Duty-free shops are outlets set up at international airports, serving passengers either arriving or departing from international flights. These stores allow outgoing travellers to shop from a wide variety of luxurious international brands without being taxed locally. 

You can purchase select items without paying a duty (tax) so long as you transport them across international borders for consumption. As per customs regulations, only passengers who have an international boarding pass and valid passport are eligible to shop duty-free. 

The duty-free allowances vary from country to country, so when you purchase an item duty-free, you also need to ensure that the country you are entering, allows such items at particular quantities duty-free.

• For those arriving from Nepal, Bhutan and Myanmar the same allowances apply for liquor and tobacco products, but the total value of duty-free purchases cannot exceed Rs. 15,000.
• Tourists of foreign origin from any country can bring in gifts and souvenirs worth Rs. 15,000 only.
  
• If you are travelling with an infant, only used personal items are allowed duty-free.
• Gold and silver can be brought in only in ornamental form. An Indian passenger who has been residing abroad for over one year in any country can bring in gold jewellery of Rs.50,000 for male passengers and Rs.1,00,000 for female passengers.
  
• Duty-free allowances regarding electronics fall under the Rs. 50,000 limit of the total value of duty-free products. However, items like LED/LCD/Plasma TVs are not included in the duty-free allowance.
• Any passenger above the age of 18 can import one laptop/computer above the free allowance.
  
• Import of drones is banned except for the use of research, military and security purposes.

When departing from any airport in India, please check the customs allowance per your destination country. 

A few important requirements to keep in mind when at customs clearance in any international airport in India are:

• A Customs Declaration Form is mandatory for passengers with dutiable goods. Ensure that you file the correct declaration of your baggage in the Customs Declaration Form and opt for the Red Channel.
• A foreign currency/exchange declaration must be made before the Customs officer where the value of foreign currency exceeds US $5,000 or where the aggregate value of foreign exchange including currency exceeds US $10,000 or equivalent.
• Passengers opting for the Green Channel with dutiable/prohibited goods are liable to prosecution/penalty and confiscation of goods.
• The free allowance shall not be pooled with the free allowance of any other passenger.
• The goods over and above the free allowances shall be chargeable to customs duty at approximately 38.5% inclusive of all charges. 

There are a wide variety of products from luxury brands that you can shop for, such as:

Fashion products like clothing, footwear, accessories, watches, etc.  

• Fragrances and perfumes
• Alcoholic drinks and wines
• Tobacco products
• Tea products
• Confectionaries
• Cosmetics and beauty products.
• Food and Confectioneries
• Electronics

Shopping for duty-free products in any international airport in India provides travellers with an extensive assortment of luxury brands and souvenirs to take back. When you are entering India, always remember to declare your dutiable goods and be mindful of the quantity of goods you are purchasing to avoid any complications.