New Delhi: The Central government has announced revised customs exemptions for international passengers arriving in India by air or sea, allowing women to bring up to 40 grams of gold jewellery and men up to 20 grams duty-free, provided the items are for personal use. The facility applies to Indian residents returning after staying abroad for over a year and persons of Indian origin visiting the country. Gold in the form of biscuits or bars is excluded. Earlier, the duty-free limit was based on value—₹1 lakh for women and ₹50,000 for men.
The Central Board of Indirect Taxes and Customs (CBIC) on Monday said the new Baggage Rules, 2026, which replace the 2016 regulations, came into force on February 2. Under the updated norms, Indian residents returning from abroad, overseas persons of Indian origin, and foreign nationals arriving on non-tourist visas are allowed to bring personal-use goods worth up to ₹75,000 without paying customs duty, up from the previous limit of ₹50,000. This exemption does not apply to children below two years of age.
For foreign tourists, a separate ceiling has been prescribed. Those arriving by air or sea may carry new goods worth up to ₹25,000 duty-free, while passengers entering through land routes such as road or rail will receive exemptions only on used personal items. Additionally, travellers aged 18 and above, excluding airline crew, are permitted to bring one new laptop or notebook duty-free. Used personal belongings, including clothing and accessories, continue to be exempt.
The government has also extended special concessions to individuals permanently returning to India after living abroad. Based on the duration of overseas stay, returnees may import household goods duty-free—up to ₹1.5 lakh for stays of three to twelve months, ₹3 lakh for those who spent at least one year abroad in the past two years, and up to ₹7.5 lakh for individuals who lived overseas for a minimum of two years.




