Duty Free Allowance and Entitlements - Indian Residents and Foreigners Residing in India
Indian Resident - A person holding a valid passport issued under the Passports Act, 1967 and normally residing in India.

However, for the purposes of baggage allowance, both Citizens of India and foreigners are residing in India have the same baggage allowance.

Free allowance is not allowed to be pooled with the free allowance of any other passenger.

  1. Passengers returning from countries other than Nepal, Bhutan, Myanmar or China
    Duty free allowance for bonafide baggage consisting of
    Passenger Age
    10 years and above below 10 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.
    a. if stay abroad for more than 3 days Rs. 35,000 Rs. 6,000
    b. if stay abroad up to 3 days Rs. 15,000 Rs. 3,000

    The above is NOT applicable for land route, as specified in Annex IV. Please look at section 2 below for the same.

  2. Passengers returning from Nepal, Bhutan, Myanmar or China, other than by land route
    Duty free allowance for bonafide baggage consisting of
    Passenger Age
    10 years and above below 10 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.
    a. if stay abroad for more than 3 days Rs. 6,000 Rs. 1,500
    b. if stay abroad up to 3 days Nil Nil

  3. Passengers returning from Nepal, Bhutan, Myanmar or China, by land route
    Duty free allowance for bonafide baggage consisting of
    Passenger Age
    10 years and above below 10 years
    1. Used personal effects (excluding jewelry) required for satisfying daily necessities of life Free Free
    2. Other articles carried on the person or in the accompanied baggage of the passenger. Nil Nil

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 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:
  1. Gentlemen passenger - Jewelry upto an aggregate value of Rs. 10,000

  2. Lady passenger - Jewelry upto an aggregate value of Rs. 20,000

Rate of Duty:
  1. 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

  2. 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.