Indian Baggage rule for persons transferring his residence to India

Any person transferring his residence to India is eligible to bring used personal and household articles without duty under the Indian baggage rule. This provision is applicable to following persons;

  1. Foreigners transferring there residence to India.
  2. Indian resident coming back to India after 2 years of stay in abroad (transferring his residence to India).

Following conditions under the Indian baggage rules are to be satisfied in order to get exemption of duty free import of personal and household articles;

  • The foreigner or Indian resident must have been staying in abroad for a period of 2 years or more. (due to terminal leave or vacation or in other special cases the period of 2 years can be condoned up to 2 months by the assistant commissioner)
  • Passenger should not have availed this concession in preceding 3 years. 

Indian Baggage rule for persons transferring his residence to IndiaProhibited Goods cannot be carried by a passenger

  • Firearms
  • Cartridges of fire arms exceeding 50
  • Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms
  • Alcoholic liquor or wines in excess of two litres
  • Gold or silver, in any form, other than ornaments

Goods not allowed under this concession

  • Colour Television or Monochrome Television.
  • Digital Video Disc Player.
  • Video Home Theatre System.
  • Dish Washer.
  • Music System.
  • Air-Conditioner.
  • Domestic refrigerators of capacity above 300 litres or its equivalent
  • Deep Freezer.
  • Microwave Oven.
  • Video camera or the combination of any such video camera with one or more of the following goods, namely:-
    • Television Receiver;
    • Sound recording or reproducing apparatus;
    • Video reproducing apparatus.
  • Word Processing Machine.
  • Fax Machine.
  • Portable Photocopying Machine.
  • Vessel.
  • Aircraft.
  • Cinematographic films of 35 mm and above.
  • Gold or silver, in any form, other than ornaments.

If above goods are brought in by the passenger then up to Rs. 5, 00,000 value the duty will be 15% (plus education cess of 2% on this 15% amount).

Following goods can be imported within the limit of Rs. 5, 00,000

While coming back to India following goods can be brought in if the value of such goods are within the limit of Rs. 5, 00,000;

  1. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
  2. Washing Machine.
  3. Electrical or Liquefied Petroleum Gas Cooking Range
  4. Personal Computer( Desktop Computer)
  5. Laptop Computer( Notebook Computer)
  6. Domestic Refrigerators of capacity up to 300 litres or its equivalent.

Limits on jewellery

  • Male passenger can bring jewellery up to Rs. 10, 000
  • Female passenger are eligible to bring jewellery up to Rs. 20,000

To claim this benefit the passenger has to declare that no other person of his family has claimed this benefit under Indian baggage rule.

If the person is returning after working abroad for one year (365 days) on termination of his work then he/she is eligible for following concession. Following things can be brought in duty free;

  1. Personal effects and household articles up to Rs. 75, 000
  2. General free allowance

Editorial Staff at Yourfinancebook is a team of finance professionals. The team has more than a decade experience in taxation and personal finance.