Under the Baggage Rules 2026, in force since 2 February 2026, an Indian resident, NRI, OCI cardholder or person of Indian origin arriving by air or sea can bring in ₹75,000 of goods free of duty. The old figure of ₹50,000, from the 2016 rules, still appears on many airline pages and travel blogs. Foreign nationals on visas other than tourist visas also get ₹75,000; foreign tourists get ₹25,000, up from ₹15,000; and passengers arriving overland get no general allowance.
The rate on the excess
Goods carried in your baggage above the allowance are charged 38.5%: 35% basic customs duty plus a social welfare surcharge of 10% of the duty, with no IGST on top. The allowance comes off first, so on ₹1,00,000 of goods you pay 38.5% of ₹25,000, which is ₹9,625.
Budget 2026 cut duty on goods for personal use sent by post, air cargo or courier to 10% plus the surcharge, about 11%. That cut did not apply to baggage you carry. Once your allowance is used up, posting a large single item to yourself can therefore cost less than carrying it, and the calculator shows where that point falls.
When the allowance does not apply
- Some goods get no allowance at all. Firearms, gold and silver other than ornaments, alcohol beyond two litres, tobacco beyond the limits and flat-panel televisions are excluded. A ₹70,000 television pays ₹26,950 in duty, while a ₹70,000 watch is covered.
- Alcohol and tobacco limits are by quantity. You can bring two litres of alcohol, and 100 cigarettes, 25 cigars or 125 grams of tobacco. The standard airport carton of 200 cigarettes is double the limit. What is within the limit still counts against your ₹75,000; the excess is charged separately, at an effective 150% on alcohol.
- Jewellery is allowed by weight, not value: 40 grams for a woman and 20 grams for anyone else, after a year abroad.
Cash
There is no limit on bringing foreign currency, but you must file a currency declaration if your foreign currency notes exceed USD 5,000 or equivalent, or your notes and traveller’s cheques together exceed USD 10,000. Either test on its own triggers it. Keep your copy; you need it to take unspent money out again.
Indian rupees are capped at ₹25,000 per person, in or out. Carrying more is prohibited, and the notes can be seized.
Declaring
Since 2 February 2026, passengers carrying dutiable, restricted or prohibited goods must declare electronically through ICEGATE or the ATITHI app, up to three days before arrival. Filing in advance shortens the wait, because your assessment is already in the system. Then use the red channel and pay by card; duty on gold at the concessional rate must be paid in foreign currency.
Walking through the green channel is itself a declaration that you have nothing dutiable. Doing so while carrying dutiable goods is a mis-declaration under the Customs Act, 1962: the goods can be confiscated and a penalty charged on top of the duty.
Before you leave India
If you take anything valuable out of India, such as a camera, laptop or jewellery you already own, get an export certificate from customs before you leave. It records the make, model and serial number, costs nothing and takes a few minutes, and it stops you being charged duty on your own belongings when you come back.
If you are moving back,
moving back to India
covers the tax side.
TCS on foreign remittance
explains what India collects when money leaves the country, and why nothing is collected on money coming in. For the whole journey, the
door-to-door trip cost calculator
prices everything from your postcode to your family’s PIN code.
