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In addition to allowances listed at page 2, Indian passenger engaged in a
profession abroad are allowed free of duty bonafide articles as follows: -
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a) Returning after at least 3 months
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- Used household articles up to an aggregate value of Rs. 6000/-
- Professional equipments upto a value of Rs. 10000/-
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b) Returning after at least 6 months
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- Used household articles up to an aggregate value of Rs. 6000/-
- Professional equipments upto a value of Rs. 20000/-
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c) Returning after a stay of minimum 365 days during the
preceding two years and on termination of work.
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Used household articles and personal effects up to an
aggregate value of Rs. 75,000 (including one unit each of specified articles *
on payment of 30% duty).
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"Professional equipment" means such portable
equipment, instruments, apparatus or appliances as are required in profession
by a Carpenter, Plumber, a Welder, Mason and the like and shall not include
items of common use such as Camera, Cassette Recorder, PC, typewriter and other
similar articles.
Any passenger, Indian or foreigner having stayed abroad for
atleast two years (condonable in certain cases) and transferring his residence
to India is allowed to import the following: -
- Jewellery up to Rs. 10,000/- by a gentleman and up to Rs. 20,000/- by a
lady, free of duty.
- One unit each of specified articles * up to an aggregate of Rs.
5,00,000/- on payment of 30% duty.
- Other used personal household articles free of duty.
* Specified Articles - (Whether new or old) are:
major electronic articles of high value e.g. TV, VCR/VTR/VCD/ DVD, Home
Theatre, Computer, Music System, AC, Cooking Range, Refrigerator, Video
Camera.
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