Personal items such as, used clothes, shoes, books, beddings, blankets etc., are allowed to be imported free of duty by any passenger. However, concessions can be claimed under the Transfer of Residence. Any person who has lived abroad for more than two years is eligible for Transfer of Residence concessions. However, certain conditions apply. In the last two years, such a person must not have visited India for more than six months. Goods must also be shipped out within a month after the arrival of the passenger into India, or one month prior to arrival into India. Even a housewife can claim Transfer of Residence concessions if she fulfils the eligibility criteria.

However, no duty is to be paid on old and used personal products and household goods. But major electronic appliances that have been specifically mentioned in the list cannot be cleared free of duty. If such items are used, allowance for depreciation can be claimed from the customs authorities.

Though goods can be sent abroad, items such as silverware, and other precious articles need to be valued and appraised from a Government approved valuer. Parts or products of wild animals such as ivory, feathers of certain birds, etc., also cannot be exported. Indian currency also cannot be exported from India. Moreover, you can even claim refund if you export the goods you have already brought in. In order to claim refund or drawback, the customs will need to establish the identity of the goods. This can be done by verifying the make, model number, serial number etc., of the items being exported. However, customs duty is not levied on export of personal effects and household goods.

Post Comment

Name : Email : Password : Comments :