The NRI Guides Team regularly reviews this article to ensure the content is up-to-date and accurate. The last editorial review and update were on 20 October 2023.
Indian citizens who are staying abroad on a visa or foreign citizens of Indian origin are entitled to certain duty-free allowances while travelling to India.
Similarly, foreign citizens who stay in India or travel to India as tourists are also entitled to certain duty-free allowances.
However, duty-free baggage allowance rules may vary based on the country of residence, duration of stay abroad, duration of stay in India, and a few other factors.
This article explains the Indian Customs Duty Free Allowance for Indian citizens, NRI, foreign citizens residing in India as well as foreign tourists.
Table of Contents
Indian Customs Duty Free Allowance
Used personal effects travel souvenirs and articles other than those mentioned in Annexure I, up to the value of Rs. 50,000 if these are carried on the person or in the accompanied baggage of the passenger.
The duty-free allowance for travellers to India can be summarised as below:
Traveller Type | Allowance |
---|---|
Indian Residents and foreigners residing in India (coming from Nepal, Bhutan or Myanmar) | Articles up to the value of Rs 15,000 |
Indian Residents and foreigners residing in India (coming from other countries) | Articles up to the value of Rs 50,000 |
Tourists of Foreign Origin | Articles up to the value of Rs 15,000 |
In addition to the above allowance, used personal effects and travel souvenirs can also be brought. However, they should not include the below items:
- Firearms
- Cartridges of firearms exceeding 50
- Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms
- Alcoholic liquor or wines or beers in excess of two litres
- Gold or silver in any form other than ornaments
- LCD/LED/Plasma television (flat screen) of any screen size
Important Points To Note
- Only used personal effects shall be allowed duty-free for infants.
- The free allowance of a passenger under this rule shall not be allowed to be pooled with the free allowance of any other passenger.
Under the rules, goods that are not restricted or prohibited may only be imported for bona fide personal use and not for commercial purposes.
Over and above the free allowances, the goods will be charged a duty of 35% + 3.5% surcharge, which works out to be 38.5%. Whenever an item’s value exceeds the free allowance, only the excess of the allowance will be liable for duty.
Difference Between Residents and Tourists
A resident is a person holding a valid passport issued under the Passports Act of 1967 and normally residing in India.
A tourist means a passenger who is not normally a resident in India; but who enters India for a stay of not more than six months in the course of any twelve-month period for legitimate non-immigrant purposes.
Below are the items that are restricted in nature with their maximum allowable values :
Indian Customs Rules For Gold
An Indian passenger who has been residing abroad for over one year is allowed to bring jewellery, free of duty in his bonafide baggage up to an aggregate weight of :
- 20 grams subject to a maximum value of Rs 50,000 in the case of male passenger*
- 40 grams subject to a maximum value of Rs 100,000 in the case of female passenger*
Traveller Type | Gold Allowance | Maximum Value |
---|---|---|
Male passenger residing abroad for one year | 20 grams | Rs 50,000 |
Female passenger residing abroad for one year | 40 grams | Rs 100,000 |
NOTE: Gold or silver in any form, other than ornaments – such as coins, biscuits etc – are not entitled to allowances.
Customs Duty on Gold
Concessional rate of duty @ 12.5% + Social Welfare Surcharge @ 1.25% is applicable for gold to Indian Passport holders and persons of Indian origin if the stay abroad is for more than 6 months. Short visits up to a total of 30 days during the six months shall be ignored.
In cases other than those mentioned above, the normal rate of Customs Duty @ 38.5% will be charged. However, the weight of gold (including ornaments) should not exceed 1 kilogram per person.
Here is our complete guide to customs duty on gold.
Indian Customs Rules For Electronic Items
Most electronic items can be included under the duty-free allowance of Rs 50,000. However, there are certain items (like LCD/LED/ Plasma Televisions) that cannot be included under this allowance. Read our detailed guide on Indian Customs Rules For Electronic Items.
Indian Customs Duty on TV
- Flat Panel (LCD/LED/Plasma) Television is NOT included under the duty-free allowance.
- All Flat Panel TVs are subject to customs duty, irrespective of their screen size (since 2013).
- Customs Duty is calculated @ 35% + surcharge of 3.5% (effective rate is 38.5%).
Customs officials charge the duty based on the assessed value. The assessed value is determined by the model, year of make, and condition of the TV. There is also an internal database with the prices of popular models.
You can read our detailed guide to Customs Duty on Televisions and use the duty calculator here.
Indian Customs Rules For Bringing Mobile Phones
There is no special allowance for bringing mobile phones to India. Normally Customs Officers do not mind if you are carrying one used mobile phone for your personal use. If you are carrying extra mobile phones in your baggage, they may be considered under the Rs 50,000 duty-free allowance.
However, some expensive mobile phones like iPhones will not be covered under this allowance due to their high cost. In such cases, you may be asked to pay the duty on excess value.
Customs Duty For Bringing Laptop To India
Any passenger above the age of 18 years can import one laptop computer (notebook computer) over and above the free allowance mentioned above.
Customs Regulations For Bringing Drones To India
The Indian government has banned the import of drones on 9 February 2022, except for use in research, military, and security purposes.
According to the order by the Directorate General of Foreign Trade (DGFT), the import of drones that are completely built-up, semi-knocked-down or completely knocked-down form is now prohibited.
Indian Customs Alcohol Allowance
Following quantities of Alcoholic drinks and Tobacco products may be included for import within the duty-free allowances admissible to various categories of incoming passengers:
Item | Maximum Allowance |
---|---|
Alcoholic Liquors or Wines or Beer | 2 litres |
Cigarettes | 100 cigarettes |
Cigars | 25 cigars |
Tobacco | 125 grams |
The rate of duty applicable on these products over and above the above-mentioned free allowance is as under :
- Cigarettes BCD @ 30% + social welfare surcharge @ 3%+ CVD+NCCD+IGST (as applicable)
- All alcoholic beverages other than beer and inclusive of wine BCD @ 150%
- Beer BCD @ 100% + Social Welfare Surcharge 10%
NOTE: The imported goods should have a proper pictorial warning on them as prescribed by Cigarettes and Tobacco Products Packaging and Labelling Rules, issued by the Ministry of Health and Family Welfare.
Here is our detailed guide on Indian Customs Alcohol Allowance and Duty.
Indian Customs Cash Limit
Foreign Currency
Any person can bring with them into India foreign exchange without any limit. However, a declaration of foreign exchange/currency is required to be made in the prescribed Currency Declaration Form in the following cases:
- Where the value of foreign currency notes exceeds US$ 5,000 or equivalent.
- Where the aggregate value of foreign exchange including currency exceeds US$ 10,000 or equivalent.
Indian Currency
Import of Indian currency is prohibited. However, in the case of passengers, who are residents of India and are returning from a visit abroad, Indian currency up to Rs. 25,000 is allowed. Here is our guide on how much currency you can carry to India.
Allowances for Transfer of Residence
Following are the entitlements of a passenger who is transferring residence to India:
Period of Stay Abroad | Aggregate Value Allowed |
---|---|
3-6 months | Rs. 60,000 |
6 months- 1 year | Rs 100,000 |
Minimum 1 year during the preceding two years | Rs 200,000 |
Minimum stay of two years or more | Rs 500,000 |
These allowances are subject to fulfilment of conditions and are only available on specific items. For further details, please check customs rules for NRI regarding the transfer of residence to India.
Indian Customs Baggage Rules
Difference Between Green Channel and Red Channel At Indian Airports
Passengers entering India must pass through the Customs checkpoint after first being cleared by an Immigration Officer and receiving their baggage from the conveyor belts. They can pass through either Green Channel or Red Channel depending upon the baggage they are carrying.
- Green Channels are designated for passengers who do not have dutiable goods to declare.
- Red Channels are designated for passengers who must declare dutiable goods.
So if you are a passenger who is carrying goods in excess of the above allowance, you are liable to pass through the Red Channel. If passengers choose the Green Channel with dutiable/prohibited goods, they may be prosecuted and their goods may be seized.
Please note that ignorance of the law is not a valid reason for wavering of penalty.
Indian Airport Customs Declaration Form
If passengers have prohibited or dutiable goods in their possession or goods in excess of their Duty-Free allowance, they must complete the Indian Customs Declaration Form and check the boxes to verify that the goods are not prohibited or dutiable.
Additionally, passengers can use the ATITHI mobile app to declare Indian customs any dutiable items and cash even before boarding the flight to India.
Only passengers who are carrying dutiable or prohibited goods are required to fill out a Customs Declaration Form or use the ATITHI mobile app to file a declaration of dutiable items as well as currency with Indian Customs.
Frequently Asked Questions
How much liquor is allowed on international flights to India?
International passengers are allowed to take up to 2 litres of Alcoholic Liquors, Wines or Beer without paying any Customs duty.
How many phones can I carry to India?
Normally you are allowed to carry one mobile phone for your personal use and any other phone may be included under the Rs 50,000 duty-free allowance.
How much electronics can I take to India from abroad?
You can carry articles up to the value of Rs 50,000 as a duty-free allowance. However, LCD/LED TV cannot be included in this.
Related Articles:
- Indian Customs Rules For Gold
- Indian Airport Customs Duty On LCD/LED TV
- How Much Cash Can You Carry on Flights To India
- Indian Customs Declaration Form
Copyright © NRIGuides.com – Unauthorized reproduction of this article in any language is prohibited. The information provided on this website is intended for general guidance and informational purposes only. It should not be considered a substitute for professional advice, and travellers are encouraged to verify visa requirements and travel advisories through official government sources before making any travel arrangements.
Reference: Central Board of Indirect Taxes & Customs, Baggage Rules 2016
Aneesh, the Founder & Editor of DG Pixels, holds a Master’s Degree in Communication & Journalism, and has two decades of experience living in the Middle East. Since 2014, he and his team have been sharing helpful content on travel, visa rules, and expatriate affairs.
Hi , i am flying back to india in a week and will be carrying few gifts for my family members ( watches , bags etc) . Total net amount comes to be around Rs 25,000 . Do i need to pay any duty ?
Is there any limit of watches you can carry ( i do have invoice bill’s with me ) ?
Is roasted coffee beans are allowed ?
Thanks
Hi Jaswinder, There will be no duty as long as the total value is less than Rs. 45,000. There is no special duty for watches if it is for personal use and to give as gifts. Customs officials may check if there are lots of watches and they feel it is for resale. Roasted coffee beans are fine.
Thanks for the reply. Since the invoice will be in diram how they will calculate. The home theater would be around 1500Aed.
Weight would be around 20 to 22 kg. Will this weight be the part of allowed 30kg. What would cost for precaution of tangible good transfer via air.
Thanks once again.
Hi Jiten,
1) The cost is calculated as per current exchange rate. In your case it would be around Rs. 25000, which is way less than maximum allowance. So you don’t have to pay any duty. However note that there will be 36% customs duty if you are taking a flat screen TV. It cannot be claimed under the deduction.
2) The weight will be part of allowed 30kg. While checking in inform your airline that your box contents are fragile. They will put a special sticker on it and loading staff will treat it with more care.
What will be the custom duty for home theater to india from dubai
Hi Jiten, Goods worth upto Rs 45,000 can be brought duty free. If your home theatre costs more than that, customs duty can be upto 36% of the difference.
Hi, We would like to ship 46 inch samsung LEDTV purchased about 2 years back at $535 .What will be the duty/tax to ship this TV ?
Hi Uday, For shipping also the tax is same – 36% of the price. Even though it is 36% as per rules, most customs officials charge 10-20% only. The duty depends on the price of same model TV on customs database. From out readers’ experiences, we have seen that different officials charge different duty for same model of TV. Since the item is old, you can get depreciation.
if i a bring t aworth 60000 INR than how they calculated the tax is it like (60000-45000)* 36%
Hi Shahaz, TV is not included in the Rs 45000 deduction. You have to pay duty of Rs. 60000 * 36%
If I buy tv worth 2000 Qatari riyals then the tax in india has to be paid on d Qatari riyals or they convert that 2000 Qatari riyals into rupees nd den I have to pay tax???
I mean to say will it be the rate as per the day or Wat? ??
Hi Chris, The duty depends on the price of same model TV on customs database. From out readers’ experiences, we have seen that different officials charge different duty for same model of TV. Good luck !
For play station 4 also need to pay tax if I bring it from qatar to india and Wat percent tax
Hi Chris, There is no specific duty on PS4. However there is a limit of Rs 45,000 on total value of all goods. Unless you are carrying other expensive items, there will be no duty.
sir, im working 1 year 6 months brunei. i buy 32 or 40 LED TV how much costums paid . india market or my brunei bill payment 36’/, pls help, tq.
Hi Ferose, The duty depends on the price of same model TV on customs database.
I’m about to purchase a 40 inch tv from qatar and would b cmin down to India .. How much tax will I b charged ..?? Will it b in riyals or in Indian rupees..? Where do I have to pay the tax amount in India or Qatar..?? Pls help
Hi Kevin, All flat screen TV’s all liable to pay Customs duty. Even though it is 36% as per rules, most customs officials charge 10-20% only. The duty depends on the price of same model TV on customs database. From out readers’ experiences, we have seen that different officials charge different duty for same model of TV.
You can pay in any currency. You should mention that in the Declaration Form that you fill when you reach India. It’s an easy process. Customs officials will guide you on how to pay.
Very informative information
Thank you Glen 🙂
what if someone already wears a chain of gold all the time of around 3 lacs INR. what preventing measures he/she is suggested to take. keeping the invoice of 7-8 years ago of the same will be of any help..??
Hi Singhmar, Gold is calculated as per weight and latest price. Old invoice doesn’t help.
Update : It is better to get Export Certificate while leaving India so that you won’t have issue in bringing it back.
No, NRI Cafe Reply is wrong, its a huge process, you have to take that gold to govt approved goldsmiths and take certificate of confirmty to say thats gold, when i carry gold and asked customs guy, he simply told me how can i trust that its gold? at chennai airport
Hi Kalith, Thanks for pointing that. Some airports have valuation counters inside the airport while some do not have. From our personal experience, we were never asked to get certificate from goldsmith. Could you tell what was the quantity that you had?
They charge custom duty on basis of indian charges or on basis we have purchase in dubai.
Because in dubai i purchase tv for 25000 but its price in india rs.45000. So on which price they charge
Customs officers have a chart with prices of common TV models. The tax is calculated based on that. Rs. 45000 price in India is inclusive of customs duty. So the price they charge for you will be lesser than that. You can try to negotiate with them. If you ask politely, most officers will give some discount.
I have used that tv for 1 year so thay charged full 36% or less than that and one thing if i dont have bill then its any problem to taking that product
Hi Kaustubh, Old TV is eligible for depreciation in value. You have to inform that it is an old TV.
Hiii
I m working in dubai. I have 42 inch led tv. But i don’t have bill. So if i take in that in india what is procedure. I can take it or not
Hi Kaustubh, Since you don’t have the bill, customs officials would charge you based on the price list they have. They should have approximate prices for most brands.
HI, i am staying in UAE for more than a year, what will be the exact tax amount if i bring 48″ LED TV to Chennai
Dear Ramesh, All flat screen TV’s all liable to pay Customs duty. Even though it is 36% as per rules, most customs officials charge 10-20% only. The duty depends on the price of same model TV on customs database. From out readers’ experiences, we have seen that different officials charge different duty for same model of TV. Good luck !
Dear NRICAFE
I am staying in abroad for one year….. Can I take unused house hold items to India like knifes, mixer, emergency fan, hair dryer, hair starter, toys etc…..
Hi Hashim, All the above listed items in minimum quantity are fine as they are not expensive. (Technically the total value of all these has to be less than Rs. 45000).
hi sir. i want to carry 32″ inch LCD. how many tax i have to pay….??
Hi Suman, You have to pay 36% of the cost.
is it the paid amount abroad or indian price of tv
Hi Jubin, The duty is on assessed value (which may be more or less than the original cost).
Please read this post to understand how it is calculated : http://nricafe.com/2016/02/indian-customs-duty-lcd-led-tv/
Sir,
Is there any tax for playstation4? If there is how much?
Hi. Is the ornaments allowance for all cities in india the same or different cities have different allowance. Im from Mumbai
Hi, The rules are same for all airports.
Actual am went abroad last 2014 march and I return vacation Feb 1st 2015and again I went March 2015. If come vacation at January 2015 means how much duty free for gold ornaments
Dear Sakthi, Technically, you are abroad since 2014 March. Short vacations in between are not considered. So you are eligible for normal baggage allowance – Rs 50,000 (men) & Rs 1,00,000 (women).
Still doubt on gold jewelry. Note sure about ornament import.above limit of 50000 is other than wearing ornaments or in total jewellery. ?
Hi Parag, The limit is on total jewellery (what you wear + what you carry).