Duty Free at India Airports

Duty free baggage allowance rules are different based on the country of residence, duration of stay abroad and duration of stay in India and a few other factors. Please follow the links below for the category applicable to you:

• Indian Residents
• Professional Returning to India
• Tourists
• Transfer of Residence
• Used Personal Effects
• Annexure

Allowance Pooling

Duty free allowances of two or more passengers can not be added up (pooled or combined) to bring more goods duty free or pay lesser duty. Therefore, if one passenger brings a high value item that is above the duty free allowance, the passenger needs to pay the duty above the allowable limit, and the duty free allowance of the other passengers can not be used for the same.

In other words, each passenger is considered to be traveling separately with his/her own baggage and their duty is assessed on an individual basis, not on the basis of a group or a family.

Re-import Items

In addition to the above allowances, items taken out from India by declaring them to customs after procuring an "Export Certificate" area also allowed to be brought in duty free.

Value of Goods

The duty is assessed on the value of the goods rather than the amount written on any invoice produced. Customs have a database which is used to assess the value. Therefore, if you try to under declare the value, it no longer works.

It is a good idea to have your receipts handy to prove the price you paid for the items. If you bought a high value item at much lower price at sale, the lower value may be accepted if you can show the evidence such as original bill and the price list at sale etc.
 
However, if you paid any tax on the item (such as sales tax), the duty will be considered on the entire price you paid inclusive of tax.

In any case, do not try to bribe a customs officer to avoid or reduce the duty.

Some airport duty free FAQs

What is duty free and who is eligible to shop duty free?

Duty free shopping allows international shoppers to browse and shop from a wide variety of high end international brands at incredibly low prices, thanks to the exemption from several local and national taxes and duties on these products.

This is because the merchant who imports these products is exempt from paying these taxes as they are selling them to customers who are leaving the country. Thus, the merchant is able to pass on the cost savings to the customer. This gives savvy shoppers the opportunity to grab fantastic merchandise at bargain prices and take advantage of numerous offers on these already low prices.

As per Customs regulations, only passengers who have an international boarding pass and valid passport are eligible to shop duty free.

Are there any restricted items for departure or arrival?

Although you can purchase all product categories available at duty shops, including liquors, chocolates, perfumes and cosmetics, tobacco, fashion accessories and electronics while arriving and departing at any airport in India. However, some restricted items such as liquors and tobacco, you are subject to local Customs regulations.

Check with your Airlines for more information on duty free issue for your next destinations.


Sources: www.cbec.gov.in

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