II.  DUTY CONCESSIONS TO PERSONS RETURNING AFTER ONE YEAR

III. DUTY CONCESSION TO PERSONS TRANSFERING RESIDENCE

IV. CLEARANCE OF GOLD ON PAYMENT OF DUTY

V.   CLEARANCE OF SILVER ON PAYMENT OF DUTY

II. DUTY CONCESSIONS TO PASSENGERS RETURNING ON TERMINATION OF WORK AND STAY ABROAD OF NOT LESS THAN ONE YEAR. If you are an Indian Passport holder and returning to India after a period of not less then one year of
stay abroad, you may import free of duty your personal effects and household articles upto a value
of Rs.30,000/-. This concession is available subject to the following conditions:-

i) That you have been working abroad and are returning to India on termination of work after having
stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in
India.

ii) You affirm by a declaration that the goods in question have been in your or your family's
possession and use abroad for a minimum period of six months.

iii) The concession shall be allowed only once in every three years.

Items (whether used or new) not allowed free but at concessional rate of duty of 35.2% ad valorem
under the above category

1. Colour TV/Monochrome TV

2. VCR/VCP/VTR

3. Washing machine.

4. Electrical/LPG Cooking Range (Other than Electrical LPG stoves with not more than two burners
and without any extra attachment)

5. Dish Washers

6. Music System

7. Personal Computer

8. Air-Conditioner

9. Refrigerator

10. Deep freezer

11. Micro-wave oven

12. Video camera or the combination of any such video camera with one or more of the following
goods, namely:-

(a) Television receiver

(b) Sound recording or reproducing apparatus

(c) Video reproducing apparatus.

13. Word processing machine.

14. Fax machine

Subject to the conditions that:-

i) You affirm by a declaration that the goods have been in your possession abroad or the goods are
purchased from a duty-free shop after arrival but before clearance from Customs.

ii) Not more than one unit of the above items is permissible. The aggregate value of the above goods
including used personal effects and household goods allowed duty-free shall not exceed Rs.30,000/-

iii) The items brought as unaccompanied baggage were shipped or despatched to India or arrived in
India within the stipulated time limit.

III. DUTY CONCESSION TO PERSONS TRANSFERING RESIDENCE On a bonafide Transfer of Residence to India, you can import free of Customs duty, your personal and household effects without any limit but subject to the following conditions, namely:-

a) you have been residing abroad for a minimum period of two years immediately preceding the transfer of residence and are transferring your residence to India for a minimum stay of one year;

b) you affirm by a declaration that the goods have been in your or your family's possession and use abroad for a minimum period of one year.

These concessions are in addition to the duty free concessions available to you as a non-tourist passenger.

Articles (whether used or new) not allowed free of duty but at concessional rate of duty
of 35.2% advalorem.

1. Colour TV/Monochrome TV

2. VCR/VCP/VTR

3. Washing machine

4. Electrical/LPG Cooking Range (other than Electrical/LPG Stoves with not more than two burners and without any extra attachment)

5. Dish Washer

6. Music system

7. Personal Computer

8. Air-conditioner

9. Refrigerator

10. Deep freezer

11. Micro-wave oven

12. Video camera or the combination of any such video camera with one or more of the following goods, namely:-

a) Television receiver;

b) Sound recording or reproducing apparatus;

c) Video reproducing apparatus;

13. Word Processing machine.

14. Fax machine.

Subject to the conditions that:-

i) Such person affirms by a declaration that the goods have been in his possession abroad or the goods are purchased from the duty-free shop by such person at the time of his arrival but before clearance from Customs.

ii) Unaccompanied goods were shipped or despatched or arrived within the prescribed time limits.

iii) Only one unit of each item per family is allowed.

iv) The person claiming this benefit affirms by declaration that no other member of the family had availed, or would avail this benefit. The term "family" includes all persons in the same house and forming part of the same establishment.

v) The aggregate value of such goods shall not exceed one lakh fifty thousand rupees.
 

IV. CLEARANCE OF GOLD ON PAYMENT OF DUTY

(A) Who can import gold as baggage?

a) Any passenger of Indian origin.

b) Any passenger holding a valid passport issued under the Passport Act, 1967.

(B) Conditions

i) The weight of gold (including ornaments) should not exceed 10 Kgs. per passenger.

ii) Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visit during these six months shall be ignored if the duration on such short visits does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visit.

iii) The duty at the rate of Rs.250/- per 10 gms. is paid by the passenger in convertible foreign currency.

iv) Ornaments studded with stones and pearls will not be allowed to be imported under the scheme mentioned above.

v) The passenger can either bring the gold himself at the time of arrival or import the same within fifteen days of his arrival in India.

vi) The passenger can also obtain the permitted quantity of gold from Customs bonded warehouse of State Bank of India and Minerals and Metals Trading Corporation Ltd. subject to conditions (i) and (iii). He is required to file a declaration on the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the gold from the Customs bonded warehouse and pay the duty before clearance.

V. CLEARANCE OF SILVER ON PAYMENT OF DUTY

A. Who can import silver as baggage?

a) Any passenger of India origin.

b) Any passenger holding a valid passport issued under the Passport Act, 1967.

B. Conditions

i) The weight of silver (including ornaments) should not exceed the quantity of 100 Kgs. per passenger.

ii) Such passenger is coming to India after a period of not less than six months of stay abroad. However, short visits during these six months shall be ignored if the duration of such short visit does not exceed 30 days and the passenger has not availed of the exemption under this scheme, at the time of such short visit.

iii) The duty at the rate Rs.500/- per kg. is paid by the passenger in convertible foreign currency.

iv) Ornaments studded with stones and pearls will not be allowed to be imported under the scheme.

v) The passenger can either bring the silver himself at the time of the arrival or import the same within fifteen days of his arrival in India.

vi) The passenger can also obtain the permitted quantity of silver from Customs bonded warehouse of State Bank of India and Metal and Mineral Trading Corporation subject to conditions (i) and (iii). He is required to file a declaration on the prescribed Form before the Customs Officer at the time of arrival in India stating his intention to obtain the silver from the Customs bonded warehouse and pay the duty before clearance.

Source: Customs Department, Govt. of India