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:
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.
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).
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.:-
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.
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.