Free allowance for tourists of Indian origin is normally Rs. 25,000/- per passenger including Alcoholic Liquor or wine of 2 litres and 200 Nos. cigarettes. However, this free allowance is lower ?(i.e.Rs. 6000/- ) for passengers arriving from neighbouring countries like Nepal, Bhutan, Myanmar, Sri-Lanka, Bangladesh and China and for children less than 10 years.

One laptop computer imported as baggage into India by a passenger of the age of 18 years or above is exempted from customs duty.

All tourists can import used personal effects eg. Laptop, palmtop, reasonable jewellery free of duty if they are to re-export these items at the time of leaving the country. Tourists of foreign origin can also import duty free gifts and souvenirs worth Rs. 8000/- per person.