Free tool by Pro Tax Tick Solutions — enter a passenger's profile and the items in their baggage. The calculator applies Rule 3 (personal effects), Rule 5 (General Free Allowance), Rule 6 (jewellery) and Rule 7 (Transfer of Residence — both Appendix-I and Appendix-II) in the order that minimises duty, and shows the working at every step, as per the Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.), effective 02.02.2026).
This decides the General Free Allowance, and whether Rule 6 / Rule 7 can apply at all.
Rule 8 does not itself set a duty rate for currency — it simply applies the limits under the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015. Amounts beyond these limits are a declaration / FEMA compliance matter, not a customs-duty charge, so they are shown separately below and are never added to the Total Customs Duty figure.
Add every item the passenger is carrying — the calculator sorts each into the right rule automatically.
Any used article the passenger reasonably needs for their own use on the trip — a worn mobile phone, a used camera, a wristwatch, worn clothing and shoes, toiletries — is duty-free under Rule 3 regardless of its value. It only stops being a "personal effect" if it is new/unused, carried for someone else, or meant for sale. The calculator will flag items below that look like they may qualify.
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Save this computation as a PDF or email it to us before your consultation with Pro Tax Tick Solutions, and quote code BAGGAGE15 to get 15% off our consulting fees on that matter.
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