DUTY-FREE IMPORTS

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:-

• you have been residing abroad for a minimum period of two years immediately preceding the transfer of residence;
• 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.

PLEASE NOTE

These concessions are in addition to the duty free concessions available to you as a non-tourist passenger.
You can also bring in your jewellery but the value of gold jewellery should not exceed Rs. 10,000/- in the case of male passenger and Rs. 20,000/- in the case of female passenger. However, these limits will not apply to the jewellery in respect of which the Assistant Commissioner of Customs is satisfied on the basis of the evidence (Export Certificate) produced by you or a member of your family that it had been taken out of India by the passenger or by a member of his or her family.

Articles (whether used or new) not allowed free of duty but at concessional rate of duty of 32.6% ad valorem.

1. Colour TV/Monochrome TV.
2. VCR/VCP/VTR.
3. Washing machine.
4. Electrical/LPG Cooking Range (other than Electrical LPG stoves with not more than two burners and without any extra attachment).
5. Dish washers.
6. Music system.
7. Personal Computer.
8. Air-Conditioner.
9. Refrigerator.
10. Deep freezer.
11. Microwave oven.

Video camera or the combination of any such video camera with one or more of the following goods namely:-

1. Television receiver.
2. Sound recording or reproducing apparatus.
3. Video reproducing apparatus.
4. Word processing machine.

5. Fax machine.

Subject to the conditions that:-

• Such person 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 from Customs.
• Unaccompanied goods were shipped or dispatched or arrived within the prescribed time limits.
• Only one unit of each item per family is allowed.
• 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 person in the same house and forming part of the same establishment.
• Passengers has not availed this concession in the preceding three years.

Articles not allowed under Transfer of Residence.

The transfer of residence concessions do not include:-

• Motor vehicles;
• Vessels;
• Aircrafts;
• Cinematograph films of 35 mm and above;
• Alcoholic liquor or wine cigarettes/cigars/tobacco;
• Gold in any form other than ornaments;
• Silver in any form other than ornaments;
• Fire Arms.

CLEARANCE OF GOLD ON PAYMENT OF DUTY

Who can import gold as baggage?

Any passenger of Indian origin.

Any passenger holding a valid passport issued under the Passport Act, 1967.

Conditions

1. The weight of gold (including ornaments) should not exceed 10 kgs. per passenger.
2. Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visit during these six months shall be ignored if the duration on such short visits does not exceed 30 days and the passenger has not availed of the exemption under the scheme at the time of such short visit.
3. The duty at the rate of Rs. 400/- per 10 gms is paid by the passenger to be imported under the scheme mentioned above.
4. Ornaments studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.
5. The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India.
6. The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration on the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the gold from the Customs bonded warehouse and pay the duty before clearance.

CLEARANCE OF SILVER ON PAYMENT OF DUTY

Who can import gold as baggage?

• Any passenger of Indian origin.
• Any passenger holding a valid passport issued under the Passport Act, 1967.

Conditions

The weight of silver (including ornaments) should not exceed 100 kgs. per passenger.

Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visit during these six months shall be ignored if the duration on such short visits does not exceed 30 days and the passenger has not availed of the exemption under the scheme at the time of such short visit.

The duty at the rate of Rs. 500/- per 1 kg is paid by the passenger to be imported under the scheme mentioned above.

Ornaments studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.

The passenger can either bring the silver himself at the time of arrival or import the same within fifteen days of his arrival in India.

The passenger can also obtain the permitted quantity of silver from Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration on the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the silver from the Customs bonded warehouse and pay the duty before clearance.

PLEASE NOTE

The jewellery, which is in addition to the jewellery otherwise allowed without payment of duty, only is liable to payment of duty under the above mentioned scheme for import of gold.

SHORT VISITS TO INDIA DURING YOUR STAY ABROAD

For the purpose to Transfer of Residence Rules, short visits if any, made by you to India during the aforesaid period of two years are ignored if the total duration of stay on these visits does not exceed six months, and on sufficient cause being shown by you the Commissioner of customs can condone the period of stay in India in excess of six months.

CONDITIONS OF SHORTFALL IN THE PERIOD OF STAY ABROAD

For the purpose of Transfer of Residence Rules, shortfall upto a period of two months in your stay abroad may be condoned by the Assistant Commissioner of customs. If he is satisfied that your early return to India has been caused by your availing of the terminal leave or a vacation or by any other special circumstances.

There is no scope for condoning any shortfall in stay abroad beyond a period of two months.

CLEARENCE OF UNACCOMPANIED BAGGAGE

The articles of baggage which you were using abroad and which you could not bring with you, can be brought after your arrival. You can clear this baggage at any of the international airports, customs ports, land customs stations and inland container depots.

PLEASE NOTE

• If you are sending your unaccompanied baggage, ensure that you make arrangements to dispatch it to India within on month of your arrival in India. The limit can be extended by the Assistant Commissioner on being satisfied that the goods could not be shipped within the aforesaid period inspite of the passenger having taken all steps of the purpose.
• If you wand to send your baggage before your arrival in India ensure that it lands within two months prior to your arrival. The time-limit of two months can be extended to not more that one year by the Assistant Commissioner if he is satisfied that the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his control such as the sudden illness of the passenger of a member of family, natural calamity or disturbed conditions or disruption in transport or travel arrangements in the country concerned or any other reason, which necessitated a change in the travel schedule of the passenger.

BAGGAGE RULES FOR TOURISTS

These rules are not applicable to Tourists of Nepalese and Bhutanese origin coming from these countries.

WHO IS A TOURIS?

A tourists is a passenger

• who is not normally a resident in India;
• who enter India for stay of not more that six months in the course of any twelve months period for legitimate non-immigrant purpose, such as;
• Touring; Recreation; Sports; Health; Family reasons; Study; Religious pilgrimage; or Business;

ITEMS ALLOWED DUTY-FREE

Personal Effects

All your personal effects like clothing and other articles new or used which you reasonably require, excluding merchandise for commercial purpose will be allowed free of duty. Personal effects which are not consumed during your stay in India are required to be taken beck on leaving the country.

Gifts

A tourists origin visiting India can bring articles upto a value of Rs. 4,000/- (Rs. 12,000/- for tourists on Indian origin) free of duty, which are intended as gifts, or even for his personal use.

Cigarettes, Cigars, Tobacco, Alcoholic Liquors

Tourists, whether of foreign of Indian origin, are allowed the following items duty-free but the free allowance;

• 200 cigarettes or 50 cigars or 250 gms. Tobacco;
• Alcoholic liquor and wine upto 1 liter each.

Special concessions for Tourists of India origin to bring articles on payment of duty

Tourists of Indian origin can also import items of personal and household effects for presentation as gifts and souvenirs to friends and such articles which are in excess of the free allowance or which cannot be cleared under free allowance can be cleared on payment of duty. The details of rates of duty etc. can be seen at (clearance and payment of duty) of Baggage Rules for Passengers (Other than Tourists).

Foreign Exchange/Currency

You are not allowed to take out or bring into the country any Indian currency, s export and import of Indian currency, without permission of the Reserve Bank of India, is prohibited.

Declaration of Foreign Exchange/Currency is required to be made before the Customs Officer in the following cases.

• Where the value of Roreign Currency notes exceed U.S. $ 5,000/- or equivalent.
• Where the aggregate value of Foreign Exchange including (i) above exceed U.S. $ 10,000/- or its equivalent.

Channels of clearance

There are two channels of Customs clearance –

• Green Channel for passengers not having any dutiable goods.
• Red Channel for passengers having dutiable goods.
• You are advised to report at the appropriate channel for Customs clearance.

MISHANDLED BAGGAGE

In case your baggage has been lost of mishandled by the airlines, please obtain a certificate to that effect from the airlines and get it countersigned by Customs indicating specifically the unutilised portion of the free allowance.

PLEASE NOTE

• Possession of Narcotic Drugs is strictly prohibited. The quantum of punishment will be decided in accordance with the law of the country where the passenger is caught carrying such drugs. The punishment can extended to even death sentence.
• Import of firearms as baggage is prohibited.
• Taking out exotic, wild orchids, and wildlife, both flora and fauna is strictly prohibited. For clarification, passengers could approach the Regional Deputy Director (Wildlife Preservation), Government of India or the State Chief Wildlife Wardens posted at Calcutta, Delhi, Bombay and Madras.

PLEASE ALSO NOTE THAT

• Non-declaration, misdeclaration and concealment of imported goods in an offence under the Customs Act, which may result in confiscation, fine penalty and eve prosecution.