Indian residents, tourists of Indian origin and eligible non-tourist visa holders entering India by air or sea can bring in goods worth up to ₹75,000 (~US$875) duty-free under the Baggage Rules, 2026.
Here’s what you can carry — electronics, gold, alcohol and cash — and what gets taxed at the border.
What Changed in 2026
The Baggage Rules, 2026 replaced the older framework and took effect on 2 February 2026. They are the main update for anyone flying into India this year. The rules apply whether you land in Delhi, Mumbai, Bengaluru or any other Indian airport. US dollar figures below are approximate and shift with exchange rates.
The key changes are:
- Higher duty-free limit — raised from ₹50,000 to ₹75,000 for eligible air and sea arrivals.
- Weight-based jewellery rules — the old rupee cap on gold ornaments was dropped.
- Digital declarations — customs and baggage forms moved online.
- Confirmed laptop allowance — one new laptop stays duty-free.
- Revised transfer-of-residence slabs — for people moving back to India.
Your Duty-Free Allowance
This is the core of the rules — how much you can bring in free of duty, and the everyday items that never count against it.
Who Qualifies and How Much
The General Free Allowance is the value of goods you can bring in without paying duty. Who you are, and how you arrive, decides how much you get.
| Passenger Type | Duty-Free Allowance |
|---|---|
| Indian residents | ₹75,000 (~US$875) |
| Tourists of Indian origin | ₹75,000 (~US$875) |
| Foreigners with a valid visa (excluding tourist visa) | ₹75,000 (~US$875) |
| Foreign tourists | ₹25,000 (~US$290) |
| Crew members | ₹2,500 (~US$30) |
| Land-border arrivals | No allowance — used personal effects only |
Allowances cannot be pooled. Each traveller gets their own limit — a family cannot combine allowances onto one person.
What Counts as Personal Effects
Used personal effects are always allowed free of duty, on top of your General Free Allowance. These are items you reasonably need during your trip.
- Clothes and toiletries
- A used mobile phone
- A used camera
- Personal travel items for daily use
The rule covers articles for personal use only. Anything brought in for sale or commercial use does not qualify.
What You Can Bring
The categories travellers ask about most — gadgets, gold, and the small allowances for alcohol and tobacco. Each has its own rule.
Laptops, Phones, and Electronics
Electronics are where most travellers get caught out. The treatment depends on whether an item is used or brand new.
- One new laptop — duty-free for any passenger aged 18 or above (a notebook or notepad counts). Crew members are excluded.
- Used phones, tablets and cameras — treated as personal effects.
- New high-value electronics — counted within your applicable allowance.
- Televisions — excluded from the free allowance entirely and always dutiable.
If a new gadget pushes you over your limit, declare it at the Red Channel.
Tobacco and Alcohol Limits
These items count within your allowance and each has a hard cap. Going over the cap means the excess must be declared and may attract duty, even if you are under ₹75,000 overall.
- Cigarettes: up to 100 sticks
- Cigars: up to 25
- Tobacco: up to 125 grams
- Alcoholic liquor or wine: up to 2 litres
You choose one of the three tobacco options, not all three.
Gold and Jewellery
The 2026 rules switched jewellery to a weight-based limit and dropped the old rupee cap. To qualify, you must have lived abroad for more than one year. This allowance is separate from your general baggage allowance.
- Female passengers: up to 40 grams of gold jewellery duty-free
- Other passengers: up to 20 grams duty-free
This applies to ornaments only. Gold or silver in non-jewellery form — bars, coins, biscuits and bullion — gets no duty-free allowance and is taxed from the first gram.
What Gets Taxed or Restricted
Go over your limit or carry restricted goods and duty applies. Here’s what’s taxed, the rate, and how to declare it correctly.
Items Outside the Allowance
Some goods sit outside the General Free Allowance and are dutiable or restricted regardless of value.
- Gold or silver in non-jewellery form
- Televisions
- Firearms and cartridges
- Commercial goods and anything brought for resale
- Alcohol or tobacco above the permitted limits
- Prohibited or restricted items
Carry any of these and you must use the Red Channel.
Duty on Excess Goods
If your goods exceed the allowance, eligible personal-use imports under heading 9804 attract 10% basic customs duty on the value above your limit. This rate applies from 1 April 2026 and replaced the earlier 20% tariff rate, but applicable surcharge or taxes may still apply.
To get the declared-goods treatment, you must declare honestly. Walking through the Green Channel with dutiable goods risks penalties and seizure instead.
Green and Red Channels
Indian airports use two exits after baggage claim. Choosing the right one matters.
- Green Channel: for travellers with nothing to declare and goods within the free allowance.
- Red Channel: for dutiable or restricted goods, high-value items, currency above the limits, pets, or anything needing declaration.
A Customs Declaration Form is mandatory if you carry dutiable items, restricted or commercial goods, foreign currency above the thresholds, or expensive electronics.
Currency You Can Carry
There is no limit on how much foreign currency you can bring into India, but you must declare it above set thresholds. These rules are separate from your baggage allowance.
- Foreign currency notes above US$5,000 (or equivalent) must be declared.
- Total foreign exchange — notes plus other forms — above US$10,000 (or equivalent) must be declared.
Indian residents returning home may bring in up to ₹25,000 (~US$290) in Indian currency notes. Declaration is made on the Currency Declaration Form.
Moving Back to India
Relocating is different from a regular trip. These rules cover household goods, separately shipped baggage, valuables and pets.
Transfer of Residence Allowance
People relocating to India can bring in personal and household goods under a separate Transfer of Residence (TR) allowance. The amount depends on how long you stayed abroad.
| Stay Abroad | TR Allowance |
|---|---|
| 3 to 12 months | ₹1,50,000 (~US$1,750) |
| At least 1 year during the preceding 2 years | ₹3,00,000 (~US$3,500) |
| 2 years or more | ₹7,50,000 (~US$8,750) |
This covers NRIs, expats and returning residents, and is separate from the regular baggage allowance. For foreigners on a valid non-tourist visa, the lowest slab starts at 6 months.
Unaccompanied Baggage
Baggage shipped separately from you — by sea or air cargo — is allowed under the same allowances, with timing conditions.
- It may arrive up to two months before you land.
- It should be dispatched within one month of your arrival, extendable in genuine cases.
- Contents must be declared electronically in the prescribed form.
Temporary Import and Re-Import
If you bring expensive items into India temporarily, or take valuables out and plan to bring them back, you can avoid being charged twice.
Residents and eligible travellers can obtain an Export Certificate for high-value goods taken out of India, so they are not taxed on return.
Tourists bringing personal effects in temporarily can get a Temporary Baggage Import Certificate, valid up to six months or until first departure.
Bringing Pets
Pets are regulated separately from your baggage allowance and need clearance in advance.
- Up to two pets (cat and dog) may be imported under Transfer of Residence after two years or more abroad.
- You need an advance No Objection Certificate from Animal Quarantine and Certification Services, or a DGFT import authorisation.
- An official health certificate from the country of origin is required.
Pet imports are only handled at airports with quarantine facilities — Delhi, Mumbai, Kolkata, Chennai, Bengaluru and Hyderabad.
If You Don’t Declare
Failing to declare dutiable, restricted or excess goods is treated seriously. Consequences can include:
- Confiscation of the goods
- Payment of the customs duty owed
- Penalties and fines
- Prosecution in serious cases, under the Customs Act, 1962
Frequently Asked Questions
Is the ₹75,000 allowance per person or per family?
Per person. Allowances cannot be pooled or combined between travellers, including family members travelling together.
Can I bring gold bars duty-free?
No. The weight-based duty-free allowance covers jewellery only. Gold bars, coins and bullion are dutiable from the first gram and must be declared.
What happens if I cross the Green Channel with extra goods?
You risk penalties, fines and confiscation. Always use the Red Channel for dutiable goods.
Does the allowance apply at land borders?
No. Travellers arriving over a land border are allowed used personal effects only, with no General Free Allowance.
Sources
- Mumbai Customs Zone III — Arrival Passenger Guidelines
- Ministry of Finance — Baggage Rules, 2026
- Ministry of Finance — Customs Baggage (Declaration and Processing) Regulations, 2026
Disclaimer: Wego strives to ensure all information presented in this article is accurate and up to date at the time of publication. Travel policies, prices, visa requirements, and conditions can change rapidly. We strongly recommend verifying critical details with official sources before making travel decisions. Wego does not accept liability for any inaccuracies, oversights, or changes that may occur after publication.
