Customs Regulations

• In case of foreign nationals, a minimum one year employment visa / work permit to reside in India.
• If you hold an Indian Passport, then the passport must reflect a minimum 2 years stay overseas.
• If you are of Indian origin but holding a foreign passport, you will require a Residence Permit

In addition to the above, your return visits to India in the last 2 years must collectively not exceed 180 days preceding the last arrival into the country. This will qualify you to avail of duty concessions under Transfer of Residence (TR). If not, duty will be charged at full rate at 36.05 percent of customs assessed value.

• If there are duplicate items in the shipment then the duty applicable will be 36.05% on duplicate items.
• 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 36.05% of customs assessed value.
• Duty concessions are not allowed on spices, cooking oil and toiletries.
• Artifacts, paintings will be treated as commercial items
• Music instruments will be charged under full duty
• Import of wine and spirits is dutiable @ 150% and 182% respectively on the customs assessed value. In addition, fines/penalties are applicable at customs discretion.
• Goods must be shipped out within 30 days [in the case of sea shipments] and 15 days [in the case of air shipments] of arrival of the owner into India. If there is a delay then goods can be cleared under TR only if customs condone the delay. Each situation will be dealt with on the merit of the case.
• 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.
• The condition of compulsory one-year stay in India after claiming Transfer of Residence duty benefits has been removed and importers can now leave the country after claiming TR concessions.
• Transfer of Residence can be obtained only once in three years per family.

• Firearms, ammunition and weapons unless licensed in advance.
• Obscene literature photographs or films.
• Politically undesirable literature.
• Narcotics.
• Antiques
• Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms
• Gold or silver, in any form, other than ornaments. It is ideal to hand-carry such items and not include the same in the shipment. Should this be included in the shipment, Writers will not be held responsible for its loss or damage.

• For a foreign national foodstuff upto a value of INR 1,00,000 can be cleared free of duty, provided they have a one year employment visa / work permit and a Residence Permit. If not, duty will be charged at full rate.
• For a returning citizen duty will be full at the rate of 36.05%. The shipper can carry along with him (accompanied) food-stuff upto a value of INR 25,000/-.