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Transfer of Residence

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. ---------------