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What are the articles not allowed duty free under Transfer of Residence ?
The articles listed at Annexure I & II of the Baggage Rules are not allowed free of duty under TR. Some of these items, as listed below (Annexure-II of the Baggage Rules may be imported at a concessional rate of duty of 15.3%. The total value of these items along with Annexure III items should not exceed Rs. 5 Lakhs. Certain other articles, mostly listed under Annexure-I of the Baggage Rules can be brought by persons availing TR on payment of prescribed amounts of duty and after satisfying various conditions.
Articles not allowed duty free under TR, but at a concessional rate of duty of 15.3% (Annexure-II items of Baggage Rules / Table-II of the TR Notification, 137/90-Cus, as amended) :-
Annexure-II items
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 :
(i) Passenger to affirm by a declaration that the goods (at Sl.No. 1 to 17) 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 17) per family is allowed and total value of these items alongwith items listed at Annexure-III of the Baggage Rules 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-II items (at Sl. No. 1 to 17) and Annexure-III items described before 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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