Indian Customs Duty Free Allowance And Rules (2023 Guide)

Indian Customs Duty Free Allowance Complete Guide

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.

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 TypeAllowance
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 OriginArticles 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:

  1. Firearms
  2. Cartridges of firearms exceeding 50
  3. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms
  4. Alcoholic liquor or wines or beers in excess of two litres
  5. Gold or silver in any form other than ornaments
  6. 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 TypeGold AllowanceMaximum Value
Male passenger residing abroad for one year20 gramsRs 50,000
Female passenger residing abroad for one year40 gramsRs 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:

ItemMaximum Allowance
Alcoholic Liquors or Wines or Beer2 litres
Cigarettes100 cigarettes
Cigars25 cigars
Tobacco125 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 AbroadAggregate Value Allowed
3-6 monthsRs. 60,000
6 months- 1 yearRs 100,000
Minimum 1 year during the preceding two yearsRs 200,000
Minimum stay of two years or moreRs 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:

  1. Indian Customs Rules For Gold
  2. Indian Airport Customs Duty On LCD/LED TV
  3. How Much Cash Can You Carry on Flights To India
  4. 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


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  1. Hi,
    I have a 19 Inch All In one Computer that will not fit in my Laptop Bag ;). Bulkier on the back. So planning to put it in CheckIn bag and take it. Will this All in One be now considered as a flat screen if not a TV and need to pay Customs?

  2. Hi, I am A US Citizen and have around 1lakh rupees in the 500 and1000 denomination. Will I be allowed to carry that money and exchange in the airport for newer currency notes?

    1. Hi Vanaja, The amount you can carry is only Rs 25000 per person. If there are more persons travelling each one can carry Rs 25000.

  3. Rajkumar Bhawanha

    Hi, i stay in thailand from 22 to 26.11.16 & one of my firend gift me a mixi without bill, can i bring & is it duty free

  4. Hi. I am living in south korea since 2010, visited India last Feb. Now i am leaving south korea and will come to India for 1 month and then travel to Canada. Me and my husvand will carry our personal laptops (old) and a projector (similar size to two stacked laptops). It is old projector. Will there be any problem for carrying that to India and then to canada?

  5. @NRIcafe- this is amazing. You responded to a guy asking about protein powder, but not other queries…thats really weird/ surprising. Ok, could you tell me what quantity of silver an nri could bring while returning back to India

    1. HI Yabba, Thank for your comments. On an average we receive more than 100 queries per day – through website, Facebook, Twitter and e-mail. We try out best to answer most of these. Unfortunately due to time constraints we have to skip those questions that have been answered on many occasions. A simple search on our website will give answer to most of these questions. Some questions need expert opinion and can be delayed as we need to get replies from concerned officials. The question about protein powder was answered as it was never asked before. Hope that explains.
      Regarding your question, the limit of silver ornament is same as gold Rs 50,000 for men and Rs 100,000 for women. Considering that silver is cheaper than gold this is a high quantity. However note that this is limited to ornaments only. Import of silver in other forms up to 10 kg is allowed. The current rate of duty for the Silver in any form as per Notification No. 12/2012- Cus dated 17.03.2012 is 10%.

    2. HI Yabba, Thank for your comments. On an average we receive more than 100 queries per day – through website, Facebook, Twitter and e-mail. We try out best to answer most of these. Unfortunately due to time constraints we have to skip those questions that have been answered on many occasions. A simple search on our website will give answer to most of these questions. Some questions need expert opinion and can be delayed as we need to get replies from concerned officials. The question about protein powder was answered as it was never asked before. Hope that explains.
      Regarding your question, the limit of silver ornament is same as gold Rs 50,000 for men and Rs 100,000 for women. Considering that silver is cheaper than gold this is a high quantity. However note that this is limited to ornaments only. Import of silver in other forms up to 10 kg is allowed. The current rate of duty for the Silver in any form as per Notification No. 12/2012- Cus dated 17.03.2012 is 10%.

  6. i am carrying a chandelier besides the desktop computer worth dhs 400. Also i would like to know how much grams gold such as chain, bangles can a male passenger carry from dubai to mumbai. so in total the items include – 1) laptop 2) desktop computer 3) chandelier 4) a chain and 2 bangles. Please let me know if there is any duty applicable to above

    1. Hi Meena, If total value of chandlier + desktop + other items is less than Rs 50K there will be no duty. Gold allowance is 20gm for men.

  7. Hi, I am travelling from dubai to mumbai and am aware that we can carry a laptop with us besides the baggage allowance. However my query is can we also carry one desktop computer with cpu under duty free allowance along with laptop. Also my second query is how much dirhams can we carry from dubai to mumbai – undeclared. third query is how much indian currency can we carry from dubai to mumbai – undeclared. I am an nri and have stayed in dubai for almost 1 year. Please reply at the earliest.

    1. Hi Meena, (1) You can include the desktop computer under Rs 50,000 allowance – if you don’t have other valuable things with you. (2) You can carry up to AED 18000 (USD 5000) without declaring. (3) You can carry Rs 25,000 as Indian currency without declaring.

  8. The customs mumbai airport link says the indian currency which can be carried to india is INR 7500 as of 11/11/2016

  9. What is the duty free allowance for a Canadian citizen of Indian origin visiting India as a tourist? Also, how much Indian currency can i bring to India? thanks!

  10. hello,
    Im a student studying in Armenia, im planning to buy a PC (Desktop) here and i will be leaving to india after 8 months will i be charged in the customs in India for the PC?

  11. Hi NRI cafe Team
    I am having one i phone 6s with me purchased from Saudi in March 16 and now i am coming to saudi after my rotation vacation to India.
    I want to know can i bring with me two more i phone 7 if no then how much duty i have to pay and this duty to pay after deducting threshold limit 45000.
    Please advice

  12. Iam planing to buy a laptop and gold jewellery worth rs 100000 as we r two adult does I have to pay the duty

  13. Hi Is it possible to carry an 1.5 yr old home used 42 inch LED TV along with a mini-soundbar music system also of the same age if I am returning to India after completing my contract in the Middle East? Will they tax and based on what amount as the items are not new. Pls do let me know.

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