Basic Guidelines

BASIC GUIDELINES ON TRANSFER OF RESIDENCE (TR) RULES:

Non Resident Indian, Foreign nationals (including those of Indian origin) staying abroad can avail of Transfer of Residence Concessions (TR) subject to the fulfillment of the following terms and conditions:

  • Passengers should have stayed abroad for a minimum period of two years immediately preceding their arrival into India. However, shortfall up to 2 months in stay abroad can be condoned by the Customs Authorities depending on the merits of each case.
  • During this period of two years the passenger should not have made short visits exceeding 180 days. However, Customs Authorities may condone short visits in excess of 6 months in deserving cases.
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  • The passenger should NOT have availed of TR concessions in the last three years prior to arrival into India.
  • The unaccompanied baggage must be shipped within 30 days of the passenger’s arrival into India. In case there is a delay, shipment can be cleared only after customs authorities condone the delay on the basis of valid reasons, so produced.
  • Foreign nationals must have a resident / business / work / entry visa for a min. period of 1 year.
  • Customs Authorities insist on the owners presence during customs clearance and therefore owner should have arrived into India before shipment arrives, in the absence of which heavy demurrage/container detention will have to be borne by the consignee.

The condition of compulsory one-year stay in India after claiming Transfer of Residence concessions has been removed and consignees can now leave the country after claiming TR concessions.

IMPORT OF HOUSEHOLD GOODS

If the consignee imports personal effects and house-hold goods which were in his use and possession for e.g. clothes, books, kitchenware, furniture small appliances like mixer, juicer, iron etc., the same are allowed to be imported duty free. However, new articles will be charged duty @ 38.50%.

As per the new Baggage Rules, 2016, effective April 01, 2016 NRIs and Foreign nationals coming to India on a Transfer of Residence can import personal effects & household goods other than those mentioned under Annex I but including those mentioned in Annex II or Annex III up to a value limit of Rs. 5,00,000 (approx. USD 7700).

ANNEXURE III – One unit of each item will be allowed to be imported Duty Free

01. VCD / VCR / VCP / VTR 08. Portable Photocopying Machine
02. DVD Player Cooking Range 09. Washing Machine
03. Music System 10. Cooking Range (Electical/LPG)
04. Air Conditioner 11. Personal Computer (Desktop Computer)
05. Microwave Oven 12. Laptop Computer (Notebook Computer)
06. Word Processing Machine 13. Refrigerators of capacity upto 300 Litres or its equivalent
07. Fax Machine

Additionally, custom duty @ 16.50% will be applicable on import of one unit each of the following electronic appliances (falling under ANNEXURE II) under Transfer of Residence concessions viz.:-

ANNEXURE II – One unit of each item can be imported on payment of Duty applicable @ 16.50%

01. CRT / Projection / Black & White TV 05. Deep Freezer
02. Video Home Theatre System 06. Video Camera
03. Dish Washer 07. Cinematographic films of 35mm and above
04. Domestic Refrigerators of capacity above 300 litres or its equivalent

All Flat Panel Televisions (LCD, LED, Plasma) will be charged full rate of duty i.e. 38.50% since it is listed under Annex I.

The benefit of the concessional duty rate of 16.50% is allowed only on the first unit. If the consignee has two or more units of any appliance, or the combined value of the shipment exceeds Rs. 5,00,000 (US $ 7,700) duty @ 38.50% will be charged on the additional units / value.

LOADING INFORMATION

To enable smooth customs clearance, we recommend that all electronic appliances be loaded in one liftvan and their make, model number, serial number, quantity, value and year of purchase be provided to us along with the inventory. If possible, a liftvan chart will also help expedite smooth customs clearance.

All liftvans must be marked with the consignee’s name
Removal of loaded container out of the port area is not permitted at most poe’s. To avoid the chance of pilferage and theft, we HIGHLY RECOMMEND that the shipment be put into liftvans and then shipped.

This is a customized program for a prospective assignee and his family, who are in the process of making a decision of taking on an assignment at a foreign destination. Under the program, the assignee and his family are shown around the destination city with the purpose of giving them insight into all facets of the city viz. its infrastructure, housing, schooling and educational facilities. It also helps in familiarizing them with the social bodies and clubs, shopping and dining options, transport facilities apart from exposing them to daily way of life in the city.

Indian nationals coming to India after a short visit can now import their personal effects or household goods in to India on payment of customs duty @ 36.05% of the value assessed by the custom authorities.

Foreign nationals coming to India on a Transfer of Residence and resident foreign nationals can import foodstuffs and provisions(excluding fruit products, alcohol and tobacco) in their main hhg shipment duty free up to a limit of Rs. 50,000/- (approx US $ 1000) and Rs. 1,00,000/- p.a. (approx. $ 2000) subject to the condition that the consignee makes the payment for such import from the funds available to him/her in the foreign country.

Customs Duties on alcohol, wines, spirits, beer, etc. are very high (approx. 240 %). Please contact us prior to shipping these items.

Wild Life Items e.g. ivory, horns, etc., Porno-graphic material, obscene literature, narcotics, firearms, ammunition and other weapons. For more information please contact us prior to shipping these articles.

One cat, dog or parrot may be imported into India. Veterinary certificates and other health documents are required. Please contact us for more information prior to shipping.

(The above information is intended as broad guidelines only and you are advised to refer official notifications and Baggage Rules in these regards)