Custom Regulations < Home Custom Regulations

Import of household goods and motor vehicle are permitted free of duty on presentation of customs duty exemption certificate issued by the concerned diplomatic mission and countersigned by the Govt. of India. The diplomatic personnel should contact their mission for issuance of customs duty exemption.

Foreign or Indian Nationals, including Non Resident Indian transferring residence to India are allowed to import their household effects subject to the following conditions:

• The owner has resided abroad for at least 365 days during the 2 years immediately preceding the date of his arrival in India.
• Total stay in India on short visits during the 2 preceding years does not exceed 6 months (or 180 days).
• The owner has not availed this concession in the preceding 3 years.

(Foreign nationals are treated at par with Indian nationals except that certain customs station insist on production of minimum one year residence visa as a precondition to granting transfer of residence benefits).

Please note that only one member per family is entitled to transfer of residence benefits.

• OLD & USED personal and household effects required for satisfying daily necessities of life including furniture, bedding, kitchenware, glassware, etc. (excluding electrical & electronic items) are exempted from duty. As per new rules, the following electronics items [Annexure-1] are also exempted from duty (1) VCR / VCP / VTR (2) Washing Machine (3) Electrical or Liquefied Petroleum Gas Cooking Range (4) Personal Computer (5) Laptop Computer (6) Domestic refrigerator of capacity up to 300 liters or equivalent. The articles should be in the possession & use of owner or his family prior to his arrival in India. (Consumables & new items shall be dutiable at normal duty rate – 35%).
• Only one unit of each of the following items [new or old] is permitted under concessional duty rate of 15% of value-subject to aggregate value of these items [Annexure II] not exceeding Rs. 5 lakhs/-

Airconditioner, Deep Freezer, Microwave, Fax Machine, Dishwasher, Colour Television, Digital Video Disc Player, Video Home Theatre System, Video Camera, Portable photocopying machine, Music System, Word Processor.

Any repeated item of list [Annexure II] is dutiable @ normal rate-40%.

Unaccompanied baggage must be dispatched by air within 15 days and by sea within 30 days of owner’s arrival in India. (The delay may be condoned on merits-maximum extendable up to 60 days by air and 90 days by sea).

• Shortfall up to 2 months in completing 2 years stay abroad may be condoned by Asstt. Commissioner of Customs for early return on sufficient/satisfactory grounds. Beyond a period of 2 months, no condo -nation would be granted.
• If the total stay in India on short visits during the preceding 2 years exceeds the time limit of 6 months, then condo- nation may be granted by the Commissioner of Customs in deserving cases.

The unaccompanied baggage may land in India up to 2 months before the arrival of the passenger or within such period, not exceeding one year, as the Asstt. Commissioner of Customs may allow, if he is satisfied that the passenger was prevented from arriving in India within the period of 2 months due to circumstances beyond his control, such as sudden illness of the passenger or his family member, or natural calamities or disturbed conditions or disruption of transport or travel arrangements in the concerned country or any other reasons, which necessitated a change in the travel schedule of the passenger.

Alcoholic Beverages, Firearms & Ammunition, Commercial Goods or Goods in Commercial Quantity, Narcotics, Drugs.

Import duties on alcohol and spirits are extremely high in India. Please contact us prior to shipping for necessary information.

The customs information has been prepared to the best of our knowledge and experience. Customs rules and duties are subject to change without prior notice. We shall not be responsible for sole reliance on this work nor for any error or omission.