India's Baggage Rules 2026: New Duty-Free Limits Every NRI Must Know
India's Baggage Rules 2026 (effective Feb 2, 2026) replaced the decade-old 2016 rules entirely. The general duty-free allowance rose from ₹50,000 to ₹75,000, the Transfer of Residence limit for 2+ years abroad jumped from ₹5L to ₹7.5L, gold value caps were removed, and TR benefits now start from just 3 months abroad.
India Replaced Its Customs Baggage Rules Entirely — What NRIs Must Know
On 1 February 2026, the Central Board of Indirect Taxes and Customs (CBIC) notified the Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.)), which came into force on 2 February 2026. These rules completely replaced the Baggage Rules, 2016 — updating allowances that had been untouched for a decade. For NRIs returning to India, whether for a visit or permanently, the changes are substantial: higher duty-free limits, simplified gold rules, an enhanced Transfer of Residence (TR) benefit, and new provisions for pets.
1. Key Changes at a Glance
| Rule | Old (Baggage Rules 2016) | New (Baggage Rules 2026) |
|---|---|---|
| General Free Allowance (NRI/OCI) | ₹50,000 (≥1 yr) / ₹25,000 (<1 yr) | ₹75,000 (any duration) |
| TR — 3 to 12 months abroad | ₹60,000–₹1,00,000 | ₹1,50,000 |
| TR — 1 to 2 years abroad | ₹2,00,000 | ₹3,00,000 |
| TR — 2+ years abroad | ₹5,00,000 | ₹7,50,000 |
| Gold jewelry duty-free limit | 20g / ₹50,000 (male); 40g / ₹1,00,000 (female) | 20g (male); 40g (female) — weight-only, no value cap |
| Duty on excess dutiable goods | Tiered (15%+ BCD + cess) | Flat 10% |
| Pets under TR (2+ yrs abroad) | Not allowed | Up to 2 cats/dogs (advance NOC required) |
2. General Duty-Free Allowance: ₹75,000 for All NRIs and OCI Holders
The most immediate change for any NRI arriving in India: the General Free Allowance (GFA) has been increased from ₹50,000 to ₹75,000. Crucially, the old distinction between "staying abroad ≥1 year" (₹50,000) and "staying abroad less than 1 year" (₹25,000) has been removed — all Indian residents, NRIs, and OCI cardholders now receive the same ₹75,000 allowance regardless of how long they have been abroad.
The GFA covers personal effects like gifts, clothing, electronics (other than 1 laptop, which is separately allowed), watches, and other personal items. Items in commercial quantities do not qualify — customs officers apply a "personal use" test.
Foreign tourists who are not of Indian origin continue to receive ₹25,000.
3. Gold and Jewelry: Value Caps Removed
Under the Baggage Rules 2016, the gold jewelry concession was dual-limited: by weight (20g male / 40g female) AND by value (₹50,000 for males; ₹1,00,000 for females). The value cap created problems because gold prices have risen significantly — under the old rules, even 20g of gold at current prices would exceed the ₹50,000 cap.
Baggage Rules 2026 removes the value cap entirely. The concession is now purely weight-based:
- Male passengers: Up to 20 grams of gold jewelry duty-free — no rupee value cap
- Female passengers: Up to 40 grams of gold jewelry duty-free — no rupee value cap
Gold bars and coins remain excluded from the jewelry concession — duty applies from the first gram for non-ornament gold. The duty rate on excess gold (above the weight concession) is now a simplified flat 10% rather than the previous complex calculation of BCD + AIDC + SWS.
A separate provision (per Notification 45/2025-Customs) allows eligible passengers (Indian origin / valid Indian passport, 6+ months abroad) to import up to 1 kilogram of gold ornaments by paying the applicable duty in convertible foreign currency.
4. Transfer of Residence (TR): Tiered Benefits Now Start at 3 Months
What Is TR?
Transfer of Residence is a provision that gives NRIs who are relocating to India an enhanced duty-free allowance for used household effects — above and beyond the standard ₹75,000 GFA. The Baggage Rules 2026 significantly expanded this benefit and introduced a tiered structure.
The New Three-Tier Structure
| Duration Abroad | Allowance for Personal/Household Articles | Key Condition |
|---|---|---|
| 3 to 12 months | ₹1,50,000 | Used items; one unit per item category |
| 1 to 2 years | ₹3,00,000 | Items not used in India within the preceding 3 years |
| 2+ years (consecutive) | ₹7,50,000 | Used household effects; goods must arrive within 6 months of arrival |
Previously, TR only applied meaningfully after 2 years abroad (at ₹5L). Now even a 3-month relocation qualifies for ₹1.5L — which is already double the standard GFA. This is especially relevant for NRIs on shorter assignments who are returning permanently.
What You Can Bring Duty-Free Under TR
TR covers used personal and household articles. New/unused items do not qualify. Eligible items include:
- Used furniture: sofas, beds, dining table, cupboards, wardrobes
- Used home appliances: washing machine, refrigerator, microwave, air conditioner, TV
- Used personal clothing, accessories, and shoes
- Used kitchenware and crockery
- Books, musical instruments (personal use)
- Used computer, laptop, and peripherals (personal use)
- Used sports equipment (personal use)
- New in 2026: Up to 2 pets (cats/dogs) under the 2+ year TR tier — requires advance No Objection Certificate from the destination quarantine authority
What Is NOT Covered by TR
- New/unused items: Items still in original packaging attract standard duty
- Alcohol and tobacco: Standard limits (2L alcohol / 100 cigarettes) apply; TR does not extend these
- Gold and silver: Separate jewelry concession applies; TR does not cover precious metals
- Motor vehicles: Cars and motorcycles cannot be imported duty-free under TR
- Firearms and ammunition: Separate license and import procedure required
The 6-Month Goods Arrival Window
Household goods do not need to arrive with you. Under TR rules, goods can arrive in India up to 6 months before your own arrival or up to 6 months after. Plan sea freight (20–45 days from Europe or North America) with this window in mind — book early to avoid rushing the clearance.
5. How to Claim the TR Benefit
Accompanied Baggage (on arrival day)
If carrying household items as check-in baggage, proceed to the Red Channel at the airport. Submit the TR application (Form) to the Assistant/Deputy Commissioner of Customs at your port of arrival on arrival day. You cannot file a TR claim retroactively after clearing customs — the Red Channel declaration is required on the day.
Unaccompanied Goods (sea or air freight — most common for large moves)
- Gather documentation before departure: passport copies showing original departure + return dates, foreign address proof (utility bills, lease, work permit) covering the qualifying period.
- Prepare a detailed inventory of all goods: description, approximate used-market value, new or used. Photograph goods before packing — photographs prove "used" status and speed up customs clearance.
- Engage a Customs House Agent (CHA) in your destination city in India. They apply for the TR certificate from the local Customs Commissionerate on your behalf before your shipment arrives.
- Ship within the 6-month window. Book sea freight at least 6–8 weeks before your target arrival date to allow for transit (20–45 days) and port clearance.
- Present the TR certificate to the shipping agent. Duty-free clearance is processed against the certificate. Goods exceeding your tier limit are assessed at a flat 10% duty on the excess value.
6. Duty-Free Allowances — Complete 2026 Reference Table
| Passenger Type | Stay Abroad | General Free Allowance |
|---|---|---|
| NRI / OCI / Indian Resident | Any duration | ₹75,000 |
| Foreign Tourist (non-Indian origin) | Any | ₹25,000 |
| TR — 3 to 12 months abroad | 3–12 months | ₹1,50,000 (household effects) |
| TR — 1 to 2 years abroad | 1–2 years | ₹3,00,000 (household effects) |
| TR — 2+ years abroad | ≥ 2 years | ₹7,50,000 (household effects) |
Separate from the GFA: 1 laptop per passenger aged 18+ is duty-free, and 2 mobile phones are allowed for personal use. Gold jewelry within the weight concession (20g male / 40g female) is duty-free with no value cap.
7. What Cannot Be Imported Duty-Free Under Any Rule
- Gold bars, coins, and bullion (duty applies from the first gram regardless of weight)
- More than 1 laptop
- More than 2 mobile phones
- Motor vehicles, aircraft, or watercraft
- Firearms, explosives, or ammunition
- Television sets (Annexure-I restricted item — not covered even under TR)
- Commercial quantities of any goods
NRI Relocation — Customs Action Checklist (2026)
- Identify your TR tier based on time abroad: 3–12 months (₹1.5L), 1–2 years (₹3L), or 2+ years (₹7.5L)
- Gather address proof and stay documentation covering the qualifying period (utility bills, visa/permit, lease)
- Photograph all household goods before packing — document "used" status
- Prepare a detailed inventory with item descriptions and approximate used-market values
- Engage a licensed Customs House Agent (CHA) in your destination city in India
- Apply for the TR certificate before your shipment arrives in India
- Book sea freight at least 6–8 weeks before your target arrival date
- If bringing pets: apply for advance NOC from the quarantine authority at your destination port/airport
- Declare all goods honestly at the Red Channel on arrival day if carrying accompanied baggage above the ₹75,000 GFA
- Keep invoices and receipts for all high-value items — customs officers may request proof of value
- Gold jewelry beyond the weight concession (20g/40g): declare at Red Channel, pay flat 10% duty on excess value
Planning your return? Use the NRI Tools Return Planner for financial preparation and the Customs & Shipping tool to compare courier rates for smaller parcels and the Transfer of Residence guide for your full household move.