Foreign or Indian Nationals including non-resident Indians, transferring residence to India are allowed to import their household and personal effects subject to the following conditions: –
• Indian National Owner must have lived overseas for at least two years and is transferring residence to India for at least one year and not stayed in INDIA for over 180 days in past 2 years from the date of arrival in INDIA. Foreign nationals are required to have a one year resident visa.
• Air freight shipment must be shipped within 30 days and sea freight within 60 days of owner’s arrival into India, (If there is a delay in shipment, special condonation of delay can be obtained by us).
• Owner must have arrived into India before customs clearance can be completed.
• Only one member per family is entitled to the transfer of residence benefits.
Unaccompanied baggage must be dispatched by air within 15 days and by surface within 30 days 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 up to 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 up to value of INR 25,000/= and a minor up to INR12,000/-
Articles which not falling under the free allowance are :
i. Cartridges of Fire Arms exceeding 50 nos.
ii. Cigarettes exceeding 200 nos. or Tobacco exceeding 250 gm.
iii. Alcoholic Liquor and Wine.
iv. Gold and silver in any form other than ornaments.
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, irrespective of their value, provided they have been in owner’s possession and use for at least one year. However please note that under the Transfer of Residence one unit each of the following 6 items are duty free but major electrical appliances and electronic items, whether old or new, are not allowed duty free.
Personal computer/Lap top computer
Refrigerator up to 300 L
MAJOR APPLIANCES & ELECTRONICS ONLY ALLOWED ON PAYMENT OF DUTY
Items in the Table – I below are allowed, one unit of each type to be imported per family, subject to customs duty @ 15%. Any second item / new item will attract normal duty @ 35 %
TABLE – I
Refrigerator above 300 L
Video Home Theatre System
Gold or Silver
Word Processing Machine
Portable Xerox Machine (Domestic)
The value of the above electrical appliances & house hold goods, should not exceed a combined total value of Indian INR 5,00,000 (approx. US $ 10,200).
If owner imports more than one of the same electrical appliances item (listed in the above Table I), then the second piece will attract at the normal duty rate @ 35%. So if the customer brings in two televisions, irrespective of whether they are old or new, customs will charge @15% on one old TV and @ 35 % on the second.
We recommend brand and model / serial number of all major appliances to be noted on packing inventory to facilitate customs clearance. Lift van loading charts are extremely helpful during customs inspection.
DUTY ON HOUSEHOLD GOODS
All the articles exceeding the above allowance limit will be charged duty as follows:
Household Goods: @ 35.0%
Cigarettes, Cigars, Tobacco: @165.2%
Firearms Cartridges: @165.2%
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 up to a maximum value of INR 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 up to the value limit of INR 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 preceding three years. He / she can import used household articles and personal effects free of duty up to the value limit of INR 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 @ 15%.
GOLD AND SILVER
A person (including minor) holding Indian passport or of Indian origin returning after stay abroad not less than 6 months, can import Gold up to 10 kg and Silver up to 100 kg in any form (excluding studded with stones or pearls) at the following rate of duty payable in Convertible Foreign Currency. Short visit up to 30 days duration is ignored.
Gold : Duty INR 250 per 10 Grams.
Silver : Duty INR 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 up to the value limit of INR 10000/- & INR 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.
NOTE – Customs regulations of India are subject to change at any time. The proceeding information is a brief summary of customs regulations applicable to household goods shipments to India (this destination) and is being provided for general guidance to assist our Agents and Customers. Since such regulations are subject to change without notice, ERS cannot be held liable for any costs, damage, delays, or other detrimental events resulting from non-compliance. Always double checks with your local embassy or consulate before you make your move to India.