The following duty-free baggage rules apply for an Indian resident, a foreigner residing in India or a tourist of Indian origin.
Indian Resident – A person holding a valid passport issued under the Passports Act, 1967 and normally residing in India.
Free allowance is not allowed to be pooled with the free allowance of any other passenger.
- Passengers returning from countries other than Nepal, Bhutan or Myanmar
Duty free allowance for bonafide baggage consisting of Passenger Age 2 years and above below 2 years 1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life Free Free 2. Articles other than those mentioned in Annex I, if these are carried on the person or in the accompanied baggage of the passenger. Rs. 50,000 Rs. 0 (None)
- Passengers returning from Nepal, Bhutan or Myanmar
Duty free allowance for bonafide baggage consisting of Passenger Age 2 years and above below 2 years 1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life Free Free 2. Articles other than those mentioned in Annex I, if these are carried on the person or in the accompanied baggage of the passenger. Rs. 15,000 – Arriving by Air
Rs. 0 (None) – Arriving by LandRs. 0 (None)
Additional notes:
- Additionally:
- one laptop computer is allowed duty free if imported by any passenger of the age of 18 years and above who is not a member of the crew of a ship/aircraft
- Cinematographic films, exposed but not developed are allowed duty free.
- In case the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.
Jewelry:
A passenger returning to India, after residing abroad for more than one year, shall be allowed clearance free of duty jewelry in his bona fide baggage to the extent mentioned below: Indian passenger who has been residing abroad for over one year:
- Gentlemen passenger – Jewelry up to an aggregate value of Rs. 50,000
- Lady passenger – Jewelry up to an aggregate value of Rs. 1,00,000
Rate of Duty:
- The general rate of duty for items imported in excess of the permissible free allowance = 35% ad valorem + 3% education cess = 36.05% effective rate of duty
- Items in Annex II imported by passengers returning to India after a stay of 365 days abroad in the preceding two years = 15% ad valorem + 3% education cess.
Customs can seize or charge a higher rate of duty, as well as fine and/or penalty on items brought in commercial quantity and on non-bona fide baggage items.
