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.
What will be customs duty for bringing food processor to India from uae
Dear sir I am coming to India for good if I take 42inch T.V. with me how much will be the customs duty for me THANKS.
hi my brother brought a i mac 21.5 from US and paid 29000 INR duty in Delhi airport last month and now am planning to bring to Saudi . When i take it back to India i need to pay duty again in India?
Hi am sijeesh
Any changes in duty for led TV in 2016
Hello, travelling from uk to India after 2.5 years, can carry 2 years old personal 27″ iMac , m not carrying any laptop, understand can carry 1 laptop but what about IMac? Plz reply
Hi Raja, This should be fine as it is old and for personal use.
Hi. I bought 2 nexus 6p mobiles in USA. I thought we can carry two smartphones to India. Should I add the value of two phones and compare with 45000 rs? Should I pay duty?
Hi Srija, One phone (any model) per person is allowed. Normally one more phone is allowed without any checking.
Hello
I am an expat returning to India from Dubai (stay of 1yr 10 months).
I have the below mentioned personal items which I have used in Dubai and would like to bring them with me to India (by flight).
I would like to make sure how much import duty will be charged.
•LG TV (42 inch ): AED 1299 (Rs.23382)
•Daewoo Microwave grill combo (26Litres): AED 249 (AED 4482)
•Printer (Samsung Laser Jet): (we got it free with Laptop)
Please help me with the required information.
Hi Ganesh, You would have to pay duty for TV – probably around Rs.5,000-10,000 (Depends on the officer). Microwave and printer can be claimed under Rs 45000 allowance. No need to declare them.
hi i m going to dubai next week and i m planing to buy ps4 from dubai… cz it to cheap …so how much i have to pay duty in india?
Hi Hardik, You can claim it under Rs.45000 deduction for personal items. Better to unbox it t before taking to India.
HI Guys,
I’m staying in Oman more than one year I’ve a plan to travel to Chennai, While traveling time I’ll bring one sony 40″ LED TV. This one is I bought last month, That TV price is Rs 32,000 (In Oman) but in India is more than Rs. 70,000. 1. From the bill 35% + 3% educational cess or extra additional charge?
Now tell me how much they collect from me?
Hi Ramesh, Different officers charge different duty for the same item. So, we cannot tell you the exact amount. Normally they charge 10-20% of price in India (even though the rule is 36%).
Hi Still confused ,can I bring in gold in shape of biscuits ? coming from uk to India , will either buy gold in UK or Doha transit ,what is the max amount/gram I can carry & do I have to declare on landing ?
Hi Vikas, Gold allowance can be claimed only for jewellery. Gold coins and biscuits are not eligible for duty allowance. You have to pay 10% duty.
Hi ,
I am bringing a used LED 40 TV after2 years, I heard that there is 15% duty applicable instead 36% if someone worked in abroad for more than 2 years. It that correct ?
Hi Manoj, There is no such rule as 15%. The rule in books is 36%. However, most customs officers charge only 10-20% on TV, irrespective of stay duration.
I am an Indian and i want to go to dubai for atleast 1 month. I am taking a camera from india to dubai to capture some pictures, Will it be customed or not? Which place would be safe in luggage or hold in hand
Hi Reyan, Camera for personal use is fine, especially for tourists.
hello sir, we are family members 2 adult + 2 children flying from Dubai to india after staying in Dubai more than 12 months.
I assume we have allowance for personal items Rs. 45,000 x 4
and
ornaments allowance 2 male x 20grms + 2 femal x 40 grms each.
also, please confirm whether house hold items, kitchen and bathroom fittings (mixer, water tap, showers etc.) included on the personal items allowance of Rs. 45000?
Best regards,
Hameed
Hi Hameed, You can include household items under personal allowance.
I’m US citizen going to India on tourist visa for wedding. I plan to buy ring for me and fiance from USA. Total ring cost would be less than 10,000 ( 3000+ 4000) dollars.
Do I have to declare in US and India ? If yes, then do I have to pay duty ?
I’ve been in ksa more than a year Recently I bought an iphone6s in ksa do I need to oay duty while going back to india?
Hi Sikender, 1 phone (any model) per person is allowed for personal use.
hii…i bought a 55 inch tv from germany(1year used).I bought it of 50,000 and i also have bill.In India the price is approx 2 lakhs. Anyone has idea how much i have duty i have to pay.I
Hi Avik, It will be depend on the officer’s judgement. Maximum duty is 36.05%. Usually they charge 10-20% for used TVs.
I am carrying 33 gm of golden Mangalsutra + 4 gm of golden ring?…….is there any custom duty on it?since mangalsutra will be combination of black beads+gold?……….If it is there than how much custom duty is payable to it?……….
Hi Shekhar, Gold allowance for men is INR 50,000. 10% customs duty may be charged for additional gold. Since the mangalsutra is nut fully gold, you can claim deduction.
Hi..I’ll be traveling from USA after one year. Do I need to worry about paying duty for following used personal items – 1 iPhone, 1 iPad, 1 Laptop and 1 DSLR camera. All of these are my personal items and I ll be bringing them back with when I return to USA. Thanks.
Hi Shobhit, All these items should be fine. Anyways, 1 laptop + 1 phone is allowed per person.
Hi, I was in Singapore for almost a year and coming back to India before few days less then 365 days and have 3 camera lenses(2 big but all fit in one cabin bag, all are my personal equipment for my camera) and a camera with me. Is there any problem not to declare it in the form, what will be the custom charges if they ask me to pay as it was not with me when i travelled from India.
Hi Santy, Camera lenses for personal should be fine.
Hi i am akil.. i purchased one 20 gram gold chain and 5 piece of femail nose pin worth of nose pin of all 5 pieces is approx 5000 rs in indian currency…..can any one tell me ..is any custem duty would be..if ..then what amount would be ..plz sugges..
Hi Akhil, Total allowance for men is Rs 50,000 worth gold. Anything above can be charged at 10%.