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Baggage
Rules – Transfer of Residence
(
A Guidance Note for Foreign Nationals)
The
Ministry of Finance, Government of India has notified
new Baggage Rules under their notification dated 2nd
June, 1998.
In
respect of a foreign national who wants to transfer
his residence to India, the provisions contained in
Rules 8 and 9 are applicable.
According
to Baggage Rule 8, a foreign national, who is transferring
his residence to India shall be allowed clearance free
of duty :
-
used
personal and household articles in his bonafide
baggage other than those listed at Annexure
I and II of Appendix ‘F’
-
jewellery
upto Rs. 10,000/- by a male passenger or Rs. 20,000/-
by a female passenger.
In
addition, due to an exemption from customs duty granted
by the Central Government, the goods specified as Sl.
Nos. 1 to 14 in Annexure
II of Appendix ‘F’ are allowed clearance
at a concessional rate of duty. This exemption is applicable
to any person on a bonafide transfer of residence to
India as part of his bonafide baggage subject to the
following conditions :
-
such
person has been residing abroad for a minimum period
of two years immediately preceding the transfer
of residence and is transferring his residence to
India for a minimum stay of one year ;
-
such
person affirms by a declaration that the goods have
been in his possession abroad (prior to his departure)
or, the goods are purchased by such person at the
time of his arrival, but before clearance from customs,
from the duty free shop located in the arrival hall
of the international airports ;
-
the
goods (other than those purchased from the duty
free shops at the time of arrival of such passenger)
not accompanying such passenger were shipped or
despatched or arrived within the time limits specified
in the Baggage Rules, 1998 ;
-
not
more than one unit of each item of such goods shall
be permissible per family and the person claiming
the benefit of this notification affirms by a declaration
that no other member of the family had availed of,
or would avail of, the benefit of this notification
in respect of that item
-
the
total aggregate value of such goods shall not exceed
(rupees one lakh fifty thousand)
It
may be noted that goods falling under Annexure I and
goods at Sl. Nos. 15-18 of Annexure II of Appendix ‘F’
will not qualify for concessional rate of duty.
Ministry
of Finance, Noti.No.G.S.R.296(E), No.30-98-CUSTOMS (N.T),
dated June 2, 1998, published in the Gazette of India,
Extra, Part II, Section 3( i), dated 2nd June, 1998,
pp.91-96 No.199.
In
exercise of the powers conferred by Section 79 of the
Customs Act, 1962 (52 of 1962), and in supersession
of the Baggage Rules, 1994, except as respects things
done or omitted to be done before such supersession,
the Central Government hereby makes the following rules,
namely :-
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