DUTY CONCESSION TO PERSONS TRANSFERING RESIDENCE
On a bonafide Transfer of Residence to India, you can import free of
Customs duty, your personal and household effects without any limit but
subject to the following conditions, namely:-
a) you have been residing abroad for a minimum period of two years
immediately preceding the transfer of residence and are transferring your
residence to India for a minimum stay of one year;
b) you affirm by a declaration that the goods have been in your or your
family's possession and use abroad for a minimum period of one year. These
concessions are in addition to the duty free concessions available to you
as a non-tourist passenger. Articles (whether used or new) not allowed
free of duty but at concessional rate of duty of 35.2% advalorem.
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