India
Key advice
If your underwater photo/video gear is used, it's exempt without limit as personal effects — no worries. If any gear is new and your kit exceeds ₹25,000 (~295 USD), request a Temporary Import Certificate (CBD-IV form) at the customs counter upon arrival, or prepare an ATA Carnet via FICCI before departure.
- Customs authority
- Central Board of Indirect Taxes and Customs (CBIC) — Ministry of Finance
- Personal duty-free allowance
- ~295 USD (₹25 000 pour touristes d'origine étrangère) — Baggage Rules 2026
- ATA Carnet
- Accepted
- Official website
- cbic.gov.in ↗
Practical scenarios
You're traveling to India with a GoPro Hero 12, its dive housing, and a few accessories (value ~€600). If the equipment is used, it's considered personal effects by the CBIC: totally exempt, with no value limit. Simply pass through the Green Channel upon arrival. If your gear is new (still packaged, recent receipt), it falls under the general allowance of ₹25,000 (~295 USD) for foreign tourists — beware, €600 exceeds this cap: a 10% duty would apply to the excess. Practical advice: unbox your gear, use it before departure, and keep the purchase receipt to prove ownership. Keep photos of the serial number. Low risk for this profile, but visibly new equipment can attract attention during a random check at the Green Channel.
With a Sony A6700, Ikelite housing, two strobes, and lenses (value ~€3,500), the used/new distinction is crucial in India. Used equipment with signs of wear: exempt as personal effects, no limit — go through the Green Channel with your receipts. New equipment: you significantly exceed the ₹25,000 allowance and risk a 10% duty on the excess. Recommended solution: upon arrival, request a Temporary Import Certificate for Baggage (CBD-IV form) at the customs counter (Red Channel), valid until your first departure or 6 months. The customs officer will inventory your equipment with serial numbers; present the certificate upon exit to prove re-export. Risks: without a certificate or proof of use, a check could lead to taxation or seizure of equipment. Photograph your entire kit before departure and print a detailed list with values.
Your Nauticam kit with Sony A1, two Retra strobes, aluminum arms, and macro/fish-eye lenses (value ~€15,000) requires serious preparation for India. Two solid options: (1) ATA Carnet, accepted under Customs Notification No. 4/2018 (covers cameras, lenses, lighting, tripods), guaranteed by FICCI — note the re-export deadline of only 2 months, extendable by the Principal Commissioner of Customs. Obtain this before departure from your chamber of commerce. (2) CBD-IV Certificate upon arrival, valid for 6 months, simpler but dependent on the customs officer's discretion. If all your equipment is visibly used, the exemption as personal effects applies without limit, but with €15,000 worth of gear, formalize the situation: spontaneously go to the Red Channel. Risks: 10% taxation on equipment deemed new, questions about presumed professional use, delays at the counter. Plan for a complete inventory, receipts, and serial numbers.
Frequently asked questions
Is my used underwater photo equipment taxed upon arrival in India?
No. According to CBIC's Baggage Rules 2026, used photo/video equipment is considered personal effects and is exempt from duties without any value limit, in addition to the general allowance. Bring proof of use (old receipts, signs of wear, photos with serial numbers) to convince the customs officer in case of a check at the Green Channel.
What is the CBD-IV Certificate and how do I get it?
It's a Temporary Import Certificate for Baggage, requested at the customs counter upon your arrival in India (Red Channel). The customs officer will inventory your equipment with serial numbers. It's valid until your first departure or a maximum of 6 months. You present it upon exit to prove re-export and avoid any taxation. It's free and suitable for valuable kits.
What happens if my new equipment exceeds the ₹25,000 allowance?
Foreign tourists benefit from an allowance of ₹25,000 (~295 USD) for new equipment. Beyond this, a 10% duty applies to the excess value (heading 9804, rate effective April 2026). To avoid this tax on equipment intended to leave with you, request a CBD-IV certificate upon arrival or prepare an ATA Carnet via FICCI.