New StandardHigh ImpactBAGGAGE_RULES_2026
Official PDF (p. 26)BAGGAGE_RULES_2026 · Rules 3, 4, 5 & Annexure-I
Baggage Rules 2026 — Enhanced General Free Allowance (GFA ₹75,000) and Passenger Clearances
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
GFA was ₹50,000 for residents and ₹15,000 for foreign tourists under Baggage Rules 2016.
New PositionAmended
Comprehensive new Baggage Rules 2026 effective 2 February 2026. GFA increased to ₹75,000 for Indian residents and tourists of Indian origin arriving by air/sea; ₹25,000 for foreign tourists. Arrival by land route receives ZERO GFA. One laptop computer allowed duty-free for passengers aged 18+.
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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