Concessions for persons transferring residence

A person who is transferring his residence to India is eligible to bring used personal and household articles to India without duty upto certain limits provided the following conditions are satisfied :-

1. He should have been residing abroad for at least 2 years. However, during this period of 2 years, short visits of less than 6 months each are permissible. This condition may be condoned for upto 2 months by Assistant Commissioner, if it is proved that the early return was due to terminal leave or vacation or other special circumstances. The condition regarding visits not exceeding 6 months stay in India may also be condoned by the Commissioner in deserving cases.
2. He should not have availed this concession in the preceding 3 years.
3. Goods mentioned in Annex I & II of the Baggage Rules, 1998 are not allowed under this exemption. However, duty on 14 items in Annex II is at the concessional rate of 25% upto value of goods of Rs. 0.15mn
4. Gold Jewellery allowed to be brought into India without duty is limited to Rs. 10,000 for males and Rs. 20,000 for females.

However, if it is proved that the passenger or his family had taken the jewellery out of India when he had gone abroad, this limit is not applicable.

The above benefits are available to such a person in addition to the General Free Allowance which is available to Indian residents and foreigners residing in India.

Indians who were carrying on profession abroad for more than 3 months are allowed duty free import the following articles in addition to the above :-

1. Household articles upto Rs. 6,000
2. Professional equipment like portable equipments, apparatus and appliances required in such profession upto Rs. 10,000 and Rs. 20,000 if he was abroad for more than 6 months.

A person who was working abroad and staying there for at least 365 days out of the previous 2 years, on returning to India on termination of work, is eligible to bring personal effects and household articles upto Rs. 30,000/- duty free in in addition to the General Free Allowance provided the following conditions are satisfied :-

1. The articles must be in his possession or his families' possession and used for at least six months
2. He shall be allowed to avail himself of this exemption only once in 3 years.
3. Items in Annex I & Annex II to Baggage Rules, 1998 are not entitled to this benefit.
4. The articles must be in his luggage.

The items covered by Annex II to Baggage Rules, 1998 are :-

• TV /VCR/VCP/VTR
• Washing Machine
• Electrical/LPG Cooking range (other than stoves with upto two burners)
• Dish Washer
• Music System
• Personal Computer
• Air-Conditioner
• Refrigerator
• Deep Freezer
• Microwave Oven
• Video Camera
• Word Processing Machine
• Fax Machine
• Vessels
• Aircrafts
• Cinematograph Films of 35 mm and above
• Gold or Silver in any form, other than ornaments.