**Executive Summary**
This notification issued by the Ministry of Finance (Department of Revenue) amends Notification No. 26/2016-Customs, dated March 31, 2016. The amendment replaces "Baggage Rules, 2016" with "Baggage Rules, 2026". The notification comes into force on February 2, 2026.
**Key Points / Main Content**
* **Amendment:**
* Replaces the phrase "Baggage Rules, 2016" with "Baggage Rules, 2026" wherever it appears in the original notification.
* **Effective Date:**
* The notification is effective from February 2, 2026.
* **Authority:**
* The notification is issued under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.
* **Original Notification:**
* The principal notification being amended is No. 26/2016-Customs, dated March 31, 2016, published in the Gazette of India.
**Impact Analysis**
**Stakeholder: Central Board of Indirect Taxes and Customs**
* **Impact:** Requires updating references and systems to reflect the change from "Baggage Rules, 2016" to "Baggage Rules, 2026".
* **Action Required:** Implement the change in official documentation and procedures.
**Stakeholder: Importers/Exporters and Individuals Dealing with Baggage Rules**
* **Impact:** Ensures clarity by aligning the Baggage Rules reference with the correct year, preventing potential confusion.
* **Action Required:** Take note of the updated reference to "Baggage Rules, 2026".
Key Entities Referenced
Customs Act, 1962: The principal act being amended by the notification.
Ministry of Finance: The issuing ministry for the notification.
Central Board of Indirect Taxes and Customs: The board under the Ministry of Finance responsible for the notification.
Baggage Rules, 2026: The updated rule replacing 'Baggage Rules, 2016'.
Notification No. 26/2016-Customs: The original notification being amended.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01022026-269752
CG-DxLx-xEG-I0D1H0x2x2x0 26-269752
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 83] नई दिल्ली, रजििार, फरिरी 1, 2026/माघ 12, 1947 26/पौष 17, 1947
No. 83] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर और सीमािुल्क बोड)ड
अजधसचू ना
नई दिल्ली, 1 फरिरी, 2026
स.ं 04 /2026-सीमािल्ु क
सा.का.जन. 88(अ).— केन्द् रीय सरकार, सीमािुल् क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा
(1) द्वारा प्रित्त िजत यों का प्रयोग करते हुए, यह समाधान हो िाने पर दक लोकजहत में ऐसा दकया िाना आिश्यक ह,ै
भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उपखंड (i) में संखयांक सा.का.जन. 379(अ), तारीख 31 माचड, 2016 द्वारा
प्रकाजित भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना सं. 26/2016-सीमा िुल्क, तारीख 31 माचड,
2016 का जनम्नजलजखत संिोधन करती ह,ै अर्ाडत्:-
उक्त अजधसूचना म,ें “यात्री सामान जनयम, 2016” िोनों स्ट्र्ान िहां पर भी आत े ह ैं , िब्िों और अंकों के स्ट्र्ान पर
“यात्री सामान जनयम, 2026” िब्ि और अंक रख ेिाएंगे ।
2. यह अजधसूचना तारीख 2 फरिरी, 2026 को प्रिृत्त होगी ।
[फा. सं. 450/174/2024-सीयूएस-IV]
अनुररमा िमाड, जनिेिक (सीमािुल्क)
675 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
रिप्पण:- मलू अजधसूचना सं. 26/2016 सीमािुल्क, तारीख 31 माचड, 2016 भारत के रािपत्र, असाधारण, भाग 2, खंड 3,
उपखंड (i) में संखयांक सा.का.जन. 379 (अ), तारीख 31 माचड, 2016 द्वारा प्रकाजित की गई र्ी ।
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 1st February, 2026
No. 04/2026-Customs
G.S.R. 88(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 26 /2016-Customs, dated the 31st March, 2016, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the 31st March, 2016, namely:-
in the said notification, for the words and figures “Baggage Rules, 2016”, occurring at both the places,
the words and figures “Baggage Rules, 2026” shall be substituted.
2. This notification shall come into force on the 2nd of February, 2026.
[F. No. 450/174/2024-Cus-IV]
ANURIMA SHARMA, Director (Customs).
Note: The principal notification No. 26/2016-Customs, dated the 31st March, 2016 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 379(E), dated the
31st March, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.