Indian citizens and foreign nationals who are re-locating to India either on employment or otherwise, can transfer their personal effects and household goods free of any duty payment subject to the following specifications:
- The owner of the goods should have lived overseas for at least 2 years and must be shifting his/her residence to India. If Indian nationals, they should not have visited India for more than 180 days in the preceding two years.
- Foreign nationals must have a resident/business/work/entry visa.
- Goods will have to be shipped out within 30 days of the owner arriving in
India - in the event of a delay, goods can be cleared only if the customs
clear the delay. Such being the situation, every case is decided on individual merits.
- The owner has to be present during customs clearance and therefore, the
owner should have reached India before the shipment arrives or else end up
paying heavy demurrage/container detention charges.
- There used to be a compulsory one-year-stay-in-India condition for
claiming of Transfer of Residence duty benefits but that has now been done
away with. Importers can now leave the country anytime after claiming TR concessions.
WHEN IT COMES TO MOVING YOUR HOUSEHOLD GOODS:
- You are allowed duty-free imports of old and used personal effects and
house-hold things such as clothes, books, kitchenware, small electrical
devices like cooker/mixie/iron and furniture. The duty-free tag stays in place if these are things which have been
used by the shipper. New articles are charged duty at the rate of 61.2%. This is the rule for minor appliances.
- 14 major appliances (listed below) of which you are allowed to bring in
one unit each are charged duty @35.2% of the value subject to a value limit
of Rs. 150,000 (approximately USD3350) regardless of how much they have been
used. The items listed under this heading are: 1) TV 2) VCR/VCP/VTR 3)Washing Machine 4)Dishwasher
5)Music System 6)Personal Computer 7) Microwave Oven 8) Air Conditioner 9)
Refrigerator 10) Deep Freezer 11) Video Camera 12) Cooking Range 13) Word
Processor 14) Fax Machine.
- The above duty rate of 35.2% is concessional and only for the first unit. If the shipper wishes to bring in more than one unit of any one or
more of the above appliances or if the combined value of the appliances
exceeds Rs. 150,000 (about USD3350) the duty is charged @61.2% on the
additional units/value.
- For ensuring smooth clearance at the customs it is recommended that all
appliances be loaded onto one lift van and the make/model # /serial # /
quantity be provided to the movers along with the inventory of items.
- Import duties on alcohol, wines, spirits, etc. are very high in India
(approx.260%) and it is better to contact the professional movers for specialized
assistance if you wish to bring in any of the above.
- To avoid pilferage and theft it is recommended that the shipment be put
into lift vans and then shipped.
- Besides the above rules regarding the bringing in of household goods,
Indian nationals are allowed to bring in any other personal effects or
household goods to India on the payment of customs duty @61.2%.
WHEN IT COMES TO MOVING YOUR VEHICLE:
Indian nationals who come into India on transfer of residence are
allowed to bring in one vehicle - a motor car or in lieu of a car, a motor
cycle. Autos of the capacity of
more than 1600cc should have been owned and used by the shipper overseas for
atleast one year. Cars which are less than 1600cc can be bought (new or second-hand) prior to arrival.
Foreign nationals coming to India on employment can bring one car
regardless of cc specifics. Used cars can be imported only if the owner has used and possessed it overseas
before import. Customs duty
payable on cars is approximately 111% of the value assessed. Depreciation for used cars is calculated as follows:
1st year - 16%
2nd year - 12%
3rd year - 10%
4th year - 8%
5th year - 8%
6th year - 8%
7th year - 8%
which makes it a maximum of 70%.
Customs duty in both cases will have to be paid out of convertible foreign
exchange.
FOODSTUFFS IMPORT:
Foreign nationals can import foodstuff alongside their main housing
shipment duty free up to a limit of Rs. 50,000 (about USD1100). Foreign nationals residing in India are allowed to import foodstuff
worth Rs.100,000 p.a (about USD2220). This facility does not include wines/spirits/alchoholic beverages. Payment is expected to be made out of the funds available to the
foreign national outside India.
RESTRICTIONS:Some items such as pornographic material, obscene literature, narcotics,
firearms, ammunition and other weapons are prohibited on the import list. A reputed packer/mover will be able to assist further on specific
doubts.
IMPORT OF PETS:One animal (cat, dog or parrot) is allowed to be imported into India
subject to the production of veterinary certificates and other health documents.
Conclusion: Several reputed
relocation services are available - their area of expertise covers packing
and transportation of household goods, home rentals and purchase assistance,
orientation programs, car hire and purchase, education of children, pet
moving, spouse employment, spouse training and higher education, cultural
training, destination services and other administrative services. For a price (of course!) the upheaval and trauma of relocating to
places as diverse in their culture as they are in their location is minimized. Very substantially.
Good Luck with the move !!
Questions, comments or suggestions, please contact us.
