Definition
The value of goods you can bring into India without paying customs duty when you return from abroad. Under the Baggage Rules, 2026, it is ₹75,000 per eligible passenger arriving by air or sea, with separate limits for liquor, tobacco and jewellery.
What changed in 2026
The Baggage Rules, 2026, in force from 2 February 2026, raised the general free allowance for Indian residents and tourists of Indian origin from ₹50,000 to ₹75,000. Foreign tourists get ₹25,000. Passengers arriving by land, for example from Nepal, get no general allowance beyond used personal effects.
What counts and what doesn't
- Counts: new goods bought abroad, including gifts, phones, watches, cosmetics and electronics, valued at what you paid.
- Doesn't count: used personal effects, such as the clothes and toiletries you took with you.
- Liquor and tobacco: up to 2 litres of liquor or wine, and 100 cigarettes, 25 cigars or 125 g of tobacco, on top of the allowance.
- Jewellery: Indians who have lived abroad for more than a year can bring up to 40 g (women) or 20 g (others) duty-free.
- Laptop: one laptop per adult passenger is exempt in addition to the allowance.
An example
A Pune couple returns from Singapore. She carries a ₹62,000 watch, within her ₹75,000. He carries ₹48,000 of cosmetics and a ₹35,000 phone, ₹83,000 in all, so ₹8,000 is dutiable. Allowances are per person, so each should carry their own purchases, and he should declare the excess at the red channel.
Practical tips
- Keep receipts in your cabin bag; officers use them to assess value.
- Over the limit? Use the red channel and pay. Walking through the green channel with undeclared goods can lead to penalties and confiscation.
- Liquor bought at the arrival duty-free shop in India still counts towards the 2-litre limit.
Rules and figures were checked against the 2026 rules at the time of review. For high-value items, check the Central Board of Indirect Taxes and Customs website before you buy.