Bringing an iPhone 18 Pro or iPhone 17 From Dubai or the US: What Indian Customs Charges Under the Baggage Rules 2026 (Rs 75,000 Allowance, 35% on the Rest, Worked Examples)
A resident flying into India gets Rs 75,000 of articles duty-free; a new iPhone above that pays 35% basic customs duty on the excess, with no surcharge and no IGST. The "10% from April" rate is for post and courier, not airports. Worked figures for the iPhone 18 Pro from Dubai and the US, and the iPhone 17.
Sachin Mohite
@sachinjbkco
I write on GST and compliance here — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. I work from the CGST Act, the rules made under it and CBIC circulars, and I call out the places where the portal behaves differently from what the section actually says. I'm writing for the person who has to file the return, so I state deadlines and penalty numbers plainly rather than burying them.