tariff under Notification 15/2026-Customs if stay abroad > 6 months.
Affected Syllabus Chapters
indirect-tax-laws-and-practice
customs-procedures-baggage-and-courier-post
Code: customs-procedures-baggage-and-courier-post
Authority Document Reference
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