A person who was engaged in his profession abroad (on his return to India) or the person who is transferring his residence to India shall be allowed clearance free of duty. This allowance is in addition to allowances applicable to Indian residents, articles in bonafide baggage to the extent and subject to conditions as mentioned below:
|Duration of stay abroad||Articles allowed free of duty||Conditions||Relexation|
|From three months up to six months||Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexture III up to an aggregate value of sixty thousand rupees.||Indian passenger||–|
|From six months upto one year||Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexture III, upto an aggregate value of one lakh rupees.||Indian Passenger||–|
|Minimum stay of one year during the prceeding two years.||Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexture III upto an aggregate value of two lakh rupees.||The Indian passenger should not have availed this concession in the preceding three years.||–|
|Minimum stay of two years or more.||Personal and household articles, other than those mentioned in Annexure I or Annexure II but including articles mentioned in Annexture III upto an aggregate value of five lakh rupees.||
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 visit during the two preceding years should not exceed six months; and
3. Passenger has not availed this concession in the preeding three years.
a. For condition 1, shortfall of upto two months in stay abroad can be condoned by Deputy Commissioner or Customs
or Assistant Commisioner of Customs if the early return is on account of:
b. For condition 2, the Principal Commissioner of Customers or Commissioner of Customers may condone short visits in excess of six months in special circumstances for reasons to be recorded in writing.
c. For condition 3,
- The term “family” includes all persons in the same house and forming part of the same establishment.
- This facility is provided to any person (subject to all other conditions mentioned above), irrespective of
being Indian or a foreign passport holder, whether or not a minor or student.
- Items listed in Annex II are dutiable
items at the duty rate of 15% ad valorem + 3% education cess.
- Certain articles, mostly listed under
Annex I, can be brought by persons
availing transfer of residence upon payment of prescribed amounts of duty and after satisfying various conditions.
Household effects consist of items already in use in the household of the passenger, like furniture, kitchen utensils, books, cassettes and CDs, wall clocks, fans, lights, etc. There is no exhaustive list. The assessing officer will determine on a case-by-case basis whether a particular item can be considered as a household effect. However, items listed in Annex I and Annex II can not be considered as household effects. Articles that do not count under as household effect or under Annex III but are not a part of listed dutiable items either, can be brought as general baggage, which is liable to duty if the total value exceeds the duty-free allowance limit of a passenger.
Conditions for Annex II and Annex III items
- Passenger must provide a declaration the goods have been in his/her possession abroad or the goods are purchased from the duty-free shop by him/her at the time of his/her arrival but before clearance from Customs.
- Only one unit of each item per family is allowed. The total value of these items along with the items listed in Annex II should not exceed Rs. 5 lakhs. If more than one unit is brought or if the total value exceeds Rs. 5 lakhs, the items(s) exceeding the limits will be charged duty as general baggage items, at the duty rate of 35.7%.
- Unaccompanied goods must be shipped or dispatched and arrive in India within the prescribed time limits.
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