CUSTOM RULES & REGULATIONS
1. CUSTOM RULES FOR UNACCOMPANIED BAGGAGE - HOUSEHOLD EFFECTS
- Household effects (T/R Rules)
- Duty on household goods
- Items allowed duty free
- Major appliances & electronics only allowed on payment of duty
- Duty free import of food stuff
- Alcohol, Liquor & tobacco products
- Allowance to a person returning to India after 3 months
- Allowance to a person returning on termination of work after a stay abroad of not less than one year
- Gold & Silver
- Professional equipments
- Deceased baggage
- Prohibited Goods
2. CUSTOM REGULATION FOR AUTOMOBILE INTO INDIA
Please Note: Custom information has been prepared to the best of our knowledge & experience. Custom Rules & Duties are subject to change without prior notice. We shall not be responsible for any error or omission.
Household effects (T/R Rules)
To claim the transfer of residence "Foreign nationals" must have a valid "one year resident visa" from the date of arrival into India AND they must get a resident permit card with in 2 weeks of arrival into India.
Indian Nationals must have lived overseas for atleast two years and is transferring residence to India and had not stayed in INDIA for over 180 days in past 2 years from the date of last arrival in INDIA. Foreign nationals are required to have one year resident visa.
If the client is having a new passport which is issued within last 2 years, kindly inform the client to carry the old passport also as that is the Custom requirement to avail the T/R.
Unaccompanied baggage must be despatched by air within 15 days and by surface within 30days of arrival in India (the delay may be condoned and the maximum is 30 days for air shipment and 60 days for surface shipment)
Shortfall of upto two months in completing two years stay abroad can be condoned by assistant Commissioner for early return with sufficient / satisfactory grounds. Beyond this period no condonation would be granted.
If the short visit to India during two years exceeds the time of six months (180 days), then the condonation may be granted by Commissioner of customs in deserving cases.
In addition of above only at arrival, an adult can import New articles upto value of INR 12000/- and a minor upto INR6000/-
Articles which not filling under the free allowance are :-
Cartridges of Fire Arms exceeding 50 nos.
Cigarettes exceeding 200 nos. or Tobacco exceeding 250 gms.
Alcoholic Liquor and Wine.
Gold and Silver in any form other than ornaments.
Duty on household goods
All the articles exceeding the above allowance limit will be charged duty as follows:
- Household Goods : @ 61.2%
- Liquor : @258.8%
- Cigarettes,Cigars, Tobacco : @165.2%
- Firearms Cartridges : @165.2%
Items allowed duty free
All old & used household & personal effects, including furniture, kitchenware & small kitchen appliances, glassware, carpets, and other normal household items are allowed duty free, provided they have been in owner’s possession and use for atleast one year. However, major electrical appliances and electronic items, whether old or new, are not allowed duty free.
Major appliances & electronics only allowed on payment of duty
Under the Transfer of Residence Rules old & used household effects, the following 6 items Electronic items are duty free:
|VCD / VCR||Washing Machine||Personal Computer|
|Laptop Computer||Refrigerator (upto 300 ltrs)||Cooking range|
Under the T/R the following 15 items will attract custom duty @ 15% per single unit.
|TV||DVD||Video Home Theatre System|
|Dish Washer||Music System||Air Conditioner|
|Refrigerator above 300 liter||Deep Freezer||Microwave Oven|
|Word Processing Machine||Fax Machine||Portable Copy Machine|
|Cinematographic Films (35mm & above)||Gold, Silver in any form (other than ornaments)||Video Camera or the combination of any such video camera|
Under the Transfer of Residence Rules, Custom Duty, is applicable only on the above Old & Used Electronic Item @ 15%. Any new / unused item purchased less than 12 month from the date of shipment or any multiple electronic item (from the above list) ie. 2nd VCR, T.V. etc. etc. will attract custom duty @ 35%.
Duty free import of food stuff
Foreign nationals and persons of Indian origin, holding a foreign passport, are also allowed duty free import of food stuff upto a maximum value of Rs 50,000/ ( app. US $ 1200) per calendar year. Alcohol, Liquor and Wine are not considered as part of this duty free allowance.
Alcohol, Liquor & tobacco products
Only allowed duty free, within permissible limits, as part of owner’s checked or carry - on baggage, while arriving into India. Alcohol, Liquor, Wines and other alcoholic beverages are not allowed duty free, as part of household effects. Customs duties and penalties for alcohol are very high at 260 percent of the value and these are also liable to confiscation. To avoid delays in clearance and heavy duties & fines, we do not recommend shipping of alcohol into India.
Allowance to a person returning to India after 3 months
A person who is engaged in his / her profession abroad can avail, free of duty, Linen, utensils, Tableware (Crockery, Glasses & Cutlery), Kitchen Appliances & Iron upto the value limit of Rs. 6000/-.
Allowance to a person returning on termination of work after a stay abroad of not less than one year
Indian national returning after a stay of minimum 365 days during preceding 2 years on termination of his / her work and who has not availed this concession in the proceeding three years. He / she can import used household articles and personal effects free of duty upto the value limit of Rs. 75,000/- (app. U.S. $ 1500) subject to the condition that they have been in his / her family possession and used abroad for not less than Six months. Items listed in Table – I, are allowed to import whether old or new of single unit each, under the above value limit on payment of confessional duty @ 32.6%.
Gold & Silver
A person (including minor) holding Indian passport or of Indian origin returning after stay abroad not less than 6 months, can import Gold upto 10 kgs and Silver upto 100 kgs in any form (excluding studded with stones or pearls) at the following rate of duty payable in Convertible Foreign Currency. Short visit upto 30 days duration is ignored.
|Gold :||Duty Rs. 250/- per 10 Grams.|
|Silver :||Duty Rs. 500/- per kg.|
Professional such as Carpenter, Plumber, Welder, Mason and the like engaged in their professionals abroad returning to India after a stay of more than 3 months are allowed to bring their professional equipment which are required in their profession, free of custom duty upto the value limit of Rs. 10000/- & Rs. 20000/- respectively. Items of common use such as Cameras, Cassette Recorders, Dictaphones, Personal Computers, Typewriters and other similar article shall not be included.
Indian national returning to India after residing abroad for more than one year are allowed to import.
Person returning to India with USED personal & Household Effects belonging to a deceased person are fully exempted from custom duty subject to a certificate and packing list, duly attested from INDIAN MISSION (concerned about the ownership of the goods by deceased) is to be produced at the time of clearance of the goods.
Firearms, weapons and ammunition of any type Narcotics, obscene literature, and pornographic materials.
CUSTOM REGULATION FOR AUTOMOBILE INTO INDIA
India Nationals of Indian Origin returning to India for permanent settlement (Transfer of Residence) can import Motor Car one time.
Stayed abroad for minimum period of Two years continuously is required.
Custom Duty as applicable in Table – II, to be paid in foreign convertible currency.
Depreciation for old & used vehicle is allowed as mentioned in Table – I from the date of First Registration of the vehicle to the date of shipment or departure of owner for foreign country.
Original Vehicle Registration / Title is required compulsory.
Remittance of foreign exchange towards cost. Insurance & freight will not be permitted from India.
New Motor Car is permitted upto 1600 CC. (No Racing Car allowed without CCP)
For Import of Motor above 1600 CC. Minimum One Year Old registration in owner’s name is required prior to return to India.
Vehicle should land in India within six month from date of arrival of the owner.
Only one unit of Vehicle is permitted.
No restriction in selling the vehicle after clearance.
No custom Clearance Permit is required (CCP)
If the Importer transfers his residence out of India again, he is entitled to import Second vehicle only after a minimum period of 5 (Five) years from the date of first import of vehicle.
Depreciation For Motor Vehicle
|@ 4.0 % per quarter in the 1st year total||16%|
|@ 3.0 % per quarter in the 2nd year total||12%|
|@ 2.5 % per quarter in the 3rd year total||10%|
|@ 2.0 % per quarter in the 4th year total||8%|
|@ 2.0 % per quarter in the 5th year total||8%|
|@ 2.0 % per quarter in the 6th year total||8%|
|@ 2.0 % per quarter in the 7th year total||8%|
Current Duty Rates (2002-2003)
|Old Motor Car with A/c Radio Cassette -||@ 182%|
|Old Motor Cycle -||@ 148%|
|New Motor Car -||@ 79%|
|New Motor Car / Motorcycle -||@ 57%|
Documents Required At The Time Of Clearance :
Bill of Lading, Original overseas Registration certificate / Title of Vehicle and / or Original manufacturer’s / suppliers Invoice, Passport , Insurance Policy, Affidavit duly notarized, and Bankers Certificate of conversion of foreign exchange for duty payment.