Indian Customs and Baggage Rules

(a) Used personal and household articles other than those listed at Annex I or Annex II, but including Jewelry upto Rs. 10000 by a gentleman passenger or Rs. 20000 for a lady passenger 

(1) Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence

(2) Total stay in India on short visits during the 2 preceding years should not exceed 6 months, and

(3) Passenger has not availed this concession in the preceding three years.

(a) For condition (1) Shortfall of upto 2 months in stay abroad can be condoned by Assistant Commissioner of Customs if the early return is on account of -
(i) terminal leave or vacation being availed of by the passenger, or
(ii) any other special circumstances.

(b) For condition (2) Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.

(c) For condition (3) No relaxation.

(b) Jewelry taken out earlier by the passenger or by a member of his family from India.

Satisfaction of the Assistant Commissioner of Customs regarding the jewelry having been taken out earlier from India.

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A person transferring his residence to India shall be allowed clearance of items listed in in Notification No. 137/90, whether old or new, at a concessional rate of duty of 30% ad voleram 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)

Passenger has not availed this concession in the preceding three years.