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,
    Im planning a trip to singapore. Im looking to get an iMac 21.5 inch apple desktop from there. should i open it there and bring it to avoid duty or is it inevitable that it should be paid? is there any way to avoid duty? its 2428 SG$.that is 119500 INR.please reply. thanks.

    1. Hi Raghul, Since you are not a permanent resident of Singapore, you cannot claim it as a used household item. Opening the box can help in bargaining as it shows it is not for resale. Since it is 21 inch screen and big as a TV, most probably it would be marked for further checking. So you should be prepared to pay the duty.

  2. Hello sir,
    I am planning to take a surveillance camera kit that consists of 8 cameras which costs $450 (INR30500).. can you please advice if we can take it per the new baggage rules? (Travelling for vacation to india – have been in US for 18 months) Do we need to declare it for the customs?

    1. Hi Raj, There is no special duty for surveillance camera kit. You can include it under your duty free allowance of Rs 50,000. No need to declare if the total value of all goods is less than Rs 50,000.

  3. Hello sir i am NRI. I am coming india after 6 month i san to know about tableware/silverware/cutlery (10 pos Silver spoon) is that dutiable if Its dutiable how much duty i have to pay ? Pls let me know.
    2nd question its for Nri coming after 6 month stay in abroad what is the shopping limit if for ex.we have limit of 50,000 INR It’s with gold jewellary included or
    gold jewellary ( 50,000INR )+ shopping limit,
    If for.ex we have shoping limit of 50,000 INR we can buy of this limit saffron ?

    1. Hi Pedro, Cutlery/Silverware etc for personal use is fine. No special duty on that.
      Duty free allowance is Rs 50,000. Gold limit (20gm for men) is in addition to this. But gold cannot be included within Rs 50,000 allowance.
      Saffron for personal use (in normal quantity) is fine.

  4. Hello,
    I am relocating back to India after my stay of 2 years in Qatar. As part of final goback to India, Should I have any letter showing I am permanently relocating to India to avail baggage allowance upto INR 500000 worth Items?
    Also I am sending most othe these items like, Mixer, Playstation, owen, kitchen items etc.. should I be questioned anyway in port to get these clearance?

  5. Hello sir I am Nri & I come after 8 month with my wife & 1 child if I bring 200 gram saffron ( per person 66 gram approx) for Jain temple use its dutiable ? If yes how much duty I have to pay ? It’s necessary to bring bill ? With my name ? Or if I didn’t take the bill doesn’t matter ?

    1. Hi Manish, This should be fine as you are travelling with family. Better to carry the bill in your name if they ask for it.

  6. Hi, I am coming to back to my home country after 5.5 years of living in England. I have got a diamond ring worth 90000 INR purchased in New Delhi, Playstation3 worth 20000INR, and one old laptop £550 and a new laptop for my brother worth £1200.
    Do I have to declare all these items on the declaration form and do I have to pay any custom duty on those items? Can I carry 2 laptops as my hand luggage?

    1. Hi Prav, Playstation and Laptops are fine. One laptop + playstation can be claimed under Rs 50K allowance. Other laptop is allowed above the allowance limit. However diamond ring cannot be claimed under allowance. You will have to declare it (unless you have proof that you purchased from New Delhi).

  7. Sir :-
    I have a old canon eos 1100d
    India price 28000
    What I pay costom in Lucknow airport
    Please help

  8. Hi. I want to buy a laptop from the u.s. My friend who is studying there is ready to carry it for me from u.s to india. But, she may be bringing back her own laptop as well (which she had bought here in India and taken to u.s). Will she be allowed to carry 2 laptops from u.s? Or will customs ask to pay up? And also, she will go back to the u.s after a month. And she will have only her laptop with her. Will airport authorities inquire about the laptop she gets for me from u.s while she’s going back??

    1. Hi Kartik, One laptop is allowed above the allowance limit. Other laptop can be included inside Rs 50K allowance. So no issues in carrying them (unless you friend has other expensive items to be claimed under Rs 50K allowance).

  9. Hi. I along with my family are going to Bali Indonesia via Hong Kong in cathey Pacific. While returning Back we will fly from Bali to Hong Kong and will stay there for 3 nights (Stopover) and then fly to India, Kolkata. Can you please tell me which duty free baggage allowance will be applicable for us i.e. for countries other than China (Rs. 45000) or for Nepal, Bhutan China (Rs.6000). My onward ticket is directly to Bali via Hong Kong (Transit) and incoming is Bali to Kolkata, with a stopover at Homg Kong.

  10. Hello
    My parents are visiting me in uk for 6 weeks, when they return back to india (Gujarat) can they take alcohol with them? How much is allowed. Gujarat is a dry city so do they need to pay anything or do anything extra?

    1. Hi Sarjana, Alcohol allowed in 2 litres per head. If you are non-resident of Gujarat, you can get a liquor permit from Gujarat airport (after showing the ID proof). Liquor is not allowed for Gujarat residents.

  11. Hi. Please tell me how much custom tax will be charged for Videocon 32 inches led tv in Hyderabad airport .India from Qatar.

  12. Hi I am moving back to India after 3 years in USA. Primarily have a 50″ sony smart tv and BOSE speaker (both more than 2 years old). not much of other items. Would someone know if i would be levied custom duty? from above appears will be charged for the TV. not sure of speakers? if i have to pay duty for such old items, i would rather sell them back here as 36% duty is what makes or breaks the judgement to carry or leave back

    1. Hi Vikash, You would have to pay duty on TV only. However since it is 2 years old, you can claim depreciation. Exact value will be assessed by the Customs official. We assume you would have to pay only 15-25% of original cost.

  13. Hi,
    I am an Indian citizen, planning to visit New York and do a lot of shopping (which would mostly include clothing & footwear). No jewellery at all.
    The total amount may touch $80K-$100K!
    I live in Delhi. So, will I have to pay any customs on it?
    Your help is greatly appreciated.
    Thank you in advance 🙂

    1. Hi BHS, Maximum baggage allowance per head is Rs 50,000. Anything more than that will attract duty.
      However, clothing and footwear in normal quantity (for personal use) are not usually evaluated.

  14. I am travelling to india from dubai after 4 months and would like to take 2 laptops , 1 mobile phone ,1 portable casette player 4 watches and some chocolates. All within 45000 INR. Will i Have to declare all this and pay duty?

  15. Customs duty is applicable for homely type vaccum cleaners ? I wish to bring Rs.3500 value Samsung sc4570 model

  16. My friend will be traveling to India from UK. He wants to bring 5 bottles of liquor (1*700ml, 5*50ml). Will this be charged custom duties? I’ve read that 2 litres is the maximum limit but there is no mention of the number of bottles.

  17. Am in Bahrain, if I want to take my Bike to india while exiting Bahrain and settling in India, what all cost will come in India as Excised and customs duty

  18. Hi,
    Am planing to bring home theater from UAE to India, so should in pay tax , if its pay how many present I have to pay . Plz help me.

  19. I am currently residing in the uae and am acitizen of India. Are there any restrictions on the number of perfume bottles I can take into India?

    1. Hi Sujata, There is no specific restrictions on number of bottles for personal use. But make sure it’s not too much that it seems like for resale purpose.

  20. Hi, I am travelling from Singapore to Chennai. I am carrying my old computer and LED monitor allong with me. Will there be any custom charges apply for those items.
    Thanks!
    Kiran

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