Indian Customs Rules on Return: Duty-Free Allowance, Gold, Electronics and Cash

What changed in February 2026?

The government notified the Baggage Rules, 2026, with new baggage declaration regulations, replacing the rules that had applied since 2016. They came into force from 2 February 2026. The headline changes for holidaymakers:

The value cap on jewellery mattered. With gold well above ₹1 lakh per 10 g, the old rupee limits had become almost meaningless.

What is the duty-free allowance?

If you're an Indian resident returning by air, you can bring in:

• Used personal effects and travel souvenirs, as long as they're genuinely yours and used
• Other goods worth up to ₹75,000, in your hand or checked baggage

The allowance is per person, and customs has traditionally not allowed family members to pool allowances, so a family of four can't combine theirs to bring in one expensive item duty-free. Different allowances apply to passengers arriving by land, for example from Nepal or Bhutan, and to infants; check the current notification on the CBIC website if either applies.

Some goods have long sat outside the free allowance, such as gold or silver in any form other than jewellery, and alcohol or cigarettes above the free quantities. Check whether the 2026 rules changed any of these before you shop.

How much gold can you bring back?

This is where most confusion lies.

• Jewellery, if you've lived abroad for more than a year: up to 40 g for women and 20 g for other passengers, free of duty, with no value cap.
• Jewellery on a short holiday: there's no separate jewellery allowance. Jewellery you took from India and bring back is fine; carry proof such as old bills or photos. New jewellery bought abroad counts against your ₹75,000 allowance.
• Gold coins and bars: not covered by the free allowance. Indian passengers who have stayed abroad for more than six months can import a limited quantity on payment of duty in foreign currency, subject to conditions. Everyone else pays the normal rate.

Avoid the Dubai gold mistake

The 20 g and 40 g allowances are only for people who have lived abroad for more than a year. A 20 g chain bought on a four-night Dubai holiday, worth well over ₹2 lakh, is far above the ₹75,000 allowance, so you must declare it in the red channel and pay duty on the excess. Walking through the green channel with it is the commonest way Indian travellers get into trouble at customs.

What about laptops, phones and cameras?

• Laptops: one laptop or notebook per adult passenger has long been allowed free of duty, outside the general allowance.
• Phones, cameras and watches you already own and use: personal effects. Carry the Indian bill for anything expensive, or declare it at departure customs and get an export certificate.
• New, boxed items: count against your ₹75,000. Unboxing and using a new phone on the trip doesn't turn it into a personal effect.
• Several of the same item: two new phones in boxes look like goods for sale, and customs may treat them that way.

Worked example: a phone from Dubai

A Delhi traveller buys a new phone in Dubai for AED 4,500 (about ₹1,08,000) plus perfume and chocolates for AED 600 (about ₹14,400). The total is ₹1,22,400. The first ₹75,000 is free, leaving ₹47,400 dutiable. At the general baggage rate of 38.5% that applied under the earlier rules, duty would be about ₹18,250. Unless the phone is much cheaper in Dubai, buying it in India may cost about the same once duty is paid.

What about alcohol and cigarettes?

Under the long-standing rules, an adult could bring in up to 2 litres of alcohol and 100 cigarettes, or 25 cigars or 125 g of tobacco, free of duty. Check for any change under the 2026 rules before you buy. State laws also apply after customs: Gujarat and Bihar are dry states, and other states limit how much liquor you can carry.

What are the rules on cash?

Declarations are made on the Currency Declaration Form at customs on arrival. For planning amounts before you go, see how much forex to carry.

Red channel or green channel?

Use the green channel only if you have nothing to declare: nothing above your allowance, no prohibited items, and currency under the limits. Otherwise use the red channel, declare the goods and pay the duty at the counter. The 2026 regulations also bring in digital baggage declarations, which customs is rolling out at airports; check your arrival airport's process.

Being caught in the green channel with undeclared goods means duty plus a penalty, and the goods can be confiscated.

Keep invoices for everything you buy abroad in one envelope or one phone folder. Customs values goods at what you paid, and a bill avoids an officer's estimate.

What can't you bring back?

Narcotics, counterfeit goods, wildlife products such as ivory, coral and shahtoosh, and pornographic material are prohibited. Satellite phones need permission, and drones are restricted. Meat, plants and seeds may need quarantine clearance. Prescription medicines for your own use are fine with a prescription; see our guide to carrying medicines abroad.

Shopping in Dubai? The Dubai trip cost guide helps you set a budget, and our foreign exchange desk can advise on what to carry.