Tourists coming to India must make a verbal baggage declaration of the baggage and foreign currency in their possession. They are required to obtain the Currency Declaration Form from the Customs. It’s mandatory to fill the Disembarkation Card handed to them by the airline during the course of the flight.
For smooth passage of the foreign visitors two channels for Customs clearance have been provided. While the Green Channel is for passengers not having any dutiable articles or unaccompanied baggage, Red Channel is for passengers with dutiable articles or unaccompanied baggage or high value articles (the value to be entered on the Tourist Baggage Re-Export Form).
The duty-free possessions that are permissible by the government: clothes and jewellery, cameras with maximum five rolls of film; binoculars, one laptop computer, a portable musical instrument, a tent and camping equipment, fishing rod, a pair of skis, two tennis rackets, two hundred cigarettes or fifty cigars, two liters of liquor.
There is no restriction in carrying items of personal effects (except jewellery) for foreign tourists (other than citizens of Nepalese and Bhutanese origin) coming to India.
Articles that exceed the duty-free allowance and articles imported as unaccompanied baggage can be cleared on payment of extra duty.
Import of gold and siver is regulated.
Trafficking in Narcotic drugs like Heroin, Charas (Hashish) and Cocaine or in Psychotropic substances is prohibited and is punishable with imprisonment.
Export of most species of wild life and articles made from flora and fauna for example, Ivory, reptile skins, musk, furs are prohibited.
For more information, visit the site- Custom Guide For Travellers
DUTY FREE ALLOWANCES AND ENTITLEMENTS
On arrival from countries other than Nepal, Bhutan or Myanmar for Tourist of Foreign Origin:
used personal effects and travel souvenirs
articles up to the value of Rs. 15000 carried on the person or accompanied baggage.
The free allowance is not applicable to the following goods:
Cartridges of rearms exceeding 50.
Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125gms.
Alcoholic liquor or wines or beer in excess of 2 litres.
Gold or silver, in any form, other than ornaments.
LCD/LED/Plasma television of any screen size