Eligibility Requirements for Availing Transfer of Residence

1. Owner's Stay Abroad: The owner must have lived abroad for a minimum of 2 years.
2. Visit Restrictions: Indian nationals must not have visited India for more than 6 months in the preceding 2 years.
3. Visa Requirements for Foreign Nationals: Foreign nationals must hold a resident/business/work/entry visa.
4. Timing of Shipment: Goods must be shipped within 30 days of the owner's arrival in India. Delays may be condoned by customs.
5. Prior Concessions: The owner and their family must not have availed Transfer of Residence concessions in the preceding 3 years.

Duty-Free Allowance (for used and old items)

1. Personal Effects and Household Goods: Items like clothes, books, kitchenware, furniture, and small appliances (mixer, juicer, iron) are duty-free.
2. Specific Electronics: Duty-free items include:
   • Video cassette recorder/player
   • Washing machine
   • Electrical/LPG cooking range
   • Personal computer (desktop)
   • Laptop computer (notebook)
   • Domestic refrigerator (up to 300 litres)

Concessional Duty (16.5%)

1. Appliances and Electronics: Concessional duty applies to items such as:
   • Colour/Monochrome TV (38.5% for LCD, LED, Plasma)
   • DVD players, home theatre systems
   • Dishwashers, music systems, air conditioners
   • Refrigerators (above 300 litres), deep freezers
   • Microwave ovens, video cameras, fax machines
   • Word processing machines, photocopying machines, vessels, aircraft
2. Single Unit Concession: The concessional duty applies to only one unit per item. Additional units or excess value beyond Rs. 5,00,000 will attract 38.5% duty.

Non-Transfer of Residence/New & Other Goods

Import duty on new goods or items outside the Transfer of Residence list is charged at 38.5% of the assessed value.

Special Cases

1. Foodstuff: Duty-free import of foodstuff up to Rs. 1,00,000 for foreign nationals.
2. Alcohol/Spirits: Import duties on alcohol are very high (160% + fines/penalties). Declaration and careful handling are required.
3. Motor Cars and Bikes: Import duty on motor cars is 165%, and on motorbikes, 116% (for both used and new vehicles).
4. Pets: Two pets are allowed per passenger, with necessary veterinary certificates.

Restricted/Prohibited Goods

Items like pornography, narcotics, wildlife products (ivory, horns), firearms, ammunition, and other weapons are prohibited.

Customs Examination and Clearance

1. Owner's Presence: The owner's presence is generally required for customs clearance. A power of attorney can be executed if absent.
2. Duration for FCL Shipments: 4-5 days for delivery in the same city/ 2-5 days for delivery in a different city.
3. Duration for LCL Shipments: 9-12 days for delivery in the same city/ 2-5 days for delivery in a different city.

Additional Suggestion

To ensure smooth clearance, load major electronic appliances together and provide make, model number, serial number, and quantity in the inventory.

Disclaimer

This information should be verified with relevant authorities for accuracy, as it is subject to change.