What value of goods can be cleared free of duty by each passenger ?
(Duty Free Allowance and personal effects)

Goods of various values brought as accompanied baggage or on person can be cleared free of duty by passengers, based on their duration of stay abroad and their age. Goods brought as unaccompanied baggage are not entitled for the concessions mentioned below.

Goods taken out from India by a passenger while going abroad can be imported again into India free of duty provided the passenger had received an export certificate from the Customs in respect of that particular item while going abroad.

Further, Indian passengers (not foreigners), who are working abroad and who have stayed abroad for more three months / six months/ one year/ two year etc., in addition to the usual concessions available to passengers who have stayed abroad for more than three days, get certain other additional allowances for working persons for longer stay abroad.

1. If coming from countries EXCEPT -

(a) Nepal, Bhutan, Myanmar or China (see Sl.2 below)
(b) Land Routes specified in Annexure IV (see Sl.3 below)

Note : Passengers coming from Pakistan by Air/Sea can avail the allowances mentioned here.

Note:    The free allowance shall not be pooled with the free allowance of any other passenger.


2(a). If coming from Nepal, Bhutan, Myanmar or China, other than by land route (i.e. by Air or by Sea)

Duty Free Entitlement		For passengers of age
		10 years and above	Below 10 years
(i)	Used personal effects (excluding jewellery) required for satisfying daily necessities of life	Free	Free
(ii)	Other articles (except those mentioned under Annex-I of the Baggage Rules) carried on the person or as accompanied baggage. (a) Stay abroad for more than three days  (b) Stay abroad upto three days	Rs.6000/- (in value) NIL	Rs.1500/- (in value) NIL
(iii)	One Laptop computer (notebook computer) imported by a passenger (but not a member of the crew of a ship / aircraft)	Free of duty if the passenger is of the age of 18 years or above.
(iv)	Cinematographic Films, exposed but not developed	Free

Note:    The free allowance shall not be pooled with the free allowance of any other passenger.