Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India - CBEC's Customs Manual 2023 - Customs

3. Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India: 3.1 The duty free entitlement of passengers Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant includes articles in his bona fide baggage i.e. used personal effects (excluding required for satisfying the daily necessities of life, and travel souvenirs. In addition, articles other than those mentioned in Annexure I of the Baggage Rules, 2016 valued at up to Rs. 50,000/- are allowed free of duty if carried as accompanied baggage of such passenger. However, a tourist of foreign origin is allowed articles other than those mentioned in Annexure I valued at up to Rs. 15,000/- free of duty if carried as accompanied baggage. Passengers i.e. an Indian resident or a foreigner residing in India or a tourist, not being an infant arriving from Nepal, Bhutan and Myanmar, by routes other than by land, the free allowance for articles other than those mentioned in Annexure I is Rs. 15,000/- and for such passengers arriving by land, only used personal effects shall be allowed duty free. An infant passenger (child not more than two years of age) shall be allowed only personal effects duty free. The free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger. 3.2 In addition to the above, such passengers are allowed the following quantities of tobacco products and alcohols within the aforesaid duty free allowances: (i) 100 cigarettes sticks or 25 cigars or 125 gms tobacco. (ii) Alcoholic liquor and wines upto 2 litres. 3.3 The items that are not allowed free of duty include firearms, cartridges of firearms, cigarettes/ cigars/ tobacco or alcoholic liquor and wines that is in excess of what is allowed within the free allowance, gold or silver, in any form(other than ornaments) unless specified otherwise. 3.4 The bonafide baggage items that are in excess of the duty free allowance can be cleared on payment of a uniform rate of Customs duty that is currently @35%+ Cess, as applicable, except for items like liquor, cigarette etc. that are charged to a higher rate of duty as applicable to imports other than as baggage. 3.5 Duty free baggage allowances and entitlements for Indian Residents and Foreigners Residing in India has been disallowed in respect of Flat Panel (LCD/LED/Plasma) Television. [Refer Notification No. 84/2013-Cus(N.T.), dated 19-8-2013]