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IMPORT OF HOUSEHOLD GOODS THE LATEST CHANGES IN BAGGAGE

RULES
The Government of India has introduced some changes in the Customs
Baggage Rules applicable to passengers arriving in India on a Transfer of
Residence. Salient features of these changes are as follows:
FREE ALLOWANCE (AT ARRIVAL) :
A passenger can import goods free of duty upto a value of Rs. 12,000/-. Old
and used wearing apparel, bedding, blankets and shoes are exempted from
duty under Rule 3 of Baggage Rules, 1994.
ARTICLES NOT ELIGIBLE FOR FREE ALLOWANCE :
1) Motor Cycle, Scooters or Mopeds 2) Cartridges of fire arms exceeding 50
Nos. 3) Cigarettes
exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms. 4)
Alcoholic drinks in excess of 1 lts. 5) Unaccompanied Baggage.
ADDITIONAL ALLOWANCE TO PERSONS ENGAGED IN PROFESSION
ABROAD FOR MORE THAN THREE MONTHS :
Used household articles namely Linen, Utensils, Tableware, Kitchen
appliances and Iron can be imported free of duty upto the value or
Rs.6000/-.
ALLOWANCE FOR PROFESSIONAL EQUIPMENT :
A passenger who was engaged in his profession abroad for over three
months may be allowed to import free of duty his professional equipment
upto a value of Rs.10,000/-.
"Professional Equipment" means such portable equipments, instruments,
apparatus and appliances as are required in his profession by a carpenter, a
plumber, a welder, a mason and the like and shall not include items of
common use such as cameras, cassette recorders, dictaphones, personal
computers, typewriters and other similar articles.

Where such person was engaged in his profession abroad for more than six
months, he may import his professional equipment free of duty upto a value
of Rs.20,000/-.
IMPORT OF GOLD :
A non resident Indian/Foreigner can import gold in any form upto 10 Kgs. at
a time provided he is coming to India after 6 months stay abroad. Duty is
payable @ Rs.250/- per grams in convertible foreign exchange.
IMPORT OF SILVER:
A Non Resident Indian can import silver in any form upto 100 kgs. at a time
provided he is coming to India after 6 months stay abroad. Duty is payable
@ Rs.5,000/- per kilo.
JEWELLERY:
A passenger who has been residing abroad for over 1 year and is returning
to India may be allowed to import duty free, jewellery in his use upto a
value of Rs.10,000/- in case of male passenger and Rs.20,000/- in case of
female passenger. Import of jewellery in excess of this value will be charged
to duty.
TRANSFER OF RESIDENCE RULES

A person who has been residing abroad for a minimum period of two years
and who is transferring his/her residence to India can import his/her
personal effects and household goods free of duty subject to condition that
the articles have been in his/her or his/her familys possession and use
abroad for a minimum period of one year.
a) Items listed in Table - I above will attract duty @ 30% (whether used or
new ). These items
can be upto a ceiling of Rs.500000/-. Not more than one unit of each of
these items shall be
allowed to be imported per family.
New Household Goods and Personal Effects, however, will not be
allowed to be cleared free of duty.

All the articles should be in his/her possession PRIOR to arrival and goods
should have been shipped prior to his arrival to India. To prove possession of
the goods, a person should have all the purchase receipts or bills and should
produce them if demanded.
Shipment by sea should be made within 30 days of the date of arrival of the
passenger in India or 60 days prior to arrival. If the cargo is sent by air, the
shipment should be made within 15 days of the arrival of the passenger or
30 days prior to his arrival.
In the past two years the passenger should not have made short visit to
India more than 180 days in total. Visit to India above this period may be
condoned by Commissioner of Customs on sufficient grounds.
If the period of stay abroad is shorter than two years a shortfall of two
months may be condoned by the Asstt. Commissioner on sufficient grounds.
Period above this can be condoned by the Government only.
The passenger should have claimed/availed Transfer of Residence
concession during the preceding 3 years of his/her stay abroad.
DECEASED BAGGAGE [ NOTIFICATION NO.23/98 ]
The legal heir (normally the spouse, son etc.) of an Indian national who is
normally resident abroad and dies abroad or even in India on a short visit, is
entitled to have the personal effects and household goods which were in the
deceased possession and use abroad imported to India free of customs duty.
Documents required: The deceaseds passport, death certificate, original
bill of lading, detailed packing list attested by the Indian Embassy in that
country, indemnity bound by the heir. Any other relevant documents issued
by the Indian mission or the country of residence should be produced to
facilitated customs clearance.
VISA REQUIREMENTS FOR FOREIGN NATIONAL
Foreign nationals (including those of Indian Origin) who come to India on
employment must have a minimum of 1 year valid residential or business or
employment visa and equipment visa and equipment residential permit. If
their intention is to stay in India for more than 180 days, registration with
FRRO ( Foreigners Regional Registration Office ) must be done within 15
days of arrival. If they do not have the visa or permit then they will be
required to file a Bank Guarantee with the customs authorities for 255% of

the value of the goods and undertake to produce an extended visa within the
permitted period.
ADDITIONAL ALLOWANCES TO PASSENGERS RETURNING ON
TERMINATION OF WORK AND STAY ABROAD FOR NOT LESS THAN 1
YEAR ( MINI TR-RULES )
A resident who has been working abroad and is returning to India on
termination of such work after having stayed abroad for at least 365 days
during the last two years can import personal effects and household articles
upto a value of Rs.75,000/-. Items in Table I below (whether used or new)
can be imported only on payment of duty @ 30% and not more than one
unit of each of these items shall be allowed to be imported per
family.
TABLE I
Color TV/Monochrome TV
VCR/VCP/VTR
Washing Machine
Micro Wave Oven
Dish Washer
Music System
Personal Computer
Air Conditioner
Refrigerator
Deep Freezer
Elec/LPG Cooking Range
Video Camera
Work Processor
Fax Machine

Portable Xerox machine


Home theater
Laptop Computer
DVD player
VCD player
EXPORT BAGGAGE
Indian nationals migrating abroad, foreign nationals leaving India on
completion of employment etc. are allowed to take free of duty their
personal effects and household goods.
The provisions are as follows:
Bonafide baggage of any passenger may be taken out as accompanied
baggage or shipped out within one year of the passenger departure. All
normal household furniture and utensils etc. may be taken out in reasonable
quantities. Certain restrictions become applicable by virtue of the Export (
Control ) order, 1998 apply for taking out birds such a parrots, pigeons,
mynas etc. Also restricted is silver ware, drug and medicines.
New Articles: Food stuff, electric bulbs, unexposed films etc. are allowed to
be exported in certain quantities only.
Currency : Taking out of Indian currency is prohibited except for two coins
of Rs.50/- and Rs.10/- for presentation purposes. Indian currency inform of
notes lower than Rs.100/- may be taken to Nepal without any value
restrictions.
Foreign Currency may be taken out in the form of notes, coins, drafts,
travellers cheques, or letters of credit without any monetary restriction
provided necessary endorsement in support of issue of such foreign
exchange has been duly made on his passport by the authorised dealer.
Gold Articles : Rs.20,000/- worth of gold jewellery may be exported at any
one time by residents. Persons not resident may take out jewellery without
any value limit provided that it was brought into India from abroad with the
permission of the Customs authorities. Export of gold coins, bullion, ingots
and articles (other than jewellery ) made wholly or mainly of gold is
prohibited.

Documents required : 1) Copy of the entire passport (of self and family ).
2) Clear and legible copy of the airline tickets ( of self and family ) showing
actual date of departure and flight number. 3) Signatures on customs SED (
Shipper Export Declaration ). 4) Contact details in India and overseas with
tele/fax/e-mail details. 5) If leaving India on termination of contract or
employment, a letter from the employers to that effect ( specially required
for foreign national being transferred or repatriated ). 6) Packing List. 7)
Value for customs and insurance purpose.
TOURIST PURCHASE
Foreign national who have come to India as tourist can export their
purchases as accompanied or unaccompanied "TOURIST PURCHASE" without
any value limits.
The provisions are as follows: Bonafide purchases of any tourist may be
taken out as accompanied baggage or shipped out as unaccompanied
baggage/tourist purchasers. All articles may be taken out in reasonable
quantities. Certain restrictions become applicable by virtue of the Exports (
Control ) Order, 1988. All the purchases should be made in Rupees obtained
out of converted foreign exchange. Original purchase invoice and foreign
exchange conversion certificates must be preserved.
Documents required :
Copy of the Passport and Visa.
Clear and legible copy of the airline ticket.
Signatures on Customs SED ( Shippers Exports Declaration ).
Contact details in India and overseas with tel/fax/e-mail details.
Foreign Exchange Conversion Certificate.
Packing List.
Purchase invoice from Vendors/Value evidence for Customs and Insurance
purposes.

ANNEXURE `A
CUSTOM DUTY UNDER BAGGAGE RULES

TEXTILES DUTY @ 50%


CIGARETTES, CIGARS, TOBACCO IN EXCESS OF QUANTITY ALLOWED
DUTY @ 165%
LIQUOR IN EXCESS OF QUANTITY ALLOWED : DUTY @149.60%
GOLD UPTO 10 KGS DUTY Rs. 250/- per 10 GRAMS.
SILVER UPTO 100 KGS. DUTY Rs. 500/- per KG.
FIRE ARMS INCLUDING AIR GUN DUTY @ 165%
T.R. CONCESSIONAL DUTY ON ELECTRONICS OF ANNEXURE II DUTY@
30%
FULL COSTOM DUTY @ 50%
I.T.C. ACTION DUTY @50% + Redemption Fine + Personal Penalty.
ANNEXURE `B
CONCESSIONS UNDER UN-ACCOMANIED BAGGAGE
( Subject to conditions laid down under Baggage Rules 98 )
Personal Books Free of Duty under Notification 21/2002.
Foodstuff to Foreign National upto Value limit Rs.50,000/- Free of Duty
under Notification No. 45/92.
Deceased Baggage Custom Duty fully Exempted under Notification 23/98.
Diplomatic Baggage Free of Duty under Duty Exemption Certificate
attested by Ministry of External Affairs Govt. of India, New Delhi.
Old & Used Clothes, Shoes, Blankets Free of duty under Rule 3.
Passenger returning to India after a stay over 3 months/6 months allowed
Free of Duty for items :
Linen, Utensils, Tableware ( Crockery, Glassware and Cutlery ), Kitchen
Appliances and Iron. Upto Limit Rs. 6000/- and for PROFESSINAL
EQUIPMENT upto Rs. 10,000/- / Rs. 20,000/- respectively. Both are covered
under Rules 5 APPENDIX C `(a) and APPENDIX C(b).

Passenger returning to India after a minimum stay of 365 days allowed upto
total limit Rs.75,000/- are covered under RULE 5 APPENDIX C(c).
JEWELLERY : Allowed Free of Duty upto limit Rs.10,000/- to Indian Male and
Rs.20,000/- to Indian Female Passenger arriving after a stay over one year
covered under RULE 6.
T.R. RULES COVERED UNDER RULE 8
T.R. Concessional Duty on Electronics of Annexure 2 with Value limit of
Rs.500000/- covered under Notification 137/90.
Used personal effects however are duty exempt. Items in original packing
are usually considered brand new.

ANNEXURE `C
Goods not more than one unit of each item shall be permissible per family
and the person claiming the benefit of this notification affirms by a
declaration that no other member of the family had availed of, or would avail
of, the benefit of this notification in respect of that item. The total aggregate
value of such goods shall not exceed Rs.500000 only. The items are:
Colour TV/Monochrome TV.
VR.VCP/VTR
Washing Machine
Electrical /LPG Cooking Range
Dish washer
Music System
Personal Computer
Air-conditioner
Refrigerator
Deep Freezer

Microwave Oven
Video Camera
Word Processing Machine
Fax Machine
Portable Xerox machine
Home Computer
Laptop Computer
DVD Player
VCD player