Passenger's Baggage Exemptions-Tourists
Personal clothing and other essentials;
Two regular-size bottles of wine and one and a half liters of spirits;
Toilet water not exceeding a quarter liter , and a small quantity of perfume and souvenirs, value not exceeding US $ 250 not meant for commercial purpose
Goods in Commercial Quantity
Value of Goods Penalty%
Up to Rs.25,000/- 20%
Over Rs.25,000/-, but less than Rs.50,000/- 30%
Over Rs.50,000/-, but less than Rs.75,000/- 40%
Over Rs.75,000/-, but less than Rs.100,000/- 50%
Over Rs.100,000/-, but less than Rs.125,000/- 60%
Over Rs.125,000/-, but less than Rs.200,000/- 75%
Over Rs.200,000/- 100%
Note: Penalty is imposed over and above the applicable Customs duty and other levies.