International Airports

• Thiruvananthapuram International Airport and Air Cargo Complex
• Kozhikode (Karipur) International Airport and Air Cargo Complex
• Kannur International Airport and Air Cargo Complex

Ports

• Vizhinjam International Seaport
• Kollam Minor Port
• Beypore Minor Port
• Azhikkal Minor Port

Cochin

Cochin Port, Cochin International Airport (CIAL), the International Container Transhipment Terminal (ICTT) at Vallarpadom and Cochin Special Economic Zone (CSEZ) are under the jurisdiction of the Custom House, Cochin.

Custom House, Cochin

Prohibited goods

Any goods the import or export of which is subject to any prohibition under the Customs Act, 1962 or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with.

Trafficking of Narcotics and Psychotropic substances is a serious offence punishable with imprisonment.

Restricted goods

All goods, import of which is permitted only with an Authorization / Permission / License or in accordance with the procedure prescribed in a notification / public notice are ‘Restricted’ goods.

The import policy relating to firearms and motor vehicles as baggage shall continue to be governed by the relevant provisions of the ITC (HS) and the Foreign Trade Policy issued by DGFT. The Baggage Rules, 2026 do not confer any independent entitlement for the import of firearms or motor vehicles as baggage.

Jewellery

• Used personal jewellery that a passenger may reasonably require for personal use during the journey satisfying the daily necessities of life, is allowed duty free clearance.
• Bonafide personal jewellery beyond the above, is allowed on payment of duty.
• A resident or tourist of Indian origin who has been residing abroad for more than one year can carry jewelry duty free as follows:

• Jewellery within the prescribed allowance shall be cleared duty free, while jewellery in excess of such allowance shall be assessed to applicable customs duty.
• Jewellery refers to articles of adornment ordinarily worn by a person, made of gold, silver, platinum, or other such precious metals, whether studded or not.
• Jewellery being carried temporarily for attending any event and to be taken back may be permitted on the basis of temporary baggage import certificate. The certificate may be obtained from Customs on arrival.

Gold and silver

An eligible passenger of Indian Origin or a passenger holding a valid Indian passport may bring gold and ornaments, in terms of the conditions specified under notification No. 45/2025-Customs dated 24.10.2025, which inter-alia provides that:

• eligible passenger is returning to India after a period of not less than six months of stay abroad;
• the duty is paid in convertible foreign currency; and
• the quantity of import does not exceed one kilogram of gold per eligible passenger.

The weight-based jewellery allowance does not apply to gold bullion. Gold or silver in any form other than ornaments is excluded from free allowances and must be declared.

Import of gold or silver in any form is subjected to the import policy issued by DGFT from time to time. Any articles which are not declared shall be dealt in accordance with the provisions of the Customs Act, 1962.

Residents / Tourists of Indian Origin

• 3-12 months: personal and household articles (excluding Annexure-I) up to an aggregate value of ₹1,50,000. Annexure-II articles are limited to not more than one unit each.
• Stay abroad of at least one year in the last two years: the aggregate value limit for personal and household articles is ₹3,00,000. The passenger must not have availed of this specific concession in the preceding three years.
• Stay abroad of two years or more: the aggregate value limit for duty free imports of personal and household articles is ₹7,50,000. The total stay in India on short visits during the two preceding years should not exceed six months.
• A shortfall of up to two months may be condoned by the Deputy/Assistant Commissioner of Customs concerned if the return is due to terminal leave, vacation, or special circumstances.
• The Principal Commissioner or Commissioner of Customs may condone short visits exceeding six months in special circumstances.

Foreigner with a valid visa, other than tourist visa

• 6-12 months: the passenger must not have availed of this concession in the preceding one year.
• For stays of 6-12 months or 1-2 years, a shortfall of up to three months may be condoned by the Principal Commissioner or Commissioner for terminal leave or special circumstances.
• In case of any shortfall in the prescribed intended period of stay, the passenger shall intimate, without delay, the Principal Commissioner of Customs or Commissioner of Customs, as applicable, having jurisdiction over the customs station where duty-free clearance was allowed, and pay the applicable customs duty, if any, along with applicable interest, on the goods exceeding the permissible duty-free allowance.
• A foreigner returning to India after being abroad for 2+ years is entitled to an aggregate value of ₹7,50,000, subject to stay and short-visit conditions similar to residents.

Time limits

• Unaccompanied baggage shall have been in the possession of the passenger, abroad and shall be dispatched to India within one month of his arrival. The said period of one month may be extended by the Deputy Commissioner or Assistant Commissioner of Customs.
• Where unaccompanied baggage arrives prior to the passenger’s arrival, it may do so up to two months in advance.
• This period may be further extended up to a maximum of one year in cases where the passenger is prevented from arriving within the prescribed time due to circumstances beyond his control like sudden illness, natural calamities, disturbed conditions or disruption of transport services, or travel arrangements.

Declaration and clearance

• The contents must be declared electronically in Form CBD-II.
• The declaration for the Unaccompanied baggage may be filed by any person, so authorised by the passenger for clearance, in his absence.
• The bona fide nature of unaccompanied baggage must be established prior to clearance.
• Transshipment may be permitted to another Customs station by air, rail, or road at the passenger’s request.
• Mishandled baggage may be cleared at customs stations other than the port or airport of arrival of the passenger at the request of the airline, subject to verification of the bona fide nature of the baggage and production of necessary documents.

Export Certificate (Form CBD-III)

• Passengers carrying valuable goods such as jewellery, cameras, laptops, professional equipment or other high-value articles abroad are advised to declare the same before Customs at the time of departure and obtain an Export Certificate (Form CBD-III) to facilitate hassle-free re-import into India.
• It is available to residents, tourists of Indian origin, and foreigners with a valid visa, other than tourist visa.
• For costly items that can be identified by serial numbers, marks, or other distinctive features, passengers travelling abroad may approach the Customs Officer at departure area for an Export Certificate at the time of passenger’s departure.
• While returning back, the passenger requires to present the said goods along with respective Export Certificate to the Customs Officer at the red channel for examination/identification of the said goods and allowing the passage of the imported items without payment of any duty.
• The main advantage of obtaining an Export Certificate is that it will not affect any other duty free concessions available when they return as arriving passengers.

Temporary Baggage Import Certificate (Form CBD-IV)

• Any article of personal effects other than used personal effects required for satisfying daily necessities of life, carried by a tourist, required for his stay in India, may be allowed to be imported temporarily free of duty, on submission of a declaration made electronically or otherwise, and subject to their re-export at the time of leaving India for a foreign destination.
• Tourists visiting India may obtain a Temporary Baggage Import Certificate (Form CBD-IV) for temporary import of valuable articles intended for re-export.
• The temporary baggage import certificate alongwith valuable articles shall be produced before Customs at the time of first departure from India.
• Any tourist can bring articles which he intends to take back and for this purpose, a temporary import certificate may be obtained from customs.

Electronic declaration

• The automated system for baggage declaration is the portal accessible through the URL https://www.icegate.gov.in or the Atithi mobile/web application.
• It can be presented electronically up to three days before the arrival of the passenger.
• Passengers carrying dutiable or prohibited goods can update their electronic declaration details until the actual date and time of their arrival in India.
• If a passenger has not attained the age of eighteen years, the Customs baggage declaration may be filed only by a family member or a legal guardian on behalf of the minor.
• The Assistant or Deputy Commissioner of Customs may allow the declaration to be presented in another manner on arrival if an electronic declaration was not made.
• Non-declaration or mis-declaration of baggage shall attract action under the Customs Act, 1962.

Detention of goods

• If the passenger is bringing baggage containing any prohibited good; or dutiable goods wherein he fails to pay the applicable duty; or the goods are not found bona fide baggage or goods were mis-declared/ undeclared, then Customs on the request of the passenger or otherwise may intervene and detain goods.
• The proper officer may detain such articles and issue a detention receipt containing complete particulars of the passenger, the detained articles and the details of the detaining officer.
• Dutiable detained baggage can be cleared on payment of duty along with applicable interest, if any and charges for storage, etc., as applicable.
• It must be cleared or re-exported within six months, extendable by another six months by the Commissioner of Customs.
• No charge is levied if the baggage is found to be bona fide and released to the passenger. However, the facility charges, if any, will be paid by the passenger in respect of detained baggage to the person having custody thereof at the time of clearance or re-export.

Currency

• Export of Indian Currency is strictly prohibited. However Indian residents when they go abroad are allowed to take with them Indian currency notes not exceeding Rs.25,000.
• Tourists/NRIs while leaving India are allowed to take with them foreign currency not exceeding an amount brought in by them i.e. unspent foreign exchange left from the amount declared in the Currency Declaration Form at the time of their arrival in India.
• Indian residents going abroad are permitted to take with them foreign currency without any limit so long as the same has been purchased/issued by RBI approved/authorized foreign exchange dealer as per norms.
• Carrying of Indian currency notes in the denomination of Rs.500 to Nepal is prohibited.

Flora and fauna

Export of most species of wildlife and articles made from wild flora and fauna, such as ivory, musk, reptile skins, furs, shahtoosh etc. is prohibited.

Valuables

There is a procedure prescribed whereby the passengers leaving India can take the Export Certificate for various high value items such as camera, video camera, as well as jewellery, from the Customs authorities. Such an Export Certificate facilitates re-importation of such goods while bringing back the things to India as no duty is charged.

Passengers carrying dutiable, restricted or high-value goods are also advised to file electronic declarations through the ATITHI application or ICEGATE portal. Non/mis-declaration may attract action under the Customs Act, 1962.