This is an estimate from the numbers you enter, based on the Baggage Rules, 2026. Customs officers make the final assessment. Hey Ula is an early-access product.
The rate box starts at 35. That is an assumption you can change: Notification No. 26/2016-Customs, as amended by Notification No. 04/2026-Customs, states 35% ad valorem, and we could not confirm on an official page whether any other levy is added on top. Check the current rate with Customs.
Enter the value of the goods each traveller carries to see the allowance and duty.
This is an estimate from the numbers you enter, based on the Baggage Rules, 2026. Customs officers make the final assessment. Hey Ula is an early-access product.
What the Baggage Rules, 2026 say
We read the Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.), dated 1 February 2026, in force from 2 February 2026) on the CBIC tax information portal on 26 October 2026.
- Rule 5: a resident, a tourist of Indian origin or a foreigner with a valid visa other than a tourist visa, not being an infant, arriving other than by land, may clear articles up to Rs 75,000 free of duty. A tourist of foreign origin has Rs 25,000, and a passenger arriving by land has used personal effects only. This calculator uses Rs 75,000.
- Rule 2: an infant is a child not more than two years of age. An infant has no value allowance, only the Rule 3 clearance of used personal effects and travel souvenirs.
- Rule 5, Explanation: the free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger.
- Rule 6: jewellery is a separate allowance by weight, 40 grams for a female passenger and 20 grams for any other passenger, for a resident or tourist of Indian origin residing abroad for more than one year.
- Annexure I, outside the allowance: firearms, cartridges of firearms exceeding 50, cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 grams, alcoholic liquor or wines in excess of two litres, gold or silver in any form other than ornaments, and television.
- Rule 5 also allows one new laptop including notepad free of duty for a passenger aged eighteen years or above.
The formula and the rounding
- Each person is compared with their own allowance: Rs 75,000, or Rs 0 for an infant.
- Excess = value of goods - allowance, and never below zero.
- Duty = excess x rate / 100, rounded to a whole rupee for each person (half rounds up).
- Family duty = the sum of each person's rounded duty. Allowances are never pooled, so an unused allowance on one person does not reduce another person's excess.
- Jewellery is checked by weight on its own and never enters the rupee arithmetic.
About the duty rate
The Baggage Rules do not state a duty rate. The rate box starts at 35, an assumption you can change. The 35% rate comes from Notification No. 26/2016-Customs, as amended by Notification No. 04/2026-Customs. From 2 February 2026 it refers to the Baggage Rules, 2026, and exempts articles under heading 9803 of the Customs Tariff from the duty in the First Schedule above 35% ad valorem, where the value of an article exceeds the passenger's allowance. We could not confirm on an official page whether any other levy is added on top of that, so check the current rate with Customs and type it in.
Declaring at the airport
CBIC Circular No. 04/2026 says passengers who have nothing dutiable to declare, and nothing to declare about currency or a pet, can use the Green Channel. All passengers carrying dutiable or prohibited goods must declare their accompanied baggage electronically in the Customs Declaration Form before entering the Green Channel, on arrival or up to three days in advance through the Atithi application. Non-declaration or mis-declaration attracts action under the Customs Act, 1962.
What we left out
We left out currency declaration limits, because Rule 8 of the rules refers to the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015 and we did not read those limits on an official page. We also left out transfer of residence allowances, duty on jewellery above its weight limit, pets and any confirmed effective duty rate. Sources: the PIB release and the CBIC portal, including Notification No. 26/2016-Customs, read on 26 October 2026.
Questions
What is the duty-free allowance under the Baggage Rules, 2026?
Rule 5 allows a resident, a tourist of Indian origin or a foreigner with a valid visa other than a tourist visa, not being an infant and arriving other than by land, to clear articles up to the value of Rs 75,000 free of duty. A tourist of foreign origin has Rs 25,000, which this calculator does not cover. The rules came into force on 2 February 2026.
Does a child get a duty-free allowance?
An infant, defined in the rules as a child not more than two years of age, gets no value allowance. An infant's used personal effects and travel souvenirs are cleared free under Rule 3. The rules say "not more than two years of age", so tick infant for a child of two or younger, and ask Customs about a child just past their second birthday.
Can family members pool their allowances?
No. The rules say the free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger. The calculator compares each person's goods with that person's own allowance. The family total is only the sum of each person's duty, so one person's unused allowance never reduces another person's duty.
How is the jewellery allowance different?
Rule 6 sets jewellery by weight, not value: 40 grams for a female passenger and 20 grams for any other passenger, for a resident or tourist of Indian origin who has been residing abroad for more than one year. The calculator checks the weight you enter against that limit and keeps it out of the Rs 75,000 arithmetic. It does not work out duty on jewellery.
What duty rate does the calculator use?
The rate box starts at 35, and you can change it. Notification No. 26/2016-Customs, as amended by Notification No. 04/2026-Customs, states 35% ad valorem on articles over the allowance. The Baggage Rules do not state a rate, and we could not confirm on an official page whether any other levy is added on top, so treat 35 as an assumption and check the current rate with Customs.
Which items are outside the allowance?
Annexure I of the rules lists firearms, cartridges of firearms exceeding 50, cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 grams, alcoholic liquor or wines in excess of two litres, gold or silver in any form other than ornaments, and television. Rule 5 also allows one new laptop including notepad free of duty for a passenger aged 18 or above.
Do I use the Green Channel or the Red Channel?
CBIC Circular No. 04/2026 says a passenger who has nothing dutiable to declare, and nothing to declare about currency or a pet, can use the Green Channel. Passengers carrying dutiable or prohibited goods must declare their accompanied baggage electronically in the Customs Declaration Form before entering the Green Channel, on arrival or up to three days in advance. Non-declaration or mis-declaration attracts action under the Customs Act, 1962.
Can Ula plan a trip home for my family?
Ula, your AI travel companion, plans and books trips with your OK and remembers how you travel. It is in early access, and you can join the waitlist. The calculator works without it.