Thinking of buying Apple's first foldable iPhone Duo during a trip abroad and bringing it back to India? The price difference may make the idea tempting, but travellers need to account for Indian customs duty before calculating their actual savings.

The iPhone Duo starts at Rs 2,99,900 for the 256GB model in India. In the US, the starting price is USD 1,999. The phone is also priced lower in several other countries popular with Indian tourists, making an overseas purchase appear considerably cheaper.

But the US sticker price does not tell the full story. The US price excludes sales tax, which varies depending on the state.

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Someone buying the USD 1,999 device in a state such as Oregon or Delaware, where there is no state sales tax, would pay roughly Rs 1.91 lakh at an exchange rate of Rs 95.5 per dollar. In a state with an average combined sales tax of about 7.5 per cent, the bill would rise to approximately USD 2,149, or Rs 2.05 lakh.

Even the higher figure remains below Apple's Indian price.

India's Rs 75,000 Allowance Changes The Calculation

The difference becomes more interesting once Indian customs duty is included.

The Baggage Rules, 2026, which came into effect on February 2, provide resident Indians and NRIs with a Rs 75,000 duty-free allowance. A personal-use mobile phone may qualify within this limit.

However, a brand-new sealed handset is a different proposition.

Take the no-sales-tax US purchase as an example. After the Rs 75,000 allowance, around Rs 1,15,900 would remain for assessment. At 35 per cent, the duty would be approximately Rs 40,565, putting the overall cost at around Rs 2.31 lakh.

With US sales tax included, the total would work out to about Rs 2.51 lakh after the same calculation.

Against the Rs 2,99,900 Indian price, the difference would still be roughly Rs 49,000 to Rs 68,000.

Unboxed iPhone Won't Necessarily Change Anything

There is a common assumption that a traveller can avoid customs attention by opening the phone, discarding the box and carrying it as a personal device. That is not how the assessment works.

The handset itself provides information that customs officers can examine, including its IMEI and activation details. Its condition and apparent usage can also be considered, while passengers may be questioned during checks.

So, an unboxed iPhone is not automatically treated as an old personal phone.

Skipping Declaration Could Lead To Bigger Problems

A traveller who has a dutiable new phone but chooses the Green Channel instead of declaring it could face consequences beyond the original customs bill.

The Customs Act allows authorities to confiscate undeclared goods under Section 111(l). Section 112 provides for penalties, while a redemption fine under Section 125 may apply if the goods are subsequently released. The amount payable is not predetermined.

Cases recorded by the Delhi High Court have also involved passengers whose iPhones were seized at IGI Airport after they were not declared. One passenger's claim that he did not know duty was applicable did not prevent the seizure.

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What If The iPhone Duo Is Bought Somewhere Other Than The US?

The destination does not change the basic Indian customs requirement.

Whether the handset comes from the US, another country popular with Indian tourists or any other overseas market, the traveller needs to look beyond the foreign price tag. Local taxes and the Indian customs assessment both affect the final cost.

There is therefore still a potential saving in buying the iPhone Duo abroad, but travellers need to calculate that saving after taxes and applicable customs duty, rather than relying on the overseas sticker price alone.

Carrying two brand-new phones can invite additional scrutiny as well, particularly when the second handset remains sealed, and there is no clear explanation for carrying it.