Duty Rate on Baggage
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
- 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
- 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.
- 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:
- Colour TV/Monochrome TV
- Washing machine.
- Electrical/LPG Cooking Range (Other than Electrical LPG stoves
with not more than two burners and without any extra attachment)
- Dish Washers
- Music System
- Personal Computer
- Deep freezer
- Micro-wave oven
- 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.
- Word processing machine.
- 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
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