A “tourist” is a passenger:
Who is not normally a resident in India.
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, such as – touring, recreation, sports, health, family reasons, study, religious pilgrimage or business.
A tourist arriving in India shall be allowed clearance free of duty articles in his bona fide baggage to the extent mentioned below:
Cigarettes, Cigars and Tobacco Products
-Cigarettes up to 200 or cigars up to 50 or tobacco up to 250 gms
Alcohol
-Alcoholic liquor or wines up to two liters
Personal Baggage
-Personal jewelry
-One camera with film rolls not exceeding 20
-One video camera/camcorder with accessories and with video cassette not exceeding 12
-One pair of binoculars
-One portable color television not exceeding 15 cm in size
-One music system, including compact disc player
-One portable typewriter
-One baby stroller
-One tent and other camping equipment
-One computer (laptop/notebook)
-One electronic diary
-One portable wireless receiving set (transistor radio)
-One cell phone
-Professional equipments, instruments and apparatus of appliances including professional audio/video equipments.
-Sports equipment such as one fishing outfit, one sporting firearm and fifty cartridges, one non-powered bicycles, one canoe or range less than 51 metres long, one pair of skids, two tennis racket, one golf set (14 pieces with a dozen golf balls).
Foreign Currency
There is no limit on the amount of foreign currency which can be brought into India. However, declaration of foreign exchange/currency is required to be made in the following cases:
1. Where the value of foreign currency notes exceeds $5,000 USD or equivalent.
2. Where the aggregate value of foreign exchange (in the form of currency notes, bank notes, traveler’s checks, etc) exceeds $10,000 USD or equivalent.
Note:
-The free allowance shall not be pooled with the free allowance of any other passenger.
-The free allowance is not applicable to the following goods:
1. Firearms
2. Cartridges of fire arms exceeding 50.
3. Gold or silver, in any form, other than ornaments.
-The goods over and above the free allowances shall be chargeable to customs duty @ 35% + an education cess of 3% i.e. to say the effective rate is 36.05%.
-Alcoholic drinks and tobacco products imported in excess of free allowance are chargeable to custom duty at the rates applicable to their commercial imports as per the Customs tariff Act
-Import of Indian currency is prohibited.
-In case the value of one item exceeds the duty free allowance, the duty shall be calculated only on the excess of such amount.
