India duty-free allowance under the Baggage Rules 2026
From 2 February 2026, what you can bring into India without paying customs duty is set by the Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.)). The headline duty-free allowance rose to ₹75,000 for residents, tourists of Indian origin and foreigners on a long-stay visa, and to ₹25,000 for foreign tourists. Gold jewellery now has a weight-only limit: 40 grams for a woman and 20 grams for other passengers who have lived abroad for over a year.
This calculator applies those rules to what is in your bag. List new goods and gifts, add a laptop, gold jewellery, gold bars, alcohol and currency, and it shows what is free, what is dutiable, the estimated duty and whether to walk through the Green or the Red Channel. It suits the common questions: the gold limit from Dubai to India, the liquor allowance, and duty on a phone bought abroad.
How to use the India Customs Duty-Free Allowance Calculator
- Choose who you are, how you arrive, your age group and how long you have lived abroad.
- List new goods and gifts with their value in rupees, one per line. Leave out used clothes and toiletries.
- Tick the laptop if you carry a new one, and enter any television.
- Enter gold jewellery and bars by weight with a value per gram, plus alcohol, cigarettes and currency.
- Check the duty table and channel, and open Duty rates used to change a rate if customs quotes another.
India Customs Duty-Free Allowance Calculator features
Every passenger type
Resident, tourist of Indian origin, long-stay foreigner, foreign tourist, crew, infants and land-border arrivals.
Gold jewellery by weight
40 g / 20 g free after a year abroad; the excess at the eligible-passenger gold rate, up to 1 kg.
Laptop and alcohol
One new laptop free for adults; 2 litres of liquor or wine and 100 cigarettes within the limits.
Currency check
Flags foreign currency notes over USD 5,000, total foreign exchange over USD 10,000 and rupees over ₹25,000.
Editable rates
Every rate can be changed, so you can match what the officer quotes.
Duty-free allowances (Baggage Rules, 2026)
Every passenger, infants included, may bring used personal effects and travel souvenirs free. On top of that, rule 5 gives a general free allowance for new articles carried in accompanied baggage. It cannot be pooled with family members, and it does not cover the Annexure-I items: firearms, more than 50 cartridges, more than 100 cigarettes, 25 cigars or 125 g of tobacco, more than 2 litres of liquor or wine, gold or silver other than ornaments, and televisions.
| Passenger | Allowance by air or sea | By land |
|---|---|---|
| Resident, tourist of Indian origin, foreigner with a non-tourist visa | ₹75,000 + one new laptop (18+) | Used personal effects only |
| Tourist of foreign origin | ₹25,000 + one new laptop (18+) | Used personal effects only |
| Crew member | ₹2,500 of gifts, chocolates, cosmetics | — |
| Jewellery, after over a year abroad (resident or Indian origin) | 40 g female · 20 g other, no value cap | — |
How the duty is worked out
Duty is charged only on the value above your allowance. Under Notification 26/2016-Customs, baggage above the allowance is charged 35% of its value. The 10% Social Welfare Surcharge has not applied to baggage since 2 February 2025 (Notification 7/2025-Customs). CBIC’s older “at a glance” leaflet still quotes 38.5%, so that rate is offered as an option. Duty is rounded to the rupee.
Gold has its own route. A passenger of Indian origin or with an Indian passport who has lived abroad for at least six months may bring up to 1 kg of gold, jewellery included, at a concessional rate paid in convertible foreign currency (Notification 45/2025-Customs, S. No. 194, which sets 5% basic duty and runs to 31 March 2027). Mumbai Customs lists the rate as 6%, and 36% for other passengers. Alcohol above the limit is charged at its own tariff rate, shown by an older CBIC leaflet as 150%. These three rates are editable defaults.
Limits of this estimate
Customs values goods itself, usually from the bill or the market price, and the officer’s decision applies. Prohibited items include narcotics, wildlife products, counterfeit currency, maps showing India’s borders incorrectly and specified birds and animals. Transfer-of-residence allowances (₹1.5 lakh to ₹7.5 lakh) are not calculated here. Rules as of 24 October 2026; this is not legal advice. For commercial imports, use the landed cost calculator.
India Customs Duty-Free Allowance Calculator FAQ
What is the duty-free allowance in India in 2026?
₹75,000 for residents, tourists of Indian origin and foreigners with a non-tourist visa arriving by air or sea, and ₹25,000 for tourists of foreign origin. Infants and land-border arrivals get only used personal effects.
How much gold can I bring from Dubai to India duty-free?
After more than a year abroad, a woman may bring 40 g of gold jewellery and other passengers 20 g, by weight only. Gold bars and coins are never duty-free.
How much liquor can I bring into India?
Two litres of liquor or wine are within the allowance. More than that is dutiable at the rate for alcoholic drinks.
Is a laptop duty-free?
Yes: one new laptop or notepad for a passenger aged 18 or over, other than crew.
What is the customs duty on a phone bought abroad?
If your goods are worth more than your allowance, 35% of the excess. A ₹1,20,000 phone with no other goods means 35% of ₹45,000 = ₹15,750.
When must I declare currency?
When foreign currency notes exceed USD 5,000, or all foreign exchange together exceeds USD 10,000.