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Baggage Duty Calculator India (2026 Rules)

Customs duty on what you carry into India: the ₹75,000 free allowance under the Baggage Rules 2026, 38.5% on the excess, and the free laptop.

Updated · By Niraj Kumar · 5 sources

How is customs duty on baggage calculated?

From 2 February 2026, an Indian resident or NRI can bring ₹75,000 of new goods into India duty-free, up from ₹50,000, plus one laptop if over 18. Anything above the allowance pays 35% Basic Customs Duty and 10% surcharge on that duty, 38.5% in all, on the excess value only. Foreign tourists get ₹25,000.

Add up the value of the new goods you carry, leaving out used personal effects and one laptop. Take away your passenger class's free allowance. Customs charges 35% on what is left and a 10% Social Welfare Surcharge on that duty. Baggage at this rate pays no IGST, which is why a phone carried in your bag can cost less in duty than the same phone shipped by courier.

Duty = max(0, goods − allowance) × 35% × (1 + 10%)
Goods
Transaction value of new articles, converted to rupees at customs' notified rate
Allowance
₹75,000 for residents, tourists of Indian origin and foreigners on non-tourist visas; ₹25,000 for foreign tourists; nil by land border
Laptop
One laptop per passenger over 18, free on top of the allowance
General free allowance, Baggage Rules 2026
PassengerDuty-free allowance
Indian resident or NRI returning₹75,000
Tourist of Indian origin (incl. OCI)₹75,000
Foreigner on a non-tourist visa₹75,000
Tourist of foreign origin₹25,000
Arriving by a land borderNone
Crew member₹2,500

Worked example

A resident returning from Dubai with an iPhone bought for AED 5,099 and a ₹30,000 watch.

  1. 1At ₹26.13 to the dirham the phone is ₹1,33,233; with the watch the goods come to ₹1,63,233
  2. 2The ₹75,000 allowance covers ₹75,000, leaving ₹88,233 dutiable
  3. 3BCD at 35% is ₹30,882; SWS at 10% of that adds ₹3,088

Customs duty is ₹33,970, paid at the red channel. Under the 2016 allowance of ₹50,000 it would have been ₹43,595.

Frequently asked questions

What is the duty-free allowance in India in 2026?

₹75,000 per passenger for Indian residents, NRIs, tourists of Indian origin and foreigners on a non-tourist visa, and ₹25,000 for tourists of foreign origin, under the Baggage Rules 2026 in force from 2 February 2026. Crew get ₹2,500 and passengers arriving by a land border get none.

How much customs duty will I pay on an iPhone from Dubai?

On 38.5% of whatever your goods are worth above ₹75,000. A single iPhone under ₹75,000 with nothing else new in your bags pays nothing. Bring a second phone or other shopping and only the part above the allowance is charged. The UAE trade agreement doesn't apply to baggage.

Can I bring a laptop duty-free?

Yes. The 2026 rules let each passenger over 18 bring one laptop free, separately from the general allowance, so it doesn't use any of it up. A second laptop counts towards the allowance like any other goods.

How much gold jewellery can I bring to India?

After living abroad for more than a year, a woman can bring 40 grams of jewellery duty-free and anyone else 20 grams. The 2026 rules removed the old value caps, so the limit is by weight only. Gold bars and coins are not jewellery and pay duty.

Can family members pool their allowances?

The allowance belongs to each passenger and covers the goods that passenger carries. Spreading items across family members' bags is how families use more than one allowance; customs can still question goods that are clearly for sale.

Do I pay IGST on baggage?

No. Baggage above the allowance pays a single rate of 35% plus surcharge, 38.5% in all. Goods sent separately by courier pay 30.98% including IGST instead; see the courier import duty calculator.

Sources

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