The following duty-free allowance and entitlements apply to tourists of foreign origin traveling to India, who are normally not resident in India.
| Duty free allowance for bonafide baggage consisting of |
| |
| 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 Land | Rs. 0 (None) |
