SubstitutionBAGGAGE_RULES_2026
Official PDF (p. 83)BAGGAGE_RULES_2026 · Rule 10 & Rule 11
Unaccompanied Baggage Dispatch Windows and Crew Member Allowance Caps
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Unaccompanied baggage dispatch timing was loosely documented.
New PositionAmended
Unaccompanied baggage must have been in passenger's possession abroad and dispatched within 1 month of arrival in India (or up to 2 months prior), extendable by AC/DC. Non-pooling rule strictly enforced. Crew members allowance limited to ₹1,500.
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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