Indian Customs Compliance: A 2026 Guide for NRIs (Baggage Rules 2026)
India's Baggage Rules 2026 (effective Feb 2, 2026) raised the general duty-free allowance to ₹75,000, removed gold value caps, and expanded Transfer of Residence limits to ₹7.5L for 2+ years abroad. What NRIs must know before arriving.
Understanding the Indian Customs Regime — Baggage Rules 2026
India replaced its decade-old Baggage Rules 2016 with the Baggage Rules, 2026 (CBIC Notification No. 14/2026-Customs (N.T.), effective 2 February 2026). For NRIs and frequent international travelers, the key changes are: a higher general duty-free allowance (₹75,000), simplified gold rules (weight-only, no value cap), a flat 10% duty rate on dutiable goods, and substantially expanded Transfer of Residence (TR) benefits.
General Free Allowance: Now ₹75,000
The General Free Allowance (GFA) has been raised from ₹50,000 to ₹75,000 for all Indian residents, NRIs, and OCI cardholders — regardless of how long they have been abroad. The old distinction (₹50,000 for ≥1 year stay; ₹25,000 for <1 year) is abolished. Foreign tourists of non-Indian origin continue to receive ₹25,000.
The Gold Jewelry Concession — Value Caps Removed
The gold jewelry concession is now purely weight-based. Previous value caps (₹50,000 for males; ₹1,00,000 for females) have been removed:
- Male Passenger: Up to 20 grams of gold jewelry duty-free — no rupee value cap.
- Female Passenger: Up to 40 grams of gold jewelry duty-free — no rupee value cap.
- Gold Coins/Bars: Not part of the jewelry concession — duty applies from the first gram. Flat 10% duty rate on excess value.
Electronics and Laptop
Every passenger aged 18 or above is permitted to bring one laptop computer duty-free. Other electronics (smartphones, tablets, headphones, cameras) fall under the ₹75,000 GFA. Items in commercial quantities attract duty at a flat 10% rate.
Currency Declaration Requirements
Foreign currency declaration rules remain unchanged — declare at the CDF (Currency Declaration Form) counter if:
- Foreign currency banknotes exceed USD 5,000 in value.
- Total foreign currency (notes + traveller's cheques + forex cards) exceeds USD 10,000.
The Transfer of Residence (TR) Benefit — Now Tiered and Expanded
TR benefits have been restructured into three tiers under Baggage Rules 2026:
- 3–12 months abroad: ₹1,50,000 duty-free for personal/household articles
- 1–2 years abroad: ₹3,00,000 duty-free for personal/household articles
- 2+ years abroad: ₹7,50,000 duty-free for used household effects (raised from ₹5,00,000)
Pets (up to 2 cats or dogs) may now also be brought under TR for the 2+ year tier, subject to advance NOC from the quarantine authority. See our detailed TR relocation guide for full documentation steps.
Planning your return? Use our Customs & Shipping tool for the full Transfer of Residence guide and courier rate comparison, and the Flights Tool to check airline-specific baggage allowances.