India’s 2026 customs changes for parcels and couriers

Rules checked on 4 November 2026. This is general information, not legal or customs advice. Confirm anything important with your carrier or the customs authority.

Several Indian customs rules that affect parcels changed in 2025 and 2026. This guide uses government sources, because much of the advice online is out of date, particularly about gifts.

Duty on goods for personal use

India’s Budget 2026–27 customs document sets out two changes that took effect on 1 April 2026 for dutiable goods imported for personal use under heading 9804:

• Tariff rate: reduced from 20% to 10%.
• Social Welfare Surcharge: now applies to all goods under this heading.

IGST is charged as well, so the total is higher than 10%. Chennai Customs’ FAQ was issued in October 2025, before these changes. It showed 10% basic duty, a 10% surcharge on that duty and 18% IGST on purchases for personal use, which came to 30.98% of the value including cost, insurance and freight. We don’t quote a current total for gifts, because that FAQ’s gift figures predate the change. Customs or your carrier can confirm the charge on your parcel.

Postal items are exempt if the duty payable is no more than ₹1,000 per consignment, according to the same FAQ. Certain life-saving medicines for personal use, supplied free of charge, can also qualify.

What the FAQ says about postal parcels

• Shipping isn’t duty. Paying the sender’s postage doesn’t cover customs duty. Duty is collected when the item is delivered.
• You can refuse. If you won’t pay, the item may be sent back, subject to customs approval.
• You can dispute it. Don’t accept delivery. Ask for a reassessment through the post office, with your supporting documents.
• KYC. One valid document is enough if it shows both identity and address: Aadhaar, passport, PAN or voter ID.
• Not allowed by post. These include perishables, gold, silver, precious and semi-precious stones, and animals, plants and their parts.

Selling abroad by courier

The Budget 2026–27 proposed removing the ₹10 lakh limit per consignment on courier exports, to help small businesses and artisans reach buyers abroad. The Central Board of Indirect Taxes and Customs (CBIC) put its courier and e-commerce reforms into effect on 1 April 2026, including a way to return uncleared courier shipments to their origin.

Travelling is different

The Baggage Rules, 2026 took effect on 2 February 2026. The duty-free allowance is ₹75,000 for residents, tourists of Indian origin and foreigners with a non-tourist visa arriving other than by land. Tourists of foreign origin get ₹25,000. These rules cover what passengers bring with them, not parcels sent separately.

Paying safely

Customs officers don’t call and demand payment to a personal bank account or UPI ID. Check any charge through the official website of India Post or your courier. Our guides to Indian customs and courier scams have more detail.