Under New Baggage Rule :-
“personal effects” means all articles (new or used) which a passenger may reasonably require for his personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes;
“foreigner with a valid visa, other than tourist visa” means a foreigner possessing a valid visa, other than a tourist visa and staying in India for more than six months
“tourist” means a person not ordinarily resident in India and who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes.
"jewellery” means articles of adornment ordinarily worn by a person, made of gold, silver, platinum or such other precious metals, whether studded or not;
“resident” means a person ordinarily residing in India and holding a valid passport issued under the Passports Act, 1967 (15 of 1967); (i) “tourist” means a person not ordinarily resident in India and who enters India for a stay of not more than six months in the course of any twelve months period for legitimate non-immigrant purposes.
General free allowance. - A resident or a tourist of Indian origin or foreigner with a
valid visa, other than tourist visa, not being an infant, arriving in India other than by land,
shall be allowed clearance free of duty articles other than those mentioned in Annexure-I,(
1. Fire arms.
2. Cartridges of fire arms exceeding 50.
3. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms.
4. Alcoholic liquor or wines in excess of two litres.
5. Gold or silver in any form other than ornaments.
6. Television.)
up to the value of seventy-five thousand rupees, if such articles are carried on the person or in
the bona fide accompanied baggage of the passenger:
Provided that a tourist of foreign origin, not being an infant, arriving in India other
than by land, shall be allowed clearance free of duty articles other than those mentioned in
Annexure-I, up to the value of twenty-five thousand rupees, if these are carried on the person
or in the bona fide accompanied baggage of the passenger:
Provided further that where the passenger arriving in India by land, only used
personal effects required for satisfying daily necessities of life, shall be allowed duty free:
Provided also that a passenger of the eighteen years of age or above, other than a crew
member, shall be allowed clearance of one new laptop including notepad free of duty in bona
fide baggage.
Explanation. – For the purposes of this rule, the free allowance of a passenger shall not be
allowed to pool with the free allowance of any other passenger.
Special allowance for jewellery. – A resident or tourist of Indian origin residing abroad
for more than one year, on return to India shall be allowed duty free clearance of jewellery
upto a weight of forty grams, if brought by a female passenger or twenty grams if brought by
a passenger other than a female passenger in bona fide baggage.
