Passenger baggage allowances: residents/eligible visa holders Rs. 75,000 duty free, foreign tourists Rs. 25,000; one laptop exempted duty. Rule 5 grants a passenger general free allowance on arrival into India (other than by land): residents and certain visa holders (excluding infants) may clear accompanied articles duty free up to Rs. 75,000, foreign tourists up to Rs. 25,000; land arrivals are limited to used personal effects for daily necessities; each passenger aged eighteen or above (not crew) may import one new laptop including notepad duty free; allowances may not be pooled between passengers.