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Import Of Goods By NRI

Impex Solution
Impex Solution
404,Navjivan Bldg, 121/127 Kazi Syed St,Masjid (W), Mumbai - 400 003,India.
Tel : 2345 38 38 & 2346 38 38 Fax : 91 22 2345 3737 M : 9820034262
Web : impexsolution.com
Email : impexsolution@vsnl.net
impexsolution@yahoo.com


Each and every person coming to India from abroad, whether a resident or tourist, an Indian or foreigner, must have a fairly broad idea of the baggage rules in India to avoid subsequent heartaches.

Whereas used household items can be brought without any limit, the passengers will have to pay duty on brand new items for personal use or gifts.

Even on this, there area few concessions which broudly depend on the categories of passenger - residents. Persons and on transfer of residence and tourists.

Before we return to the concessions available to these categories , let us cover some common features.

The various ceiling on allowance are limited per individual passenger and cannot be pooled with that of another. Any passenger may request detention of dutiable or prohibited articles for being returned to him while leaving India.

The request for detention cannot be entertained after the goods have been confiscated and / or penalty imposed. However , if a true declaration has been made by the passenger and it is subsequently realized that the same cannot be cleared for home consumption , the passenger can opt for detention of the goods.

Passengers who have been residing abroad for over one year are allowed to import free of duty , jewellery upto Rs.10,000/- in the case if male and Rs.20,000/- for females .

Even an infant who is allowed 25 per cent of benefits normally, can enjoy this full concession, provided the jewellery is for bona fide use of the infant. The value of jewellery is determined at the prevailing international rates.

Import of old jewellery for convertion into new and subsequent re-export is not permitted. Only one wrist watch, irrespective of its value, can be included in personal effects.

Article which exceed the duty-free allowance can be cleared on payment of duty 50 per cent and valorem , plus two per cent special duty

1.Residents
Persons, including foreign nationals, normally residing in
India, who go abroad on a short trip.
Persons who are abroad for less than three months can import new articles upto Rs.6000 (except articles specified in List - A and List - B) free of duty.

This general free allowance is applicable only to passengers above 12 years, and below this age only 25 per cent of the normal allowance is available.

No concession for new article can be availed of if they are not accompanying the passenger.

Indian citizens who go abroad for training, education, contractual employment, etc. and return after three months but before 365 days, are allowed additional duty-free import of professional equipment upto Rs.10000.


Where the stay was for over six months but under 365 days , the additional allowance is higher at Rs.20000. Professional equipment consist of portable instruments related to the profession of the passenger. However, it does not include item of common use such as cameras, cassette recorders, dictaphoces personal computers, typewriter etc.

2.Transfer of residence

Indian citizen returning on bonafied transfer of
residence to India after a stay of not less than two year abroad and for a minimum stay of one year in India.

Short visits to India during this period are to be ignored, if the total duration of stay did not exceed six months. In deserving cases, the duration of this stay in India may be and shortfall of stay abroad may be condoned.

Foreign nationals normally residing abroad who come to India for a minimum stay of one year are also covered under this regulation.

Passengers returning to India are allowed additional allowance upto an aggregate value of Rs.1,50,000 provided such articles have been in the use of the passenger for at least one year or were purchased by him at the time of his arrival from duty free shops at international airport. Residents who have been working abroad and are returning to India on terminal of their work, having stayed abroad for 365 days during the last two year are also allowed additional duty - free concession on their household articles upto an aggregate value of Rs.30,000/- which have been in their use abroad for a minimum period of six months or have been purchased at the time of arrival from the duty free shops.

3.Tourists

Persons of Indian or foreign origin, not normally resident in India who enter India for a stay of not more than six months in the course of any 12 months period for legitimate and non-immigrate purpose, such as touring recreation, sports health, family reason, study, religious pilgrimage , business etc.

Personal effects new or old can be brought if they are for personal use and are taken back (other than those consumed during his stay) on his departure.

In addition a tourist of foreign origin staying in India for more than 24 hours may be allowed to bring articles for personal consumption or gift (Except those mentioned in List-A) free of duty upto a value of Rs.750.

Articles mentioned in List-A will not be permitted. This value limit, however does not apply to a tourist of Indian origin who is permitted to Imports gifts upto the value of general free allowance available to residents.

I. ARTICLES IN EXCESS OF DUTY-FREE ALLOWANCE : 61.2 % Ad valorem
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
F Branches / offices of foreign firms
G Charitable / missionary institutions registered with the Ministry of Welfare and the Ministry of Home Affairs, Government of India
H Honorary Consuls of foreign countries on the recommendations of the Ministry of External Affairs, Government of India
I Journalists / Correspondents of foreign news agencies having accredition certificate with the Press Information Bureau, Ministry of Information and Broadcasting, Government of India
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) ou 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.