Baggage allowances for returning Indians: duty-free limits of Rs. 150k, Rs. 300k or Rs. 750k depend on duration abroad and conditions. Baggage Rules, 2026 set tiered duty-free allowances for returning residents and tourists of Indian origin: Rs. 150,000 for stays of three to twelve months; Rs. 300,000 for a minimum one-year stay in the preceding two years (not availed in the prior three years); and Rs. 750,000 for stays of two years or more. The two-year category requires immediate prior two-year residence abroad for transfer of residence, permits limited condonation of shortfalls and short visits by specified customs authorities for recorded reasons, and disallows concession if used within the preceding three years.