Transfer of Residence
DUTY FREE ALLOWANCES AND ENTITLEMENTS FOR PERSONS TRANSFERRING RESIDENCE
- A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to allowances applicable to Indian residents or foreigners residing in India or to passengers returning from Nepal, Bhutan, Myanmar or China, other than by land route articles in bonafide baggage to the extent and subject to conditions as mentioned below :
- Fire arms.
- Cartridges of fire arms exceeding 50.
- Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
- Alcoholic liquor or wines in excess of 2 litres.
- Gold or silver, in any form, other than ornaments.
- Colour Television or Monochrome Television.
- Digital Video Disc Player.
- Video Home Theatre System.
- Dish Washer.
- Music System.
- Air ï¿½Conditioner.
- Domestic refrigerators of capacity above 300 litres or its equivalent .
- Deep Freezer.
- Microwave Oven.
- Video camera or the combination of any 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
- Portable Photocopying Machine.
- Cinematographic films of 35 mm and above.
- Gold or Silver , in any form , other than ornaments.
- Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
- Washing Machine.
- Electrical or Liquefied Petroleum Gas Cooking Range
- Personal Computer( Desktop Computer)
- Laptop Computer( Notebook Computer)
- Domestic Refrigerators of capacity up to 300 litres or its equivalent.ï¿½>
- Rate of duty applicable on transfer of residence :-
- any person holding a valid passport under the passport act 1967 and returning to India after having stayed abroad for atleast 365 days during the two years immediately preceding the date of arrival in India.
- any person on bonafide transfer of residence to India
Such persons shall be allowed
- clearance of items listed in Annexure-II, whether old or new, at a concessional rate of duty of 15% ad valorem + 2% educational cess
- clearance of items listed in Annexure-III free of duty
- Such person has been working abroad and is returning to India on termination of such work after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India;
- Such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International airports;
- The goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time limits specified in the Baggage Rules, 1998; and
- in respect of such goods not more than one unit shall be permissible to such person and the total aggregate of value of such goods including other goods imported free of duty by him under Rule 5 of the Baggage Rules, 1998, shall not exceed rupees seventy five thousand.
- Such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years;
- Such persons affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the International airport;
- The goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or dispatched or arrived within the time limits specified in the Baggage Rules, 1998;
- Not more than one unit of each item of such goods shall be permissible per family and the person claiming the benefit shall affirm by a declaration that no other member of the family had availed of or would avail of such benefit in respect of that item; and
- The total aggregate value of such goods shall not exceed rupees five lakhs.
|Articles allowed Free of Duty||Conditions||Relaxation that may be considered|
|Used personal and household articles other than those listed at Annex I or Annex II, but including (the articles listed at Annexure-III and) Jewellery upto Rs. 10000 by a gentleman passenger or Rs. 20000 for a lady passenger||(1) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence
(2) Total stay in India on short visits during the 2 preceding years should not exceed 6 months, and
(3) Passenger has not availed this concession in the preceding three years.
|a) For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Deputy / Assistant Commissioner of Customs if the early return is on account of -
(i) terminal leave or vacation being availed of by the passenger, or
(ii) any other special circumstances.
(b) For condition (2) Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
(c) For condition (3) No relaxation.
|(b) Jewellery taken out earlier by the passenger or by a member of his family from India.||Satisfaction of the Assistant Commissioner of Customs regarding the jewellery having been taken out earlier from India.||---------------|
Concessional rate of duty is applicable to the following categories of persons transferring their residence to India:
Subject to the conditions that ï¿½
In case of (a) above :
In case of (b) above :
Note: Transfer of residence entitlements are applicable to returning Indians as well as Foreigners transferring their residence to India subject to the fulfillment of prescribed eligibility conditions