Import restriction on laptops and similar devices requires licences, with limited exemptions for personal use, R&D, repair and capital goods. Imports of computing devices under HSN 8471 are Restricted and require a valid import licence; baggage imports are exempt. Exemptions include one personal device per consignment (including e commerce) subject to duty, up to twenty items per consignment for R&D/testing/benchmarking/evaluation/repair/re export/product development provided they are not sold and are destroyed or re exported after use, re imports of repaired goods, and items that form an essential part of a Capital Good.