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 am from India, and currently residing in Europe, And I will be travelling via Dubai to India(Bangalore). I am planning to buy a iphone 6s In dubai duty free which costs ~52,000Rs, If I carry the phone in my pocket, and without box, will their be any chances customs officer enquire me about it.

    1. Hi Raghu, One phone can be carried for your personal use. If you have another less expensive phone, you can carry iphone in pocket and other one in baggage.

  2. Hi, I am Indian national staying in Saudi Arabia for work purpose for the last 2 months. I am planning to buy a Sony PS 4 from here and take back to India. The price here would be around 25,000 – 27,000 INR. Will this require any kind of customs fee at Indian airports? Also would it be any different if I buy from duty free shops at Saudi or Dubai airport? In that case I have to carry the item to India along with the complete packaging. Please advice.

    1. Hi Pratik, There will be no duty as long as you are not carrying too many expensive items. It is better to carry PS4 after opening the box (if you buy from normal shops).

  3. Can i purchase few things frm here? xcpt gold ..like cosmetics,(ear rings,bangles)not gold just trendy one,cashew nuts,shirts?do the customs calculate dis items ??
    and can i keep my earings in my baggage wthout wearng it???

    1. Hello Janani, Of course you can purchase cosmetics, clothes, food items etc.
      Only expensive items are taken to consideration. If you want, you can keep your earrings in baggage.

  4. hi sir ..myself Janani .Recently i came for visit to qatar as my husbnds fmily is in qatar..My visa is for only 3 months..i.e from Aug 2015 to Nov 2015.I m planning to purchase some gold from qatar..is it possible 2 take bck to India.But already i carried some gold from india to qatar while coming..2 pairs of ear rings ..one bangle 33 gms.nd one chain which is 80 gms. Now what i have to do …please suggest me.I m totally confused.

    1. Hi Janani, The duty free allowance for female passengers is gold worth Rs.100,000 (40 grams as per present rate), and that is applicable only if you stay for more than 1 year.
      Moreover, you are already carrying ornaments of more than 120 grams (It wouldn’t have been a problem if you had got an Export Certificate before leaving).
      Technically, you are liable pay duty for any gold you bring to India. However custom officials do not check the daily wear ornaments (like ear rings, bangle, small chain etc) for Indian women. Our advice is not to buy more gold unless you are ready to pay duty if needed.

    1. Hi Jatin, Sorry, we cannot suggest as there are hundreds of cargo companies with different time & rate options (air & sea). Please check with any company close to your location.

  5. Hi.
    I want to carry 48″ or 50″ inch TV from Abudhabi or Dubai to mumbai or Ahmadabad . which airline will allow this size of TV?

    1. Hi Jatin, You need to check the total dimensions of the box (length + width + height). We guess 48 inch TV with box will be above 200 cm.
      As per Air Arabia website, maximum limit is 160 cm. Etihad website says the maximum limit is 207 cm.
      For Emirates they allow up to 150 cm as normal baggage, and above 150 cm (up to 300 cm) can be carried by paying additional fee. For Air India, some flights allow up to 273 cm. Other than these, you can also opt to send as cargo. Make sure you check with your airline in advance.

  6. Hi , I am planning to bring a 49″ led television in India from US whose costing is $149 that is around 9600 INR. so around how much custom would I have to pay for bringing the tv in India ?
    Thanks

    1. Hi Akshit, Technically, the duty will be 36.05% of the cost. However most customs officials charge around 10-20% only.

      1. Hi Kumar, Technically, the duty will be 36.05% of the cost. However most customs officials charge around 10-20% only.

  7. Hey NRICAFE . Thanks for Your patience . I’ve been working in Saudi from (Oct 2014) past 14 months and I had a short time vacation during Feb 2015. Now I’ve purchased gold jewellery for about 54,000 INR. How much do I need to pay if I travel back to India in 15 more days?

    1. Hi Murali, The gold allowance for men is Rs 50,000 and Rs 100,000 for women. Customs duty on gold above limit is 10% + 3% cess. In your case, may be you would not have to pay any duty as the difference is minimal.

  8. Hi..My friend is coming from Dubai tonight. He bought a PS4 worth 1299 AED = Around 23,000 RS. It’s a box piece, never opened. Will he get charged ? Please advice.

    1. Hi Ajith, There is a Rs 45,000 allowance for personal items. In normal cases, you wouldn’t be required to pay duty as the cost is only Rs 23,000. To be more safe, you can take it out from original box.

  9. Hi, I am in Dubai and I am planning to take one LED TV (32″) to India. As you said, anyhow I have to pay 36% of duty but will it be calculated in AED or INR?. The price of the TV is AED 700 = INR 12500, how much I have to pay as duty? and I have the online purchase invoice, is it OK as a proof of bill?
    I have two using mobiles (Iphone 6s and Samsung Galaxy) and I have bought one more mobile for my family member which is cost of AED 800. Is it have any point of paying additional duty? Friends are telling me to keep the new mobile in baggage instead of keeping in hand luggage. Kindly advise…

    1. Hi John, You can pay in any currency. Eventhough 36% is the maximum duty it is not strictly followed. In most airports, they charge a round figure which is around 15-20% only. Customs officials have a list of prices for most TV models. So it is fine even if you don’t have an invoice. You can show your own invoice if you bought it on discounted rate.
      Regarding mobile phones, technically you are allowed to carry only one personal phone. However most people carry 2 or 3 phones and normally it is not an issue (unless you are taking it for resale).

  10. Hi I am planning to buy a new Iphone as a gift to India while returning to hometown. Which will cost around 70K. How to avoid customs duty in this case?
    Heard that if you we bring the mobile as like we are using it, it will not be charged.
    Please advise if it is true.

    1. Hi Anoop, Technically, you can carry one personal phone only. However lots of people carry more than one phone for personal use. So it wouldn’t be much of an issue if you have one more phone in hand luggage (should be unpacked and better to be with SIM card).

  11. hi there.i will be visiting india after 3 years from africa.i will b travelling with my dslr camera and laptop.do i have to pay any duty or declare those goods

    1. Hi Ashish, One laptop per person is included in allowances – so no worries. Also one DSLR camera should not be an issue if it is for your personal use (If it is news, you can unpack it avoid any questions). No need to declare these two items.

  12. If we have to bring an i phone 6s , aftre stay of 2 weeks, is it covered under duty free allowance of Rs.45000/- .Are we supposed to declare ?

    1. Hi Satish,
      Technically the allowance of Rs 45,000 is for personal goods.
      And as per rule, one person is allowed one mobile phone in addition to this.
      And usually customs officials do not make an issue out of an extra phone.

  13. Hi,
    I am returning to India from Dubai after 2 months,I bought a Camera worth 1150aed(Rs20000) but price in india is arnd Rs 45000 and it is still packed.
    So, should i unpack it or the packed will also b duty free ??
    Also,do watches have any duty?

    1. The allowance of Rs. 45000 is on personal items. It is better to unpack the camera. There is no special duty on watches (unless you carry a large number of them).

  14. Hi
    My cousin is in Dubai for more than 3 months for his job and he is returning for Diwali. He is planning to bring a Playstation 4 which is around ₹22000 but in India it is available at ₹38000.
    So will he have to pay duty on it?
    Also if he gets it unboxed then is it okay?

    1. Hi,
      I planned to travel from qatar to India. I have one old laptop and I bought one new one fews days ago. Does they levy customs for the new one and am I eligible to carry two lappy.

      1. Hi Satish, Technically only one laptop is allowed per person. But in most cases customs officials wouldn’t mind if you carry one more. It is better not to carry in original box as they may suspect it is for resale and charge you for that.

  15. Hi,
    I need to travel to Dubai & Saudi for official work. Being an Indian female, I am already wearing the usual gold jewellery – chain, ear rings, ring.
    I intend to buy some light weight gold ornaments, a mobile phone, perfumes during my trip. Please advise if I will be charged customs on everything – the jewellery that I am wearing + what I buy abroad (even if I am wearing it at the time of return) as well as on the mobile/ smart phone, perfumes etc.

    1. Hi Dan,
      1) If your stay is above 3 days, you are entitled to bring personal items up to the value of Rs 45,000. So you mobile phone, perfume etc. should be fine.
      2) Any gold jewellery you import will be subject to duty as you are abroad for short stay.
      3) If you want to take any jewellery with you, you can declare it while leaving so that customs officials will note it in your passport. Such jewellery will be exempt from duty.
      Normally day-to-day ornaments like ear rings, small chain, ring etc. are fine. Officials will not ask about them as long as they are light weight and minimal in number.

  16. Hi What is the maximum TV size allowed ? Because I came to know that more than 42 inch is not allowed in India is it true

    1. Hi Kavas, There is no restriction on the size of TV imported. 50-60 inches are normal. However some airlines have restriction on maximum width of the box (like 62 inch). So please check with your airline. Also note that all flat screen TVs – any size – are subject to duty @36%.

  17. Hi going Dubai on toutist visa for five days. How much is entitlement for duty free goods. Can I bring gold Cain for myself and what is the limit

    1. Hi Vijay, If your stay abroad is more than 3 days, you can bring personal goods up to the value of Rs 45,000. However, gold allowance is only if you stay for more than 1 year.

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