Most passengers except tourists coming to India are eligible for these baggage rule.

Specifically, these rules are applicable to passengers holding a valid Indian passport and normally residing in India as well as to Passengers holding a passport of a foreign country but staying in India. The rules are applicable in respect of their bonafide baggage when these categories of passengers return from a trip abroad. These rules are not applicable to tourists (either Indian or Foreign) visiting India for a short trip.

The rules vary according to the passenger's duration of stay abroad, the country he or she is coming from and the age of the passenger. Usually all such passengers are entitled to a duty free allowance within which they can bring various goods without payment of any duty. When the total value of the dutiable goods exceed the prescribed duty free allowance, customs duty at a flat rate has to be paid only on the value exceeding the duty free allowance. The passenger is also entitled to bring duty free certain "used personal effects" meant for day-to-day personal use and also one laptop if the passenger is 18 years or above. There are certain items for which duty is charged at various rates based on the Customs Tariff and not at the flat rate usually applicable for most baggage items. Items taken out from India by declaring them to customs after procuring an "Export Certificate" are also allowed to be brought in duty free. For an example on how duty is calculated, please see the write-up titled "Some points to note..." on our homepage. 

What value of goods can be cleared free of duty by each passenger ?
(Duty Free Allowance and personal effects)

Goods of various values brought as accompanied baggage or on person can be cleared free of duty by passengers, based on their duration of stay abroad and their age. Goods brought as unaccompanied baggage are not entitled for the concessions mentioned below.

Goods taken out from India by a passenger while going abroad can be imported again into India free of duty provided the passenger had received an export certificate from the Customs in respect of that particular item while going abroad.

Further, Indian passengers (not foreigners), who are working abroad and who have stayed abroad for more three months / six months/ one year/ two year etc., in addition to the usual concessions available to passengers who have stayed abroad for more than three days, get certain other additional allowances for working persons for longer stay abroad.

1. If coming from countries EXCEPT - (a) Nepal, Bhutan, Myanmar or China (see Sl.2 below)
                                                                        (b) Pakistan by Land Route (see Sl.3 below)

Note : Passengers coming from Pakistan by Air/Sea can avail the allowances mentioned here.

Duty Free Entitlement		For passengers of age
		10 years and above	Below 10 years
(i)	Used personal effects (excluding jewellery) required for satisfying daily necessities of life	Free	Free
(ii)	Other articles (except those mentioned under Annex-I of the Baggage Rules) carried on the person or as accompanied baggage. (a) Stay abroad for more than three days  (b) Stay abroad upto three days	Rs.25000/- (in value) Rs.12000/- (in value)	Rs.6000/- (in value) Rs.3000/- (in value)
(iii)	One Laptop computer (notebook computer) imported by a passenger (but not a member of the crew of a ship / aircraft)	Free, if the passenger is of the age of 18 years or above.
(iv)	Cinematographic Films, exposed but not developed	Free

Note:    The free allowance shall not be pooled with the free allowance of any other passenger.
 

2(a). If coming from Nepal, Bhutan, Myanmar or China, other than by land route
          (i.e. by Air or by Sea)
 

Duty Free Entitlement		For passengers of age
		10 years and above	Below 10 years
(i)	Used personal effects (excluding jewellery) required for satisfying daily necessities of life	Free	Free
(ii)	Other articles (except those mentioned under Annex-I of the Baggage Rules) carried on the person or as accompanied baggage. (a) Stay abroad for more than three days  (b) Stay abroad upto three days	Rs.6000/- (in value) NIL	Rs.1500/- (in value) NIL
(iii)	One Laptop computer (notebook computer) imported by a passenger (but not a member of the crew of a ship / aircraft)	Free of duty if the passenger is of the age of 18 years or above.
(iv)	Cinematographic Films, exposed but not developed	Free

Note:    The free allowance shall not be pooled with the free allowance of any other passenger.
 

2(b).  If coming from Nepal, Bhutan, Myanmar or China by Land Route
 

Duty Free Entitlement		For passengers of age
		10 years and above	Below 10 years
(i)	Used personal effects (excluding jewellery) required for satisfying daily necessities of life	Free	Free
(ii)	Other articles (except those mentioned under Annex-I of the Baggage Rules) carried on the person or as accompanied baggage.	NIL	NIL
(iii)	One Laptop computer (notebook computer) imported by a passenger (but not a member of the crew of a ship / aircraft)	Free of duty if the passenger is of the age of 18 years or above.
(iv)	Cinematographic Films, exposed but not developed	Free

3. If coming from Pakistan by Land Route

 

Duty Free Entitlement		For passengers of age
		10 years and above	Below 10 years
(i)	Used personal effects (excluding jewellery) required for satisfying daily necessities of life	Free	Free
(ii)	Other articles (except those mentioned under Annex-I of the Baggage Rules) carried on the person or as accompanied baggage. (a) Stay abroad for more than three days  (b) Stay abroad upto three days	Rs.6000/- (in value) NIL	Rs.1500/- (in value) NIL
(iii)	One Laptop computer (notebook computer) imported by a passenger (but not a member of the crew of a ship / aircraft)	Free of duty if the passenger is of the age of 18 years or above.
(iv)	Cinematographic Films, exposed but not developed	Free

Note:     The free allowance shall not be pooled with the free allowance of any other passenger.