Transferring Your Residence To India? Know More About The Transfer of Residence Rules Under The Baggage Rules, 2016
If you are a person who is engaged in a profession overseas and wish to transfer your residence to India, the Government of India has some concessions in place. These concessions are in addition to the normal duty-free rules that are applicable to all passengers in general. This article will give you a quick brief about the rules.
1. To be eligible for the transfer of residence rules under the Baggage Rules, 2016, you have to be engaged in a profession abroad for more than three months.
2. The concessions available to people transferring their residence to India are different, based on the duration for which you were practising a profession abroad – three to six months, six months to one year, one year to two years and two years or more.
3. Three annexures are important to note:
Annexure I:
1. Firearms.
2. Cartridges of firearms exceeding 50.
3. Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms.
4. Alcoholic liquor or wines in excess of two litres.
5. Gold or silver in any form other than ornaments.
6. Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television.
Annexure II:
1. Colour Television.
2. Video Home Theatre System.
3. Dish Washer.
4. Domestic Refrigerators of capacity above 300 litres or its equivalent.
5. Deep Freezer.
6. 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.
7. Cinematographic films of 35mm and above.
8. Gold or Silver, in any form, other than ornaments.
Annexure III:
1. Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
2. Digital Video Disc player.
3. Music System.
4. Air-Conditioner.
5. Microwave Oven.
6. Word Processing Machine.
7. Fax Machine.
8. Portable Photocopying Machine.
9. Washing Machine.
10. Electrical or Liquefied Petroleum Gas Cooking Range
11. Personal Computer (Desktop Computer)
12. Laptop Computer (Notebook Computer)
13. Domestic Refrigerators of capacity up to 300 litres or its equivalent.
4. For an abroad stay duration of three to six months, personal belongings and household articles other than the ones mentioned in Annexure I are eligible. These are applicable to an Indian passenger.
5. For an abroad stay duration of six months to one year, personal belongings and household articles other than the ones mentioned in Annexure I & II but including those mentioned in Annexure III up to a value of one lakh rupees. These are applicable to an Indian passenger.
6. For an abroad stay duration of one to two years, personal belongings and household articles other than the ones mentioned in Annexure I & II but including those mentioned in Annexure III up to a value of two lakh rupees. The Indian passenger should not have availed a concession in the three years preceding to the year of claim.
7. For an abroad stay duration of more than two years, personal belongings and household articles other than the ones mentioned in Annexure I & II but including those mentioned in Annexure III up to a value of five lakh rupees. However, the person should have stayed for a minimum stay of two years abroad preceding the date of transfer of residence (a time period of two years can be excused on account of terminal leave or other special circumstances) and the person’s stay in India in these two years should not have exceeded a period of six months (exception given in case of special circumstances). The Indian passenger should not have availed a concession in the three years preceding to the year of claim.
8. The baggage may be accompanied or unaccompanied. The unaccompanied baggage can arrive in India up to two months to one year before the arrival of the person. It should arrive within a month after the person’s arrival (exceptions can be granted by the Deputy Commissioner of Customs or Assistant Commissioner of Customs).
For more information you can read:
Baggage Rules, 2016 by the Government of India
An In-depth Guide About Transfer of Residence Rules by GST Station
Contact us at 21st Century Relocations for your relocation needs. We are experienced professionals who can provide customized and affordable quotes, getting you moving in no time.
Disclaimer: Rules and the law change from time to time. To know about the most recent TR rules, please contact us at 21st Century Relocations.
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