Technology
oi-Ashish Rana
Apple’s new iPhone 18 Pro and iPhone 18 Pro Max have gone on sale in India, with company’s first foldable iPhone, the iPhone Duo, will be available in India from October. The price difference between India and US has already caught the real attention to the buyers while focusing the importing the device.
Apple’s foldable iPhone Duo launches in India Oct 23rd starting at ₹2,99,900, with iPhone 18 Pro/Max from ₹1,64,900/₹1,79,900; US pricing differs, and Indian customs duty may apply over the ₹75,000 allowance based on personal use rules.
The iPhone Duo price starting at ₹2,99,900 in India, while the iPhone 18 Pro and iPhone 18 Pro Max start at ₹1,64,900 and ₹1,79,900, respectively. In the US, the price range is totally different as the price of the phone starting with $1,999, $1,199 and $1,299. Apple has confirmed that iPhone Duo pre-orders in India begin on October 16, with sales starting October 23.
How many iPhones can you bring from the US?
There is no fixed number of iPhones that automatically qualifies for duty-free entry. However, it will be depended on customs on whether the device is a genuinely used personal effect, or a new item falling within the applicable baggage allowance.
CBIC currently lists a ₹75,000 duty-free allowance for eligible passengers arriving in India by modes other than land, along with duty-free clearance for used personal effects.
According to Cleartax’s Chandni Anandan, a new sealed phone exceeding the allowance can attract customs duty. A single unboxed phone that is genuinely being used may, depending on the circumstances, qualify as a used personal effect.
What happens if you bring phones for sale?
Carrying several new iPhones can indicate commercial intent and affect the personal-use exemption.
“Duty applies once the phone’s value exceeds your free allowance, or when it’s clearly being imported to sell,” Chandni said.
Ankit Jain, Partner at Ved Jain and Associates, said that even after factoring in the tax, an imported iPhone Duo could work out to roughly ₹2.57 lakh under the assumptions cited, compared with its ₹3 lakh Indian retail price.
Can you simply call it personal use?
No. Customs treatment depends on the facts and applicable baggage rules. Section 77 of the Customs Act requires passengers to declare the contents of their baggage, while Section 79 provides the framework for duty-free bona fide baggage subject to prescribed conditions.
Tejaswi Dudeja, Senior Associate at SKV Law Offices, said, “Personal use is therefore a factual consideration, not an independent exemption from customs duty.”
Customs officials may also ask for the purchase invoice, receipt, passport or travel documents and details identifying the device. Buyers should therefore check the latest baggage rules and declare dutiable goods where required.
