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. Hello NRI cafe ,
    I am returning from Boston to India after a 10 month period . During a promotion , I had bought 2 iPhones 6s . I plan on bringing them in my pocket in order to avoid being caught in the Customs X-Ray Scanner . However , when we are leaving India , during Customs we are asked to put our mobiles , wallets and belts onto a basket and send it through the scanner . This is the case when we are leaving India . when we are arriving in India , we generally have to only pass our luggage through the Customs X-Ray Scanner as per my knowledge , Has The rule changed now that even when we arrive in India , we are asked to empty our pockets or is it still the same ? if it is the same , I will just carry both phones in my pocket . Expecting your reply soon .

    1. Hi Jeevan, You can carry the phones in your pocket. Generally the screening is only before you enter a flight. Even if they ask you to put the mobile in tray, having 2 mobiles is not an issue. One is allowed free per person and other one you can claim under Rs 45000 allowance.

    2. But generally , are we asked to empty our pockets and put our mobiles in the tray during the Arrival Customs X Ray Checking ? I Don’t remember doing so … but can you please confirm ?

  2. Hi NRI Cafe,
    I really appreciate your job giving suggestions to all NRI who are coming to India regarding all doubts.
    I have my personal question please suggest me in this.
    I am planning to come next month India from Saudi Arabia after finish my 2 years work contract. Before purchase really i don’t know what is tax on gold ornament import, I purchased 56 grams 4 bangles for my mother from joyalukkas Saudi Arabia (SAR 8900). so please tell me how much tax on this gold. some people telling 750 INR for 10 grams. i have bill copy everything so is there any exemption or how much tax in INR i have to pay. If i don’t have sufficient Indian money at that time what to do.
    Thank you.

    1. Dear Janu, Thank you for your kind words.
      You have purchased 56 gm gold, which is about Rs 1,50,000 under current price.
      Male passengers who stay abroad for 1 year are eligible for free allowance of up to Rs 50,000 worth gold. You will have to pay duty on the remaining amount, which is around Rs 1 lakh.
      Duty as of today is 10.3% of the price. So you will have to pay about Rs 10,000-11,000. Duty for gold can be paid as foreign currency. You will have to pay about SAR 550-600.
      For more queries on Gold import, please see this link : http://nricafe.com/2016/02/indian-airport-customs-duty-gold-import/

  3. Hi ,
    I’ve bought 2 new iPhones 6s from USA and planning to bring it to India . One is for me and the other is for my brother . If i unbox them and keep them in my pocket while travelling , will they catch me at Customs ? Generally Customs do not check if we have anything on our pockets right ? Only baggages are scanned in the x-ray machine and we are free to get the baggages on the other side without any checking or metal detector machines . and iPhones are really thin , so putting 2 in my pocket wouldnt catch any attention . Please correct me if I am wrong in any of the above

    1. Dear Rajesh, One mobile phone is allowed per person free of duty. Unboxing the phone and keeping with you is better than keeping in baggage. Even if they ask you about the second phone, you can claim it under Rs 45,000 free allowance. Since the price of iPhone is approximately the same, there is nothing much to worry.

  4. I am working in dubai from past 2 years, i have plan to take Harman Kardan home theater with worth of 2500 AED, it is duty free item or i have to pay duty. if i have to pay duty means how much i have to pay….Please advice,
    thanks on advance,

  5. I am an Indian working in Bahrain 4 last 2 yr n 3 months. I finished my contract and cancelled my visa.
    I am taking a 43″ Lg smart tv.It cost me 32000rs here(in India it will cost 50-60k).
    My question is as I am shifting back to India do I get any benefits in the tax?
    Also wat will be amount I have pay?
    Thanks on advace

  6. Hi, im in the US and i want to buy a kitchen aid mixer for a family member..it costs $270 and is 11kgs.. will i be charged for custom duty?

  7. Hi , I came to London on March 14th 2015 and returning back to India on March 5th 2016 and my wife came to London on July 2nd 2015 and she would be returning back with me to India. I took a necklace for my wife worth 1 lakh 3 thousand. How much customs I need to pay ?

    1. Hi Priyesh, In most cases you will not have to pay anything as Rs 1 lakh gold allowance is allowed for woman. It is true that your wife hasn’t completed 365 days, but Customs Officials are not very strict on such details (unless you are on visit visa or you are carrying large amount of gold).

  8. Hi , My Aunti is in dubai for some days and she is returning. She is planning to bring 2 iPhone 6S. So kindly let us know about the cusotm Duty.
    So will she have to pay duty on it?
    also if she get it unboxed then is it okay?

    1. Hi Ruchika, One phone (any model) is allowed for personal use. Other phone can be claimed under baggage allowance of Rs 45,0000. Carrying it unboxed will be better.

  9. Dear Sir,
    I leaved in Ras Al Khaimah ( UAE) form last 4 years. I have UAE residence ID card. Every year i come to India. This time i plan to bring 55″ LCD Sony tv along with original invoice. How much custom should i pay? They charge me according to my UAE invoice cost OR INDIAN tv rate list? Pl suggest me?

    1. Hi Ram, 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 !

  10. Hello NRI Cafe..Im Very impressed with the most up to date information, Please help me with some information…if we are moving for good (in my case after 13 years ), i would have a lot of things with me some used, some new.what would be the dutiable items. i have 2 tvs, 3 monitors etc. and what would be the duty on things that are new, and also on old stuff however more than 1 in some cases. Let me know if there is a website with most up-todate guidelines on duty, list of items and what if some of them are more than >1. Thanks..

    1. Hi Ash, Regret for the delay in replying. Most of your household items would be free to import. You can also carry goods worth Rs. 45,000.
      However, you will have to pay duty on TV as that is excluded from allowances. Duty of TV will depend on the model and price in Customs database. Usually this come to 10-20% of the cost.
      We assume that you are travelling as family. In that case, taking more than 1 piece of one item should be fine.

  11. Is there any limit to carry saudi riyal in cash with traveller to india??? I have 11000 riyal cash .can I travel with this cash to india??

    1. Hi Sadique, There is no limit to carry foreign exchange to India. However, amounts exceeding USD 5,000 must be declared to the customs. There is no need to declare in you case as SR 11,000 is less than the limit.

  12. Dear Sir, i am planning to shift to india from Oman after 4 years of stay with family. Can i get exemption for my used clothes, and utensils etc which used here. If any updated list of items which can take back to india would be ideal. I am planning to take One TV 40″ one Washing machine, One bed set big, camera, indusction cooker, kettle, oven, small printer, mixie etc

    1. Hi Soumya, Almost all of these items can be exempted as used personal goods. However you will have to pay duty for TV as flat screen TVs are not exempted. Note that you will need to use a cargo service for washing machine and big bed set as passenger flights have limits on luggage dimensions.

  13. Hi, I am in dubai from 2 years now and i want to bring 40inch used LED TV to India.. Is there any customs charge? i have bill which is less than 10k as i got this TV from my office on staff discount. so would there be any charge?

    1. Hi Alka, 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 !

  14. Hi, Me and m spouse are returning from U.S.A. to India after staying there for six months. While, returning we are p[planning to bring one 50″ Smart Tv costing US$750 at U.S.A. It is two months old TV. Pls. let us know how the Indian Customs Officials will charge duty on that Tv (i.e.) the duty will be levied at 36% as you said on US$750 or the currency value equivalent to Indian Rupees (i.e. US$ 750 x the current Indian currency rate of Rs.70/- per $). Are wee eligible for any depreciation on the above TV.
    Plz. enlighten us in this regard.

    1. Hi Narayanan, Customs officials have a database of popular TV models and their prices in India. The customs duty is based on this chart. There are no hard and fast rules regarding duty. Often the same model is charged different duty by different officers. Usually they charge a round figure which is 15-25% only. Used TVs are eligible for depreciation.

  15. Hi I am planning to take back an Apple iMac personal computer to India from UK, gifted to me by my daughter. Will I be required to pay customs duty, if yes then how much? Thanks

    1. Hi Mitra, Some people pass on without duty as iMac looks like a desktop monitor. However if they notice that it is a real computer, you might have to pay customs duty. Past experiences say 10-20% of cost.

  16. I am going to Dubai for one month tourist visa. Can i take used Flat led 40″ tv with me to give to my daughter staying in Dubai. Is it allowed , any export duty has to pay. pl reply.

    1. Hi Naveed, All types of flatscreen TVs have 36.05% customs duty. But most customs officials charge less than 25% only. Depends on the model and the price chart with them.

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