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
i) That you have been working abroad and are returning to India on termination
of work after having
ii) You affirm by a declaration that the goods in question have been
in your or your family's
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
1. Colour TV/Monochrome TV
3. Washing machine.
4. Electrical/LPG Cooking Range (Other than Electrical LPG stoves with
not more than two burners
5. Dish Washers
6. Music System
7. Personal Computer
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
(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
ii) Not more than one unit of the above items is permissible. The aggregate
value of the above goods
iii) The items brought as unaccompanied baggage were shipped or despatched
to India or arrived in
Last update on: 6 July 1998.