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Transfer Of Residence
Conditions For Availing Benefits under Transfer Of Residence Rules at Indian Customs
Minimum stay of two years abroad, immediately preceding the date of his arrival on transfer of residence
Total stay in India on short visits during the 2 preceding years should not exceed 6 months, and
Passenger has not availed this concession in the preceding three years.
Articles not allowed free at Annexure II as listed below , but at a concessional rate of duty ( 15% + 3% cess ). Every first item from Annexure II, customs duty shall be charged @ 15 % + 3% Cess and every duplicate item shall be charged @ 35 % + 3 % Cess. Request a Quote
Colour TV / Monochrome TV / LCD TV / LED TV
Video Home Theatre System
Domestic Refrigerator above 300 ltrs
Video Camera or the combination of such video camera with one or more of the following goods, namely:
1. Television Receiver;
2. Sound recording or reproducing apparatus;
3. Video reproducing apparatus.
1. Word Processing Machine.
2. Fax machine.
3. Portable Photocopying Machine.
ANNEXURE III ( Duty Free Under TR )
VCR or VCD.
Electical or LPG Cooking Range.
Domestic Refrigerator below 300 ltrs.
a) Passenger to affirm by a declaration that the goods under Annexure III have been in his / her possession abroad or the goods are purchased from the duty-free shop by him/her at the time of his / her arrival but before clearance from Customs.
b) Unaccompanied goods were shipped or despatched or arrived within the prescribed time limits ( within two months before arrival and within after one month of arrival ).
c) Only one unit of each item in Annexure II , per family is allowed and total value of these items should not exceed Rs. 5 Lakhs.
d) The person claiming this benefit affirms by declaration that no other member of the family had availed, or would avail this benefit. The term "family" includes all persons in the same house and forming part of the same establishment.
e) Passenger has not availed this concession in the preceding three years.
f) Minimum stay of two years abroad, immediately preceding the date of the passenger's arrival on transfer of residence. Shortfall of upto 2 months in stay abroad can be condoned by Assistant Commissioner of Customs if the early return is on account of -
1. Terminal leave or vacation being availed of by the passenger, or
2. Any other special circumstances.
• Total stay in India on short visits during the 2 preceding years should not exceed 6 months. Commissioner of Customs may condone short visits in excess of 6 months in deserving cases.
Note 1: Transfer of Residence entitlements are applicable to returning Indians as well as Foreigners transferring their residence to India subject to the fulfillment of prescribed eligibility conditions
Note 2: Earlier there was a clause of minimum stay in India of 1 year after claiming Transfer of Residence. This has since been abolished.
1. If there are duplicate items in the shipment then the duty applicable will be 35 % + 3 % cess on duplicate items.
2. Other household items which are over 12 months in shipper's possession and use will be allowed import free of custom duty. However, if these items are less than 12 months in shipper's possession and use then the duty on such items will be 35 % + 3 % cess of customs assessed value.
3. Duty concessions are not allowed on spices, cooking oil and toiletries.
4. Import of wine / alcohol is not permiitted. If desired wine / alcohol can be imported which will be charged to duty at the rate of 200 % and 213% respectively. Wine and alcohol in TRADE quantity will attract Fines and penalties. This could range between 100% to 250%, and are subject to the discretion of customs authorities.
Note 1: a) Owner's presence is required during customs clearance and therefore the owner should have arrived into India before the shipment arrives else demurrage / container detention charges will accrue.
b) Any misdeclarations in the shipment will lead to massive delay in clearance of shipment and will attract Fines and penalties. This could range between 100% to 250%, and are subject to the discretion of customs authorities. Also the consignee will need to meet the custom officials for a personal hearing for misdeclarations.
List of restricted and prohibited goods :
1. Firearms, ammunition and weapons unless licensed in advance.
2. Obscene literature photographs or films.
3. Politically undesirable literature.
6. Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms
DISCLAIMER : Although SECO provides the above information as accurately as possible, since rules change all the time, SECO accepts no responsibility for any loss, injury or inconvenience sustained by any person resulting from information given above. SECO encourages you to verify any critical information with the relevant authorities before you book the consignment.
IMPORT OF MOTOR CARS INTO INDIA UNDER TRANSFER OF RESIDENCE
Import of motor cars into India is liberalized. Motor cars can be imported by resident Indians, resident companies (quite cumbersome) and by those eligible importers covered under a Public Notice issued to this effect or those who have a valid import license (quite easy)
. Provisions of PN 3 (RE-2000) / 1997-2000 dated 31st March 2000 are given below.
Passenger cars / jeeps / multi utility vehicles etc. which are in the restricted category may be imported without a license on payment of full customs duty by the following categories of importers.
a) Individuals coming to India for permanent settlement after two years continuous stay abroad
b) Resident Indians presented with a car as an award in any international event / match / competition
c) Legal heirs / successors of deceased relatives residing abroad
d) Physically handicapped persons
e) Companies incorporated in India having foreign equity participation
f) Branches / offices of foreign firms
g) Charitable / Missionary / Religious Institutions registered as per the law relating to the registration of the societies or trusts or otherwise approved by the Central or State Government, subject to the condition that the importer is an established institution and is functioning for the common benefit of the community and subject further to production of necessary clearance under the Foreign Contribution (Regulation) Act, 1976 (as amended by PN 18 (RE-2000)/1997-2000 dt 30/06/2000.
h) Honorary Consuls of Foreign Governments on the recommendations of the Ministry of External Affairs, Government of India
i) Journalists / Correspondents of foreign news agencies having accreditation certificate with the Press Information Bureau, Ministry of Information and Broadcasting, Government of India.
All the above categories shall be entitled to import only one vehicle except categories (e) and (f) which shall be entitled to import maximum of three vehicles. Persons in category (d) shall be entitled to import only specially designed vehicles suitable for use by handicapped.
All such imports shall carry a "NO SALE" condition of two years which shall be endorsed by the Customs authorities on the passport / registration documents at the time of import and by the Regional Transport Authorities when such vehicles are presented for registration in India.
All such imports, except by the physically handicapped persons, shall not involve any foreign exchange remittance from India directly or indirectly. The DGFT may, however, permit relaxation of these conditions or imports by any other category not listed in this Public Notice in special circumstances.
All bonds / bank guarantees executed by importers of cars / two wheelers etc. prior to 31.03.1997 where the vehicle has not been transferred, shall be deemed to have been discharged with the issue of this Public Notice.
Below as amended by Ntfn 4 (RE-2001) dated 31.3.2001:
(5)(I) A second hand or used vehicle (including all the vehicles other than Railway or Tramway) for the purposes of this Chapter shall mean a vehicle that:
(a) has been sold, leased or loaned prior to importation into India; or
(b) has been registered for use in any country according to the laws of that country, prior to importation into India;
(II) The import of second hand or used vehicles shall be subject to the following conditions:
(a) The second hand or used vehicle shall not be older than three years from the date of manufacture,
(b) The second hand or used vehicle shall:
(i) have right hand steering, and controls (applicable on vehicles other than two and three wheelers);
(ii) have a speedometer indicating the speed in Kilometres; and
(iii) have photometry of the headlamps to suit "keep left" traffic.
(c) In addition to the conditions specified in (a) and (b) above, the second hand or used vehicle shall conform to the provisions of the Motor Vehicles Act, 1988 and the rules made there under.
(d) Whoever being an importer or dealer in motor vehicles who imports or offers to import a second hand or used vehicle into India shall,
• (i) At the time of importation, submit a certificate issued by a testing agency, which the Central Government may notify in this regard that the second hand or used vehicle being imported into India has been tested immediately before shipment for export to India and the said vehicle conforms to all the regulations specified in the Motor Vehicles Act, 1988 of India and the rules made there under.
• (ii) At the time of importation, submit a certificate issued by a testing agency, which the Central Government may notify in this regard that the second hand or used vehicle being imported into India has been tested immediately before shipment for export to India and the said vehicle conforms to the original homologation certificate issued at the time of manufacture.
• (iii) On arrival at the Indian port but before clearance for home consumption, submit the vehicle for testing by the Vehicle Research and Development Establishment, Ahmednagar of the Ministry of Defence of the Government of India or Automotive research Association of India, Pune or Central Farm Machinery Training and Testing Institute, Budni, Madhya Pradesh for tractors, and such other agencies as may be specified by the Central Government, for granting a certificate by that agency as to the compliance of the provisions of the Motor Vehicles Act, 1988 and any rules made there under.
• (iv) Import of these vehicles shall be allowed only through the customs port at Mumbai.
(e) The second hand or used vehicles imported into India should have a minimum roadworthiness for a period of 5 years from the date of importation into India with assurance for providing service facilities within the country during the five year period. For this purpose, the Importer shall, at the time of importation, submit a declaration indicating the period of roadworthiness in respect of every individual vehicle being im-ported, supported by a certificate issued by any of the testing agencies, which the Central Government may notify in this regard."
(6)(I) A new imported vehicle (including all the vehicles other than Railway or Tramway) for the purposes of this Chapter shall mean a vehicle that:
(a) has not been manufactured/assembled in India; and
(b) has not been sold, leased or loaned prior-to importation into India; or
(c) has not been registered for use in any country according to the laws of that country, prior to importation into India.
(II) The import of new vehicles shall be subject to the following conditions:
a. The new vehicle shall¬
(I) have a speedometer indicating the speed in Kilometres per hour;
(ii) have right hand steering, and controls (applicable on vehicles other than two and three wheelers);
(iii) have photometry of the headlamps to suit "keep-left" traffic; and
(iv) be imported from the country of manufacture.
b. In addition to the conditions specified in (a) above, the new vehicle shall conform to the provisions of the Motor Vehicles Act, 1988 and the rules made thereunder, as applicable, on the date of import.
c. Whoever being an importer or dealer in motor vehicles who imports or offers to import a new vehicle into India shall,
(i) at the time of importation, have valid certificate of compliance as per the provisions of rule 126 of Central Motor Vehicle Rules(CMVR), 1989, for the vehicle model being imported, issued by any of the testing agencies, specified in the said rule;
(ii) be responsible for all the provisions assigned to the manufacturer as per Rules 122 & 138 of CMVR, 1989 and for issuing Form 22, as per provisions of CMVR, 1989;and
(iii) give an undertaking in writing that the proof of compliance to conformity of production as per rule 126A of CMVR shall be submitted within six months of the imports. In case of failure to do so, no further import of new vehicle of that model shall be allowed thereafter. The import of new vehicles shall be permitted only through the Customs port at Nhava Sheva, Calcutta and Chennai.
The provisions of this notification will not apply to the imports of new vehicles¬
(i) for the purpose of certification as per para c (i) above;
(ii) for the purpose of defence requirements; and
(iii) for the purpose of R&D by vehicle manufacturers.
If the importer is not eligible under any of the above categories, and still imports a vehicle, the car will be confiscated. If the customs release the car, it would be on payment of redemption fine and personal penalty.
Other information relevant to the import of motor cars:
Documents required at the time of clearance:-
(i) Affidavit duly notarized
(ii) Purchase invoices, value evidence
(iii) Bill of Lading
(iv) Foreign registration of vehicle duly translated in English and attested by the Indian Embassy or High Commission if the original is not in English.
(v) Insurance policies
(vii) O.G.L. Declaration
(viii) Bankers certificate of conversion of foreign exchange for duty payment.
Depreciation is allowed from the date of registration of the vehicle up to the shipment date of the car or departure of the passenger from the foreign country (whichever is earlier).
@ 4.0 % per Quarter in the 1st year Total = 16% p.a.
@ 3.0 % per Quarter in the 2nd year Total = 12% p.a.
@ 2.5 % per Quarter in the 3rd year Total = 10% p.a.
@ 2.0 % per Quarter in the 4th year Total = 08% p.a.
@ 2.0 % per Quarter in the 5th year Total = 08% p.a.
@ 2.0 % per Quarter in the 6th year Total = 08% p.a.
@ 2.0 % per Quarter in the 7th year Total = 08% p.a.
MAX = 70 %
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