| Eligibility |
| Passengers
staying abroad for a period of not less than two years can
transfer their residence to India. They are allowed to import
personal effects and house passenger in te hold articles free of
duty subject to the specified limits. Articles can be used or new
ones and can also be purchased by transit or from any Duty Free
Shops. |
| |
| Articles
Allowed |
| Articles
are allowed to be brought into India by a person transferring his
residence subject to the following conditions: |
|
|
| Sl.No. |
Item |
Limit |
Conditions |
|
1.
|
VCR/VCP/VTR |
Only
one piece of any of the 3 items
|
Total
value of all such items should not exceed
Rs.1,50,000/-
Duty at the
following rate is payable:
Basic Duty - 25%
Surcharge - 10%
SAD - 4%
|
| Color
TV/Monochrome TV |
Only
one piece of any of the 2 items
|
|
2.
|
Articles
other than:
- Fire arms
- Catridges of firearms
- Cigarettes / Cigars / Tobacco
- Alcoholic liquor / wines
- Gold / Silver |
Upto
Rs.12,000/-
|
|
|
3.
|
Used
personal and household articles other than:
- Fire arms
- Cartridges of fire arms
- Cigarettes / Cigars / Tobacco
- Alcoholic liquor / wines
- Gold or Silver
- Color / Monochrome TV
- VCR / VCP / VTR
- Washing Machine.
- Electrical / Liquefied Petroleum Gas Cooking
Range (other than Electrical / Liquefied
Petroleum Gas stoves with not more than two
burners and without any extra attachment)
- Dish Washer
- Music System
- Personal Computer
- Air Conditioner.
- Refrigerator
- Deep Freezer
- Microwave Oven
- Video camera or the combination of such video
camera with one or more of the following goods,
namely:
* Television Receiver;
* Sound recording or
reproducing
apparatus;
* Video reproducing
apparatus.
- Word Processing Machine.
- Fax machine
- Vessels
- Aircraft
- Cinematographic films of 35mm and above
- Gold or silver, in any form, other than
ornaments. |
No
limit
|
Passenger
has stayed abroad for atleast immediately
preceding two years.
Passenger has not
stayed in India beyond 6 months during short
visits to India during the preceding two years.
Passenger has not
availed this concession in the preceding three
years
|
|
4.
|
Jewellery |
Male:
Rs.10,000/-
Female: Rs.20,000/-
|
Passenger
has stayed abroad for atleast immediately
preceding two years.
Passenger has not
stayed in India beyond 6 months during short
visits to India during the preceding two years.
Passenger has not
availed this concession in the preceding three
years
|
|
5.
|
Jewellery
taken out earlier by the passenger or by his
family members from India |
No
limit
|
The
fact should be proved to the Assistant
Commissioner of Customs.
Export
Certificate given at the time of taking
jewellery out of India should be produced.
|
|
6.
|
Fire
Arms |
One
number
|
It
is in possession and use for a minimum period of
one year by the passenger.
It should not be
sold, loaned, transferred or otherwise parted
with during the lifetime of the passenger.
Duty @ 150% is
payable.
|
|
|
| |
| House hold effects /
articles include the following: |
| Jewellery |
Motor
vehicles |
Cinematograph
films of 35 mm and above |
| Air
conditioners |
Refrigerators |
Deep
freezers |
| Professional
equipments, etc. |
Personal
computer |
Video
recorders |
| Color
television |
Music
systems |
Cameras |
| Typewriter
(ordinary / electrical) |
Used
tapes |
Cassette
tapes |
| Video
tapes |
Computer
software |
|
|
| |
| The above concessions
are in addition to the General Duty Free Allowance available to
passengers coming to India as tourist / non-tourist. |
| |
| Exemption
/ Condonation |
| In case the passenger
is not in a position to satisfy the conditions specified for
importing personal and household effects, the conditions may be
exempted / condoned in the following manner: |
| |
| Condition |
Exemption
/ Condonation |
| Shortfall
upto two (2) months in stay abroad of two years |
By
Assistant Commissioner of Customs |
| Short
visits to India exceed two (2) months |
By
Commissioner of Customs |
|
| |
| Special
Cases |
|
1.
|
Minors
are also eligible for the concessions under this category. |
| 2. |
Indian
Diplomats coming to India within a period of two years can
avail the concessions by providing a certificate from the
Ministry of External Affairs. |
| 3. |
On
both wife and husband transferring their residence to
India, the concessions are available to them separately
and on individual basis. |
| 4. |
The
facility of concessions is available to all the members of
the family taken together when they are having a common
establishment and are staying in the same house abroad. |
|