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Rates of Duty
What are the rates of duty on baggage items except for the items which are duty free ?
1. Generally items imported as baggage are subjected to a uniform rate of duty for ease of assessment, i.e. there are no item specific duty rates in case of baggage. The total value of the dutiable baggage, after depreciation, if any, irrespective of its constituents, is the criteria for imposing duty.
2. The general rate of duty for items imported in excess of the permissible free allowance is 35.7% flat. Say, if the total value of the baggage is Rs.50,000/- and the duty free allowance is Rs. 25000/-, then duty @35.7% is to be paid on Rs.25,000/-, which will be 8,925/-.
3. One unit each of the following items (Annexure-III of the Baggage Rules) imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years can be imported free of duty. If excess items are brought or total value exceeds the respective value limit for items prescribed for the above cases or conditions are violated, duty will be charged at the usual rate of 35.7% or as prescribed otherwise.
The items 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.
4. The rate of duty applicable to the following items (Annexure-II of the Baggage Rules) imported by passengers transferring their residence or returning to India after a stay of 365 days abroad in the preceding two years is 15.3% flat. If items in excess of 1 unit each are brought or total value exceeds the respective value limit for items prescribed for the above cases or conditions are violated, duty will be charged at the usual rate of 35.7% or as prescribed otherwise.
The items are as follows :
1. Colour Television / Monochrome Television.
2. Digital Video Disc Player
3. Video Home Theatre System.
4. Dish Washer.
5. Music System.
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.
16. Cinematographic films of 35 mm and above.
17. Gold or Silver, in any form, other than ornaments.
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