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What are the articles allowed duty free under Transfer of Residence ?
Used personal articles and household effects including items listed at Annexure-III of the Baggage Rules, except those listed in the next heading (Annexure-I & II of the
Baggage Rules are allowed duty free. Apart from that, the usual allowances applicable to Indian residents or foreigners residing in India under Rules 3 & 4 of the Baggage Rules applicable to each passenger returning from abroad are also available to passengers availing TR, in addition to the items allowed under TR. Certain amount of jewellery, as detailed below are also allowed free of duty.
Used personal articles - Though the baggage rules do not specify the nature of the personal effects, conventionally, it would include used items required for day-to-day personal use like all used items of personal wear including shirts, suits, shoes, shoe brush & polish, sarees, cosmetics in use, towels, toiletries, bedding, blankets, shaving kit, umbrella, pants, neckties, handkerchiefs, spectacles, hair dryers, blouses, undergarments, dentures, hearing aids, gloves, etc. etc. One watch is also included. This is not an exhaustive list and the assessing officer will decide on a case-by-case basis whether a particular item can be considered as personal effect.
Household effects - For the purpose of TR, Household effects comprise items already in use in the household of the passenger like furniture, kitchen utensils, books, cassettes and CDs, wall clocks, fans, lights etc. This is not an exhaustive list and the assessing officer will decide on a case-by-case basis whether a particular item can be considered as household effect. However, articles listed in the next heading (Annexure-I & II of the
Baggage Rules are dutiable and do not comprise articles allowed duty free as household effects. Articles which do not come under household effects or under Annexure-III of the Baggage Rules but are not a part of listed dutiable items either, can be brought as general baggage, which are liable to duty if the total value exceeds the duty free allowance limit of a passenger.
Jewellery - Jewellery, which had been taken out of India by the passenger concerned after procuring an Export Certificate from Customs during his/her departure, can be brought in duty free. This is also applicable for any other article taken from India. Apart from this, Jewellery valued upto Rs. 10000/- by a gentleman passenger and upto Rs. 20000/- by a lady passenger can be brought free of duty if he/she has resided abroad for over one year. This facility is also available to passengers eligible for TR.
Annexure-III items (Table-I of the TR Notification, 137/90-Cus, as amended)- The following 6 items which are listed under Annexure-III of the Baggage Rules are allowed free of duty under Transfer of Residence subject to certain conditions given below.
Annexure-III items
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.
Conditions for Annexure-III items :
(i) Passenger to affirm by a declaration that the goods (at Sl.No. 1 to 6) 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) Only one unit of each item (at Sl.No. 1 to 6) per family is allowed and total value of these items along with the items listed at Annexure-II of the Baggage Rules (at Sl. No. 1 to 17 below) should not exceed Rs.5 Lakhs.
(iii) Unaccompanied goods must be shipped or despatched and arrive in India within the prescribed time limits (within two months before arrival and within after one month of arrival - see rules regarding
unaccompanied baggage for details).
(iv) Only one unit of each item will be allowed under TR. If more than one unit is brought, the excess unit(s) will be classified as general baggage in which case the usual rate of baggage duty of 35.7% (after deduction of the free allowance from the total value of all such items) will be applicable. Similarly, if the total value of the above Annexure-III items and items listed at Annexure-II (at Sl. No. 1 to 17 below) exceed Rs.5 Lakhs, then the item(s) due to which the value is exceeding the ceiling amount must be brought as a general baggage item.
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