Buying iPhone Duo in US? Why ditching the box won’t help at Indian customs

Apple’s first foldable, the iPhone Duo, is priced at Rs 2,99,900 in India for the 256GB variant, while its US starting price is $1,999. The price difference has made buying the phone abroad an option for some Indian travellers.

But ditching the box before flying back does not make the phone invisible to customs. Officers do not determine whether a device is new simply by checking its packaging. The phone itself, including details such as its IMEI and activation date, can be examined.

What can customs check?

Customs officials can look at the device’s IMEI number and activation date, whether it has been unboxed and appears to have been used, and the traveller’s answers if they are stopped for questioning.

High-value electronics can also be flagged during checks as passengers pass through the Green Channel.

The price calculation also needs to account for US sales tax. The $1,999 sticker price does not include this tax, which varies between states. Oregon, Montana, New Hampshire, Delaware and Alaska have no sales tax, while the average combined state and local rate elsewhere is about 7.5 per cent.

Declaring the phone can still save money

Under India’s Baggage Rules, 2026, effective February 2, resident Indians and NRIs get a duty-free allowance of Rs 75,000. One personal-use phone can fall within this allowance, but a sealed new phone does not qualify as personal use.

The value above the allowance is subject to a 35 per cent baggage duty. The separate 10 per cent rate applies to phones sent by post or courier, not devices carried by passengers.

If declared through the Red Channel, an iPhone Duo bought in the US could still work out roughly Rs 49,000 to Rs 68,000 cheaper than its Indian price, depending on the state where it was purchased.

What if you skip customs declaration?

Walking through the Green Channel with an undeclared phone can lead to more than just payment of the applicable duty.

Under the Customs Act, 1962, the phone can be confiscated under Section 111(l), while a penalty under Section 112 and a redemption fine under Section 125 may also apply if customs permits its release.

These amounts are not fixed and depend on the assessment in the individual case.

Delhi High Court records include cases involving passengers whose undeclared iPhones were seized at IGI Airport. Not knowing that duty applied was not accepted as an excuse.

Carrying two new phones can also attract scrutiny, with a second sealed device potentially being treated as a resale item unless the traveller can establish otherwise.