Buying an iPhone, MacBook or Rolex? India’s New Customs Rule Makes UAE Shopping Cheaper in 2026

For Indians living in the UAE, overseas shopping has always been a balancing act - better prices abroad versus customs duty back home. From February 2, 2026, that equation finally tilts in the traveller’s favour.

India’s updated Customs Rules 2026 have raised the duty-free allowance for international passengers to ₹75,000, up from the earlier ₹50,000. The rule applies to travellers arriving by air or sea and covers Indian residents, NRIs and persons of Indian origin.

For UAE-based flyers, especially frequent visitors to Dubai’s malls and duty-free outlets, this change significantly reduces the tax friction on high-value personal purchases.

What the New ₹75,000 Limit Allows

Travellers can now bring personal goods worth up to ₹75,000 into India without paying customs duty. Eligible items include:

• Smartphones and accessories

• Smartwatches and luxury watches

• Clothing, footwear and handbags

• Personal electronics and gadgets

Foreign tourists visiting India remain capped at ₹25,000, while infants are allowed only used personal items such as clothing.

For UAE travellers, the higher ceiling lowers the chances of surprise duty demands at Indian airports - a relief for professionals, families and entrepreneurs frequently moving between the two regions, particularly those exploring business setup in dubai and managing cross-border travel regularly.

Why Gadget Buyers Benefit the Most

Electronics often cost 10–25% less in the UAE than in India. Under the new rules:

• Value exceeding ₹75,000 attracts 10% customs duty

• Plus 10% social welfare surcharge on that duty

Earlier, the basic customs duty alone stood at 20%, making declarations expensive. The revised structure cuts the effective burden sharply, encouraging voluntary declaration rather than concealment.

Laptop Rule Still Separate

One major relief remains unchanged:

• One laptop or notebook can still be brought into India fully duty-free, separate from the ₹75,000 allowance

• Applicable to travellers aged 18 years and above

• Not available to airline crew

For UAE travellers, this effectively creates two buckets:
1 One laptop - free and excluded
2 All other personal items - counted within ₹75,000

Items That Attract Extra Scrutiny

Customs officials usually flag cases involving:

• Multiple sealed boxes of the same item

• Undeclared phones or watches exceeding ₹75,000

• Liquor beyond permitted limits

• Flat-screen televisions

• Gold bars and coins

• Missing or unclear purchase invoices

Declaring honestly within the new limit significantly reduces risk and delays.

What UAE Travellers Commonly Bring

• Electronics: iPhones, cameras, tablets, wearables

• Luxury watches: Counted as personal imports

• Gold jewellery: Allowed within limits if resident abroad for over 1 year

• Perfumes & cosmetics: Permitted, quantity-sensitive

• Liquor: Separate, strict limits apply

Gold bars and coins remain prohibited regardless of value.

The Bigger Picture

This customs reform reflects India’s gradual shift toward simplified compliance and traveller-friendly regulation. For UAE-based Indians - whether salaried professionals, investors or frequent flyers - the rule reduces friction, improves transparency and aligns with global travel norms.