One laptop computer (notebook computer) get free allowances and also allowed duty free if imported by any passenger of the age of 18 years and above but he must stayed overseas more than 3 days. Special Additional Duty (SAD) on all inputs/components used in the manufacture of Personal Computers (laptops/desktops) and tablet computers is being exempted, subject to actual user condition. Notification No.21/2012-Customs, dated 17th March, 2012 as amended by notification No.21/2014-Customs, dated 11th July, 2014 refers.
Passengers departing India can avail of the facility of obtaining an export certificate for high value items like Note-book/laptop, Computer etc. if they intend to bring such items back on their return to India. Export Certificate is given only in the case of private personal property intended to be re-imported into India subsequently. In this case name, manufacturers name, number, model, year of manufacture and value of the items is to be indicated by the passenger. Any document/ invoice etc which indicates the value of the item may also be produced.
The import of second hand computers including personal computers/ laptops and refurbished/reconditioned spares are restricted for import. However, second hand computers, laptops and computer peripherals including printer, plotter, scanner, monitor, and keyboard and storage units can be imported freely as donations by the following category of organizations subject to the condition that the goods shall not be used for any commercial purpose and are non-transferable: