UPSC Prelims Practice Questions — Government notifies Baggage Rules, 2026. New Customs Baggage (Declaration and Processing) Regulations, 2026 and also issues a Master Circular
Q1. The Baggage Rules, 2026 and the accompanying Master Circular were notified/issued by which one of the following bodies?
- A. Directorate General of Foreign Trade (DGFT)
- B. Central Board of Direct Taxes (CBDT)
- C. Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance
- D. Directorate General of GST Intelligence (DGGI)
Q2. With reference to the Baggage Rules, 2026, consider the following statements:
1. They are made in exercise of powers under Section 79 of the Customs Act, 1962.
2. They were notified by the Central Board of Direct Taxes (CBDT).
3. They supersede the Baggage Rules, 2016.
Which of the statements given above is/are correct?
- They are made in exercise of powers under Section 79 of the Customs Act, 1962.
- They were notified by the Central Board of Direct Taxes (CBDT).
- They supersede the Baggage Rules, 2016.
- A. 1 and 2 only
- B. 1 and 3 only
- C. 2 and 3 only
- D. 1, 2 and 3
Q3. Under the Baggage Rules, 2026, a female passenger who is a resident or tourist of Indian origin residing abroad for more than one year is allowed duty-free clearance of jewellery up to what maximum weight?
- A. 20 grams
- B. 40 grams
- C. 50 grams
- D. 100 grams
Q4. With reference to the allowances under the Baggage Rules, 2026, consider the following statements:
1. The General Free Allowance is fixed at ₹75,000 for every category of passenger, including foreign tourists, without exception.
2. The jewellery allowance is determined on the basis of weight, replacing the earlier value-based caps.
3. A female passenger may bring up to 40 grams and other passengers up to 20 grams of jewellery duty-free.
Which of the statements given above is/are correct?
- The General Free Allowance is fixed at ₹75,000 for every category of passenger, including foreign tourists, without exception.
- The jewellery allowance is determined on the basis of weight, replacing the earlier value-based caps.
- A female passenger may bring up to 40 grams and other passengers up to 20 grams of jewellery duty-free.
- A. 1 and 2 only
- B. 1 and 3 only
- C. 2 and 3 only
- D. 1, 2 and 3
Q5. Across the successive Baggage Rules of 1998, 2016 and 2026, the declaration and clearance of passenger baggage at Indian airports is administered by field formations under which one of the following?
- A. Central Board of Indirect Taxes and Customs (CBIC)
- B. Bureau of Immigration, Ministry of Home Affairs
- C. Airports Authority of India (AAI)
- D. Directorate General of Civil Aviation (DGCA)
Q6. Provisions relating to the declaration and duty on passenger baggage, which underpin the successive Baggage Rules, are principally contained in which group of sections of the Customs Act, 1962?
- A. Sections 11 to 13
- B. Sections 46 to 49
- C. Sections 122 to 127
- D. Sections 77 to 81
Q7. With reference to the ATITHI app used under the 2026 baggage framework, consider the following statements:
1. It is developed and operated by the Bureau of Immigration under the Ministry of Home Affairs.
2. It enables passengers to file advance (pre-arrival) baggage and currency declarations.
3. It is part of the digital facilitation initiative of the CBIC.
Which of the statements given above is/are correct?
- It is developed and operated by the Bureau of Immigration under the Ministry of Home Affairs.
- It enables passengers to file advance (pre-arrival) baggage and currency declarations.
- It is part of the digital facilitation initiative of the CBIC.
- A. 1 and 2 only
- B. 1 and 3 only
- C. 2 and 3 only
- D. 1, 2 and 3
Q8. Under the ATITHI facility, an arriving international passenger may file the baggage/currency declaration in how many timing options?
- A. One (on-arrival only)
- B. Two (pre-arrival and post-arrival/on-arrival)
- C. Three
- D. Four
Q9. The Master Circular issued to ensure uniform implementation of the Baggage Rules, 2026 across all customs field formations was issued by which one of the following?
- A. Reserve Bank of India (RBI)
- B. Central Board of Indirect Taxes and Customs (CBIC)
- C. Directorate General of Foreign Trade (DGFT)
- D. Central Board of Direct Taxes (CBDT)
Q10. With reference to the Master Circular accompanying the Baggage Rules, 2026, consider the following statements:
1. It consolidates and revises 35 earlier circulars.
2. It is intended to secure uniform implementation of the new baggage regime across customs formations.
3. It replaces the Customs Act, 1962 as the enabling statute for baggage.
Which of the statements given above is/are correct?
- It consolidates and revises 35 earlier circulars.
- It is intended to secure uniform implementation of the new baggage regime across customs formations.
- It replaces the Customs Act, 1962 as the enabling statute for baggage.
- A. 1 and 2 only
- B. 1 and 3 only
- C. 2 and 3 only
- D. 1, 2 and 3
Q11. Under the Baggage Rules, 2026 read with the Customs Baggage (Declaration and Processing) Regulations, 2026, how many new laptops may a passenger aged eighteen years or above (other than a crew member) clear free of duty, over and above the General Free Allowance?
- A. One
- B. Two
- C. Three
- D. None — it is counted within the General Free Allowance
Q12. The Baggage Rules, 2026, notified on 1 February 2026, were brought into force from 2 February 2026 in alignment with which one of the following?
- A. International Customs Day 2026
- B. Union Budget 2026-27
- C. Economic Survey 2025-26
- D. The G20 Summit 2026