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.
- Colour TV/Monochrome TV
- Washing machine
- Electrical/LPG Cooking Range (other than Electrical/LPG Stoves
with not more than two burners and without any extra attachment)
- Dish Washer
- Personal Computer
- Music system
- Deep freezer
- Micro-wave oven
- Video camera or the combination of any such video camera with one
or more of the following goods, namely:- a) Television receiver
b) Sound recording or reproducing apparatus
c) Video reproducing apparatus
- Word Processing machine
- Fax machine. Subject to the conditions that:-
i) Such person affirms by a declaration that the goods have been in
his possession abroad or the goods are purchased from the duty-free
shop by such person at the time of his arrival but before clearance
ii) Unaccompanied goods were shipped or despatched or arrived
within the prescribed time limits.
iii) Only one unit of each item per family is allowed.
iv) The person claiming this benefit affirms by declaration that no
other member of the family had availed, or would avail this benefit.
The term "family" includes all persons in the same house
and forming part of the same establishment.
v) The aggregate value of such goods shall not exceed one lakh
fifty thousand rupees.