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.

Last update on: 6 July 1998.