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What are the additional allowances available to Indian passengers who are engaged in his/her profession abroad returning to India ?
An Indian passenger (not foreigner) who was engaged in his profession abroad shall on his return to India be allowed clearance free of duty, in addition to the duty free allowances mentioned at Sl. No. 1 to 3, articles in his bonafide baggage to the extent as mentioned below:-
(a) |
Indian passenger returning after at least 3 months |
(i) Used household articles (such as linen, utensils, tableware, kitchen appliances and an iron) upto an aggregate value of Rs.12000/-
(ii) Professional equipment upto a value of Rs.20,000/-.
For the purposes of baggage rules Professional Equipment means:
Such portable equipment, instruments, apparatus and appliances as are ordinarily required in the profession such as those of carpenters, plumbers, welders, masons and the like; This concession is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items, e.g. persons in the computer profession cannot import computers under this scheme. While the articles mentioned at Sl. No. (i) can be brought by any Indian passenger engaged in a profession abroad, professional equipment can be brought by only those categories of professionals mentioned here. |
(b) |
Indian passenger returning after at least 6 months |
(i) Used household articles (such as linen, utensils, tableware, kitchen appliances and an iron) an aggregate value of Rs.12000/-
(ii) Professional equipment upto a value of Rs.40,000/-
For the purposes of baggage rules Professional Equipment means:
Such portable equipment, instruments, apparatus and appliances as are ordinarily required in the profession such as those of carpenters, plumbers, welders, masons and the like; This concession is not available for items of common use such as Cameras, Cassette Recorders, Dictaphones, Typewriters, Personal Computers and similar items, e.g. persons in the computer profession cannot import computers under this scheme. While the articles mentioned at Sl. No. (i) can be brought by any Indian passenger engaged in a profession abroad, professional equipment can be brought by only those categories of professionals mentioned here. |
(c) |
Indian passenger working abroad and returning after a stay of a minimum of 365 days during the preceding 2 years on termination of his work and who has not availed this concession in the preceding three years.
( unofficially known as the Mini TR Scheme) |
Used household articles (such as linen, utensils, tableware, kitchen appliances and an iron), items listed at Annexure-III of the Baggage Rules and personal effects (which have been in the possession and use abroad of the passenger or his family for at least six months) upto an aggregate value of Rs.75,000/-.
Items listed under Annexure-III of the Baggage Rules and allowed duty free for one unit each, within the above-mentioned value ceiling are as follows :
1. Video Cassette Recorder/Video Cassette Player/Video Television Receiver/
Video Cassette Disk Player.
2. Washing Machine.
3. Electrical or Liquefied Petroleum Gas Cooking Range.
4. Personal Computer (Desktop Computer).
5. Notebook Computer (Laptop Computer).
6. Domestic Refrigerators of capacity up to 300 litres or its equivalent.
A passenger can also import jewellery free of duty in his/her bonafide baggage upto an aggregate value of Rs. 10,000/- (in the case of a male passenger) or Rs.20,000/- (in the case of a lady passenger). This is not a Mini-TR specific scheme. The details have been discussed later.
Articles listed at Annexure-II of the Baggage Rules are not allowed free under this scheme, but at a concessional rate of duty of 15.3% flat rate :-
1. Colour Television / Monochrome Television.
2. Digital Video Disc Player
3. Video Home Theatre System.
4. Dish Washer.
5. Music System.
6. Air-Conditioner.
7. Domestic refrigerators of capacity above 300 litres or its equivalent.
8. Deep Freezer.
9. Microwave Oven.
10. Video camera or the combination of any such video camera with one or more of the following goods, namely:-
(a) Television Receiver;
(b) Sound recording or reproducing apparatus;
(c) Video reproducing apparatus.
11. Word Processing Machine.
11. Fax Machine.
13. Portable Photocopying Machine.
14. Vessel.
15. Aircraft.
16. Cinematographic films of 35 mm and above.
17. Gold or Silver , in any form , other than ornaments.
Conditions for the import of the above concessional-rate items :
i) Passenger to affirm by a declaration that the goods at Annexure II & Annexure III above 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.
ii) Unaccompanied goods were shipped or despatched or arrived within the prescribed time limits (within two months before arrival and within after one month of arrival - see rules regarding unaccompanied baggage for details)
iii) Only one unit of each item at Annexure II & Annexure III above is allowed and total value of these items plus the value of the used personal effects & household goods mentioned above, should not exceed Rs.75000/- |
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