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        Customs

        Appendix-II - Allowances available to foreigner with valid visa other than tourist visa

        Baggage Rules, 2026
        Appendix

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        Foreign non tourist visa holders get duty free baggage allowances up to Rs. 750,000 depending on qualifying residence or return periods. Foreign non tourist visa holders may import personal and household articles duty free (excluding Annexure I, and limited to one unit each of Annexure II) up to aggregate value limits of Rs. 150,000, Rs. 300,000, or Rs. 750,000 depending on qualifying residence or return periods; limited condonation for shortfalls and recorded reasons apply, and reuse of concessions is barred for specified prior periods.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Foreign non tourist visa holders get duty free baggage allowances up to Rs. 750,000 depending on qualifying residence or return periods.

                              Foreign non tourist visa holders may import personal and household articles duty free (excluding Annexure I, and limited to one unit each of Annexure II) up to aggregate value limits of Rs. 150,000, Rs. 300,000, or Rs. 750,000 depending on qualifying residence or return periods; limited condonation for shortfalls and recorded reasons apply, and reuse of concessions is barred for specified prior periods.


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