INCOME TAX18 Sept 2026
Apple iPhone Duo costs ₹1 lakh less in US. How many can you legally carry to India? | Custom rules explained | Mint
Apple's iPhone 18 Pro and Pro Max are now on sale in India, and the foldable iPhone Duo follows next month at ₹2,99,900 — roughly ₹1 lakh more than the US price. So, can you bring one home? Customs has no fixed phone limit, but a new sealed handset above ₹75,000 is dutiable, attracting about 37.5% in total. A single unboxed phone in personal use can stay duty-free.
Key Statutory Highlights
- A new, sealed iPhone worth more than ₹75,000 attracts customs duty, while a genuinely used personal phone can be carried duty-free.
- There is no fixed limit on how many iPhones you can carry, but several new handsets look like commercial imports and lose the personal-use benefit.
- The layered duty works out to about 37.5% of the phone's value, covering Basic Customs Duty, a Social Welfare Surcharge and IGST.
Actionable Advice for Taxpayers / Founders:If you plan to buy a phone abroad, carry it unboxed and in personal use, and be ready to pay duty on any sealed handset above the free allowance. Since each traveller's case is assessed by the customs officer, check the current rules before you travel.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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