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FREQUENTLY ASKED QUESTIONS ON BAGGAGE RULES - 1
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<FAQ-I> | <FAQ-II>
Customs Baggage Rules - Transfer of Residence & Depreciation
For Transfer of residence, how do you depreciate used items, like 3 year old music system, laptop, camera etc. which a person uses in day to day life? These essential things (in today's term) should have been duty free, at least when a person is transferring his residence.
(A) The Depreciation is calculated on the following percentage basis from the date of purchase:-
(i) For every quarter during 1st year -
4%
(ii) For every quarter during 2nd year -
3%
(iii) For every quarter during 3rd year -
2.5%
(iv) For every quarter during 4th year -
and thereafter2%
Subject to an overall limit of 70%Since computers depreciate at a faster rate than other items, special rates are usually applied while depreciating old and used computers. Since Baggage Rules do not have any guidelines regarding the depreciation rates for computers, the rates applicable for other import goods are usually followed. As per CBEC Circular no. 27/98-Cus dt.21.4.98 issued in another context, the rates of depreciation for computers are as follows :
(i) For every quarter during 1st year -
7%
(ii) For every quarter during 2nd year -
7%
(iii) For every quarter during 3rd year -
5%
(iv) For every quarter during 4th year -
and thereafter3%
Subject to an overall limit of 90%(B) As per Annex II of the Baggage Rules 1998, Laptop and Music System, whether used or new, will not be allowed duty free during Transfer of Residence but at a concessional rate of duty of 30% flat. Only one piece each of laptop and music system will be allowed per family. Camera can be brought in duty free (not video camera - video camera attracts duty similar to Laptop, Music System etc.). This concessional rate of duty is applicable upto an aggregate value of Rs. 5 lakhs for these kind of goods (mentioned in Annex-II), over which normal rate of duty will be applicable.
(C) The list of items in Annex II are modified from time to time. But as of now the things stand as above1. To calculate depreciation, the table says 1st year 16%, 2nd yr 12% and so on. Is the valuation for 2nd year onwards on actual price or on depreciated price? Say I have an Item which is 3 years old and whose price is Rs100. So the depreciated value would be
After 3rd yr, Rs100 - Rs(16+12+10) = Rs62
or After 1st yr, Rs100 - Rs16 = Rs84
After 2nd yr, Rs84 - Rs84 * 12% = Rs73.92
After 3rd yr, Rs73.92 - Rs73.92 * 10% = Rs66.53
2. When do you convert the valuation to rupees? 3 years back, when I bought the item (price USD100), the conversion rate was Rs33/USD(say) and I spent Rs3300(in equiv. USD then). So, I should take the original valuation of the item as Rs3300 and calculate the depreciation as per rule, correct?
3. If I take Transfer of Residence, do I get the Rs12000 duty free allowance and after that an excess of Rs.5,00,000 at concessional rate? Say, if my only dutiable item is a music system, worth Rs50,000, I should pay duty at the rate of 30% on Rs38,000. Is this correct?1. The depreciation for each year should be calculated on the reduced value of the previous year and not on the original value. However, in practice, the straightline method is applied by adding up the percentage values to avoid complicated calculations and also to provide maximum benefit to the passengers.
2. No, this is not the case. Even though the item was bought 3 years back, it was being consumed in the USA and you are importing it only now. So the depreciation would be calculated on the original US Dollar value and the present (depreciated) value in US$ would be converted into Rupees at the present rate of conversion.
However, you need not worry too much about the hard and fast application of the depreciation rules on used goods . The rates are strictly applied for import of machinery/cars/items etc. by importers. In the case of baggage, much depends on the judgement of the assessing officer at the airport who are quite liberal while fixing the duty on genuinely old & used items of bonafide passengers, which sometimes are even allowed at a lesser duty or even duty free on a case to case basis. In fact the present baggage rule does not explicitly mention about depreciation rates on old items and conventionally this is left to the judgement of the assessing officer.
3. The Rs. 12,000/- duty free allowance is not applicable on the list of items eligible for import at concessional rate under TR. So you can bring TR items upto 5,00,000/- @30% duty. On other items, which do not fall under the list of items eligible for TR concession, you can avail the Rs.12,000/- duty free allowance. So, if you have one dutiable item of Rs.50,000/- under TR, you shall have to pay duty @30% on the whole amount & no concession will be available.
Kindly advise me the rate of customs duty charged on Personal Computer imported by a NRI, visiting India on leave.
An NRI, visiting India on a leave and going back afterwards (and also any other tourist, even of foreign origin) can import duty free, one laptop/notebook as part of his baggage, provided he takes it back with him on his return.
But I wish to leave the computer behind for my grandson, hence I wish to pay the duty. So please advise me the rate of duty that may be levied on PC that I carry with me.You can import one computer as part of your baggage. The rate of duty would be 50% flat. Furthermore you are entitled to a duty free allowance of Rs. 12000/- on the whole of your baggage. So if you avail of this benefit solely on your computer, you can get a reduction of Rs. 12000/- on its value. In that case, the duty of 50% would be charged on the value of the computer in excess of the said Rs.12000/- duty free allowance. You may have to produce the purchase voucher / cash memo of the computer for determination of the value by the customs, who may tally the same with the pricelist available to them for that model. To avail of the baggage concession, the computer must be brought as accompanied baggage and not as unaccompanied baggage. If the computer is old and used, a depreciation on the original value will be considered. The rate of such depreciation can be found in our website.
We are staying in USA more than one year now. This is our 3rd visit to our daughter. What items may be permitted to be taken to India without paying custom duty.
Since you have been staying in the USA for more than one year, and you are visiting your daughter, we assume that you are coming for a short visit (total of 6 months in a period of 12 months ) here. In this case you are eligible for the benefits that a tourist of Indian origin gets while visiting India.
1. You can bring free of duty Personal effects and travel souvenirs without any monetary limit provided these are of your personal use and are taken back when you leave India (except for the goods which are consumed here during your stay). Personal effects would include, among other articles of daily use, the following items. The articles can be old or new, but should not be prima facie new goods in their original packings (to make sure they are not disposed off commercially) :-
1. Personal Jewellery
2. One camera with film rolls not exceeding 20
3. One Video Camera/camcorder with accessories and with video cassettes not exceeding 12
4. One pair of Binoculars
5. One portable colour TV ( not exceeding 15 cms in size)
6. One music system including CD player
7. One portable typewriter
8. One perambulator
9. One tent & camping equipment
10. One Laptop/Notebook computer
11. One electronic diary
12. One portable transistor radio
13. Professional equipments, instruments and apparatus of appliances including professional audio/video equipments
14. Sporting equipments such as one fishing outfit, one sporting firearm with 50 cartridges, one non-powered bicycle, one canoe of ranges less than 51 m long, one pair of skids, two tennis rackets, one golf set (14 pcs with a dozen golf balls)
15. One cell phone
2.Apart from the above, you are allowed to import other articles free of duty (including gift items) upto a value limit of Rs.12,000/- per passenger, as admissible to passengers under the Baggage Rules. Over this value, you will have to pay customs duty @ 50% on the reminder.
3. You can bring duty free 200 cigarettes or 50 cigars or 250 gms. of tobacco or alcoholic liquor and wine upto 1 litre eachI have a clarification to ask. I am on a work permit for 3 years in U.K., out of which I have completed 1.5 years of continuous stay in UK. I wish to visit India for about a month now and shall come back to UK for another 1 year after that. Am I entitled to carry the above items for the 1 month leave duty-free to India? I intend to bring them back with me to UK after the leave in India. I am an Indian Citizen.
Yes, you are entitled to carry all the mentioned items duty free along with you during your one month visit to India, provided you take them back when you leave. The Baggage Re-Export norms are basically the same whether you are an Indian Resident working abroad, a Non Resident Indian or a tourist of foreign origin.
While bringing in the items to re-exported, is it required to get a Customs Stamp on the Passport on arrival ? If yes, please elaborate the procedure for the same
The practice of endorsing on the Passport has been discontinued. Customs is not permitted to endorse anything on the passport now. However, if the passenger insists on endorsing the items, it is done on the back of the return ticket, if available. However, this is not necessary and an undertaking is sufficient.
I would like to know about what are the things we can bring back to India (which doesn't require customs duty at airport) when we come back to India.
When you mean "you come back to India" do you mean that you are coming back for a short visit or that you are an NRI and are Transferring your residence back to India ?
If you are coming on a short visit and plan to return to USA, you are entitled to bring certain items duty free provided you take them back with you when you leave India. I am not discussing the details of this facility as these have already been discussed elaborately above.
If you are transferring the residence back to India (after stay abroad of not less than two years and have not availed of this facility in the preceding 3 years) you are entitled to :
1. Bonafide House Hold goods are duty free. No limit is imposed. See the list of items in Annex-I and Annex-II in our Baggage Rule Page, which cannot be considered as Bonafide Household goods.
2. On other items (except gold and silver) a concessional rate of duty of 30% flat rate is charged (which is lower than the usual rate of baggage duty of approx. 50%) upto a value limit of Rs.5,00,000. In addition, Duty Free Allowance upto Rs. 12000/- per passenger ( Rs.3000/- for Children upto 12 years ) is also available for items not coming/declared under TR.
3. Jewellery upto Rs. 10000/- by a gentleman passenger and upto Rs.20000/- by a lady passenger is duty free. Jewellery which had been taken out by the passenger or a member of his/her family while leaving India is also duty free.
For more information and certain terms and conditions regarding TR, visit the page on baggage rules at our website at http://www.oocities.org/indiancustoms/baggagerule/tr.htm . Also visit our discussion board to see the other discussions regarding Transfer of Residence. There is also a mini-Transfer of Residence facility for Indian Professionals working abroad and returning after 1 year stay, which you can check out at the website.
I want to know the duty for import of one laptop for my personal use. I am a director of export house in India.
Since you are planning to import the laptop while returning from your business trip abroad, I guess that you want to bring it along with you as baggage. In that case you have to pay an aggregate duty @50% flat rate on the value of the laptop. Of course, you would get Rs.12,000/- as duty free allowance on the total value of your baggage. However, since you are the director of an Export House and your company has an IE code no. you will probably have to pay less duty if your company imports it through regular channel, i.e. by filing Bill of Entry etc. rather than bringing it as baggage.
Do used mobile phone handsets also attract customs duty? if so at what rate? the phone is a gift from a relative...
Used mobile phone sets also attract duty. However, you can have the benefit of depreciation on the value on which you pay duty in case of old & used items. I assume that the set will be brought in as baggage. In that case, the rate of duty is 50% flat rate. As for the rate of depreciation, please see our website. It may also be mentioned that the usual Rs.12000/- duty free allowance is available on the total value of the baggage (which includes the phone) of the passenger. If the post-depreciation value of the phone + value of other items comes within Rs.12000, no duty will be required.
I am working in Indian Embassy, Zagreb, Croatia. Could you please send me the prevailing rates of customs duty in India on electronic items, still cameras, video cameras and other household items like fridge, washing machine, microwave, oven, cellular phone, cordless phone etc. This information is required often by the Embassy staff. I understand that the customs duty rate are different if a person spends more than one year outside and then returns to India.
(1) Concession to persons engaged in profession abroad for over 3 months but less than 1 year:
Household goods actually used by the person during his stay abroad ; total value not more than Rs. 6000/-
(2) Concession to persons engaged in profession abroad for not less than 1 year during the preceding 2 years, and who has not availed this concession in the preceding three years:
(i) Personal effects and used household articles upto a value of Rs.75,000/- are duty free. The items should not include the articles mentioned in Annex - I or Annex - II of the baggage rules
(ii) Under this category, the one item each of the following items (whether used or new) are allowed at a concessional rate of duty of 30% flat rate. The aggregate value of the goods including used personal effects and household goods mentioned in sl. (1) should not exceed Rs.75,000/-. Over this limit, duty has to be paid at the general rate of 50%.
1. Colour Television/ Monochrome Television.
2. Video Cassette Recorder/Video Cassette Player/Video Television Receiver / Video Cassette Disc Player.
3. Digital Video Disc Player
4. Video Home Theatre System.
5. Washing Machine.
6.. Electrical/Liquefied Petroleum Gas Cooking Range with four or more burners.
7. Dish Washer.
8. Music System.
9. Personal Computer/ Desktop Computer.
10. Notebook Computer/ Laptop Computer.
11. Air-Conditioner.
12. Refrigerator.
13. Deep Freezer.
14. Microwave Oven.
15. 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.
16. Word Processing Machine.
17. Fax Machine.
18. Portable Photocopying Machine.
(iii) Jewellery, free of duty worth Rs. 10,000/- in the case of a male passenger and Rs.20,000/- in the case of a female passenger is allowed.
ALL other items not in this list, or which do not meet the above conditions attract the normal rate of duty @50% flat rate.(3) Transfer of Residence (TR) can be availed, if stay is more than 2 years. The details have been discussed before in this page.
Note : Car is allowed duty free vide Notfn 3 dt.8.1.57 by officers of certain ranks of the Diplomatic Mission.
I would like to import some western classical music CDs from online stores such as amazon.com and hmv.co.uk. I have several queries in this regard?
a. What is the procedure once the CDs arrive in India (presumably by air-mail)?
b. What is the rate of customs duty payable in this case?As for the rate of duty of Audio CDs, the Basic Duty is 30%, Surcharge on Basic Duty is 3.5%, C.V. Duty is 16% and Special Additional Duty is 4% as on 2000. All rates subject to change. Please verify the latest rates. You can download the Customs duty calculator from our website to find out the actual duty on the value that you want to import. No duty is charged, if the duty comes below Rs. 100/-. A further postal charge of Rs. 100/- is added during delivery of the item. There is no free allowance in case of purchase. However, a duty free allowance upto Rs. 10000/- is allowed if the item is a sample or a gift.
A Customs Declaration form (C.D. Form) comes with the imported parcel in which the particulars of value, item declaration etc. are provided. The duty is assessed by the Customs Appraiser on the basis of value and item declaration and is written on the parcel with red ink. When the Postman delivers the item to you, you have to pay the duty amount to him. If the Appraiser requires some clarifications from you before assessment, he will send a C.R. Memo to you by post and you shall have to appear before him to clarify the matters. If you dispute the duty amount charge, you can file an application in that respect. If the item is in the name of an individual, then the delivery can be obtained from the delivery counter of the foreign post office at Kiran Shankar Roy Road (if you are in Calcutta) before 11 A.M. on payment of the duty. Otherwise the item will be delivered to you by the postman and you have to pay the duty amount etc. to him while taking delivery.
I am returning to India after being on a American scholarship for higher studies in USA for a year. Are the rules governing transfer of residence applicable to me?
How exactly are the laptops and video cameras evaluated for value? In US it is possible to get such items at 40 to 50% of the company list price. If I produce a valid bill and if does not tally with your list, which would most probably be the suggested company price, what is the next logical step?
One of my friends who returned to India had some problems because the model of the laptop he had carried back was the latest release and it was not listed in the rate chart which the customs officer had. How do we circumvent such situations?
Now the third and the last question regarding my brother, who is a student too and would be visiting India between courses. He plans to carry his computer for use in India and carry back with him. What proof does he need to provide to the Customs to ensure that they believe him and allow it if he does not have a return ticket yet?. I read your reply to one of the earlier questions that Customs do not stamp passports these days. What then is the standard "Indian Customs" procedure? (he may not arrive into Calcutta but into Delhi).(1) Transfer of Residence is applicable to persons returning to India after stay abroad of not less than 2 (two) years immediately preceding the date of his arrival on Transfer of Residence. Since you have been to the USA for only one year, the rules governing TR is not applicable in your case.
(2) Usually, the assessing officers go by the rate chart to determine the value (if the model is listed, or take the value of a model similar in features). In case no similar model is there, the cash memo, catalogue and other items establishing the value will come in handy in determining the valuation. However, it may be difficult for the assessing officers to accept a discounted value of 40 to 50% on the list price, but authentic purchase receipts may be helpful to prove your point.
(3) Endorsement on Passport has been discontinued by an official notification. This is followed uniformly all over India. The practice of endorsing at the back of the return ticket is purely a convention - not a legal requirement, and is done at the request of the passengers who insists on having some sort of written "proof". But this is absolutely not necessary. All that the passenger has to do is to give a verbal declaration and/or convince the officer that he would be going back. A return ticket is a good proof of his intention to go back, but other relevant documents will also suffice.
In case you wish to contact the Public Relations Officer at New Delhi, his contact address is as follows :
The PRO, Commissionerate of Customs, New Custom House, New Custom House Road, Near IGI Terminal II, New Delhi - 110037. Phone : 91-011-5652990, email : cusdel@excise.nic.inI understand the TR rules do not apply to me. But will the concessions applicable to a person returning from abroad after 1 year of work apply to a person who studied (not worked) abroad with a a scholarship by the foreign government?
No, the concessions are applicable to working persons only, returning after termination of work. It is not applicable to students on scholarship returning after their study.
I am returning to the India after completing my overseas assignment of 18 months. I am bringing in few household articles & video camera. I wish know to the duties for the following articles:
1. Microwave oven
2. Music system
3. camera / Video camera
I do not want to take TR as I understand after taking TR the person can't travel abroad for a year.
Is there any duty free allowance available to me & my family can be used to take care of the duties leviable.Since you do not want to avail TR,(to avail TR minimum 2 yrs. stay abroad is required) you can avail the concession granted to passengers returning on termination of work and stay abroad of not less than one (1) year. ( However, it is not a fact that after taking TR, the person cannot travel abroad for a year. So, you can safely opt for TR if you want to.)
Under this scheme -
1.Duty free import of used personal effects and household articles upto a value of Rs.75,000/- is allowed, subject to certain conditions eg. stay abroad for at least 365 days during the preceding 2 years immediately before arrival; the goods should have been in the passenger's or his/her family's possession and use abroad for at least 6 months; concession allowed once only in every 3 years. Used Camera can be included in personal effect for duty free benefit.
2. The duties on the Microwave Oven, Music System and Video camera (whether used or new) would be 30% flat rate. However, only one unit of each of these items can be brought in. The aggregate value of these goods (including the value of the used personal effects and household goods allowed duty free at sl. (1) ) shall not exceed Rs.75,000/-.
3. Jewellery worth Rs.10,000/- for male passenger and Rs.20,000/- for female passengers is allowed duty free.
Note :
(a) Over and above the value limit allowed under this scheme, duty is payable @50% flat rate.
(b) Other items like Colour TV, VCP/VCR, Computer, Refrigerator etc. are also eligible for this 30% duty rate mentioned at sl.(2). For a complete list of these items, see our baggage rule page and the discussion board for an earlier query on this matter.
(c) For items other than used personal effects, household goods & those which are not in the list of items eligible for 30% duty rate, duty is charged at the usual rate of 50% over and above a duty free allowance of Rs.12,000/-.
I was reading your replies to some of the questions raised earlier. I have a small problem. I am on J1 visa and I work as well as get training on that (which is allowed). How do I prove to the Customs that I am eligible for the benefits admissible to people returning from abroad after working for a year? Do they go by the visa status or do they need a letter from the company/university?
For NRI students coming for a short visit and returning back, is a letter from the university confirming the admission status proof enough or do you insist on a valid visa or a return ticket?As I mentioned in one of the earlier replies that there is no hard and fast rule as to what constitutes the "proof" to be eligible for the benefits admissible to people returning from abroad after working for a year or that a person who is holding a job or who studies abroad and intends to return after his short visit to India. The assessing officer has discretion in this matter and a passenger can convince him by showing one or more combination of such "proof".
The best bet is to show a combination of these evidences, as it will make the decision-making process of the assessing officer easier. For example, in case of a student coming to visit India on a short visit, a combination of visa, proof of admission and a brochure showing the duration of the course will help. The officer might insist on a valid visa, as without one, a person is less likely to go back after a short visit. Return ticket is not insisted upon, if you have other evidences, but having one can be considered a convincing proof. Similarly, for a person returning after termination of work who wish to avail the associated concessions, a combination of visa, passport, certificate from employer, salary certificate etc. will help convince the assessing officer.
This is not to say that the absence of any one of the proofs will make you ineligible for the benefits but having a combination of credible evidences will definitely make your case stronger, the process smoother and the job of the assessing officer easier.
My query is regarding concessions in customs duty available to Indian National who after having worked abroad for more than a year return to India with duty payable goods temporarily. My present contract will come to an end soon after my stay outside India for more than one year. However, before I start a new contract - the work visa has been renewed already - I am visiting India for a short time and wish to bring with me used household goods including electronics items. Would I get the benefits that are allowed to those who return after termination or completion of job after a stay of one year? This is not a transfer of residence case as I shall be going outside India after a month. And it is also not a case of termination of job as my contract which was initially for a period of three years has been renewed for another three year term.
Unlike the condition of Transfer of Residence, that the passenger has to stay in abroad for a minimum period of 2 years and have not availed this facility during the preceding 3 years, there is no such clause in the baggage rule in case of "termination of work & stay abroad of not less than 1 year".
Technically, the termination of your contract, (even if immediately renewed) can be taken as termination of work and the relevant benefit can be granted. So, theoretically, you can avail the benefit of "termination of work" and return to join the same company the next day on a renewed contract.
There is a condition that "The concession shall be allowed only once in every three years". This is a safeguard against the misuse of the concessions, so that, if a person, say, returns to India thrice during a three year period on three separate termination of jobs, he will get the concession only once.Why Calcutta airport is most badly reputed one in India. People going from Overseas faces lot of trouble in customs as demand of bribe is quite rampant. If you carry goods within limit than also they ask for money. I am visiting next week and hopefully I should not experience the same. Please take interest in uprooting the corruption from customs dept.
Demand of bribe is a serious offence and needs to be brought into the notice of the authority without delay. To counter corruption please remember the following points:
(1) Do not pay bribes under any circumstances. Paying a bribe is as serious an offence as accepting it. Often corruption is a matter of mutual convenience and a passenger trying to bribe an officer for undue benefits is equally guilty.
(2) All uniformed officers should wear a badge displaying his name and possess an identity card according to the Citizens' Charter of the dept. Note down the name of the officer demanding bribe and report to his superiors immediately.
(3) Go for an adjudication (ASA) in case of a dispute regarding valuation, fixing of duty etc. You can always make an appeal to the next higher authority in case you disagree with the judgement.
(4) Try to acquire an working knowledge of the baggage rules, at least regarding the items you are bringing and the exemptions you are expecting. It is very hard for an officer to demand money from a passenger who is on the right side of the law and has the knowledge of the rules. Ignorance of the law cannot be an excuse for a passenger and a corrupt officer might try to take undue advantage of that.
(5) To file a complaint directly to the Commissioner use the email facility in this website. You can also ask for an audience with the Commissioner and complain to him personally.
(6) Don't lodge a general complaint. It will not help anybody. File a specific complaint giving all the documents relating to the case. Do not file an anonymous complaint. It will not be investigated.
(7) You can also use the facility of Vigilance Alert System (VAS) to file complaints. Alternatively you can file a complaint to the Central Vigilance Commission or to the Directorate of Vigilance. You can find their addresses and contact numbers in our website.
Could you please send me information about the custom duty exemption on gold and how much gold one can carry without paying duty. Again, is cosmetics come under taxation. Is items (B.P Machine) for philanthropic purpose also charged ?
I assume that all the items regarding which you have enquired are in respect of baggage brought in by a passenger coming from abroad.
(1)The following are the schemes for import of gold :
(i) Passengers returning on termination of work and stay abroad for more than one year or persons transferring residence can bring in jewellery, including gold jewellery amounting to Rs. 10,000/- in case of male passengers and Rs.20,000/- in case of female passengers free of duty.
(ii) On the basis of an export certificate issued by the customs in respect of jewellery, including gold jewellery, taking out by a passenger/member of his or her family while leaving India, the same can be brought in duty free when the passenger returns to India.
(iii) Upto 10 Kgs. of Gold (bars & ornaments) per passenger can be imported by paying duty @Rs.250/- per 10 gms. in case of gold bars in tola form and @Rs.100/- per 10 gms. in case of gold bars other than those in tola form (where manufacturer's or refiner's engraved serial numbers and weight in metric units are available and in case of gold coins), in convertible foreign currency earned abroad, provided the passenger is coming to India after a period of not less than 6 months of stay abroad and he/she is of Indian origin.
(2) Cosmetics & B.P. Machine brought as a part of the baggage carries the usual 50% advalorem duty. Of course the usual duty free allowance of Rs.12,000/- applies. However used cosmetics can be considered articles of personal use and may be allowed duty free. Similarly a B.P. machine being used by a passenger for health reasons may be allowed duty free. However, allowing these items duty free depends on the spot judgement of the assessing officer, who may decide on the issue case by case and based on the circumstances.
I want to bring back my used notebook computer. Is it included in 'personal and household article' and excluded from custom duty?
Ordinarily you do not get duty free benefit on your notebook. It cannot be included in "personal & household article" category either. However, while determining the value of the notebook, you shall get depreciation benefits on the originally purchased value of the computer. For details on depreciation, see the relevant section of our website. If the item is substantially old, the assessing officer might even let you bring it duty free or on payment of a nominal duty.
As for duty concessions, you would have to pay a 30% rate of concessional duty on the laptop (both used and new) if (i) you are bringing the article while availing Transfer of Residence benefits. & (ii) You are returning on termination of work and stay abroad of not less than one year. However, if you are a tourist, you can bring the notebook along with you duty free, provided you take it back with you on your return. In all other cases you have to pay a duty @50% on the value of the notebook.At present I am working at Kuwait. I purchased one secondhand Mitshibushi Lancer 1999 model.(1300 cc ) At the time of purchase the car value is 1500 K.D.( Approximately Rs 210,000/-). I want to import the car to India by 2001. That time the car value will be only 700 K.D.( Rs 98000/-).
I want to know what will be the customs duty for the above car and what are all the procedures to import the car.The rules for import of car into India are as follows :
(A) (i) Manufacturer's invoice value is accepted wherever such invoice is available. The value at which you purchased the secondhand car will not be taken into consideration. However you would get depreciation benefits as mentioned below.
ii) When no such invoice is available, value is determined on the basis of the world car catalogues during the time of its production available with the department or on the basis of manufacturer's price list, where ever available for this particular model. Normal Trade Discounts are allowed to be deducted where ever the value is taken on the basis of World car catalogues.
iii) Value of Second hand car is arrived at in the above manner after allowing the deductions for depreciation as per the schedule below, subject to maximum of 70% :
For every quarter during 1st year 4%
For every quarter during 2nd year 3%
For every quarter during 3rd year 2.5%
For every quarter during 4th year and thereafter 2%
(B) See the section on passenger cars in our website for the latest duty rates on car.
(C) Certain conditions are imposed on the import of car :
(i) Import of only One Passenger Car is permitted, whether the car is new or old. The car should have right hand steering and controls.
(ii) The importer has stayed abroad continuously for a period of at least two years prior to his coming to India for permanent settlement (Transfer of Residence).
(iii) The payment for the Car is made abroad before his return to India.
(iv) The car should be imported into India within six months of the arrival of the importer in India for Permanent settlement.
(v) If the importer transfers his residence out of India again, he will be entitled to import another car after a period of five years from the date of importation of the previous car.
Anybody can you give me an idea how much US dollars am I eligible to carry to India in the form of cash notes. If there is a provision to carry cash in US dollars do I need to get any written authorization from Customs ?
You can bring in any amount of US$ in cash notes, but
(i) without declaration you can bring US$5000/- in cash
(ii) for bringing more than US$5000/- you have to give a declaration in a currency declaration form. But the Customs Officers can question you about the source of the currency.Can my sister bring a cellphone with her from LONDON? If yes, can you please tell me what will be the excise related tax for it?
First of all, when you import something into India, the tax levied on it is called customs duty, not excise duty. Excise duty is imposed on items produced within India.
As for you question, your sister can indeed bring a cell phone into India under these two conditions.
1. If she visits India as a tourist, she can bring a cell phone as personal effect, duty free, but has to take it back with her when she leaves for London. She cannot leave it here in India.
2. In case she intends to leave the cell phone in India, she has to pay duty @50% advalorem on the item. She will also get a Rs.12,000/- duty free allowance on the whole of her baggage. If she is bringing only the cellphone as baggage item, then she has to pay duty @50% only on the value of the cellphone minus Rs.12,000/-. In this case, if the Cellphone costs less than Rs.12,000 she can effectively bring it duty free. But remember that this duty free allowance is on the whole of her baggage. So if she is bringing lot of other items as baggage, including the cell phone, say the total value of which is Rs.1,00,000/-, then she has to pay duty at the rate of 50% on 88,000/-.
I have arrived in USA in April 2000 and will stay here till feb.2001. I am using a p.c. which is gifted to my son by his employer. I intend to bring the p.c. with me as accompanied baggage. Do I have to pay any duty?. If so how much? is it based on value minus the depreciation. Since it is a gifted P.C. how do you compute the value. Is it based on the retail price in USA on the day it was gifted? Do you need a certificate by my son's employer to this effect? Kindly clarify to enable me to decide should I bring the p.c. when I return to India.
The value of the PC will get the benefit of depreciation. To determine the original value of the PC, either an invoice/cash memo or a brochure showing the retail price of the same at the time of the gift will be considered. Customs may also have a value chart at the Airport, showing the price of the PC of that model at that time. Employer's certificate is not necessary, but you can produce it as an additional evidence of price. However, you will not get any benefit of duty on the ground that it was gifted by the employer. As a tourist to the USA, you would not get any duty benefit on the PC and have to pay duty @50% advalorem on the item (after the usual Rs.12000/- duty free allowance on all your baggage item).
However, if your son brings the PC back to India on termination of his work and stay abroad for 365 days or he avails Transfer of Residence after 2 years stay, he can bring the PC after paying duty at a concessional rate of duty of 30% advalorem. Of course this is a hypothetical case. There are other conditions to be eligible for these cases. To get the details, please see the baggage rule page or answers to the queries of other people on our Discussion Board.I understand that amount of duty assessed will be after deducting the depreciation. I would like to know the method of computation of depreciation. Suppose the retail price of the computer and accessories is $1000/-( Rs. 44000) on date 1-7-2000 and I am bringing to India after using it in USA till 8th April 2001 what would be amount deductible towards depreciation .Am I right in assuming that if Rs. 4000/- is deducted towards depreciation then I would be required to pay 62.5% of Rs 40000/- as duty.
The Depreciation is calculated on the following percentage basis from the date of purchase:-
1st Year - 16%
2nd Year - 12%
3rd Year - 10%
4th Year - 8%
more precisely, it is -
For every quarter during 1st year 4%
For every quarter during 2nd year 3%
For every quarter during 3rd year 2.5%
For every quarter during 4th year and thereafter 2%
Normally, the depreciation is calculated on the reducing balance method. But in the airport, sometimes the straightline method (calculating percentage on the original value) is followed to save time (this is more beneficial for the passenger). So if the retail price is $1000 on 1st July 2000, then on 8th April, 2001 (3 quarters in the first year) the depreciation percentage comes to 4% x 3=12% . So the value of the computer will be $1000-($1000*12%) = $880 . This $880 will be converted to Rupees based on the exchange rate prevailing on 1st April 2001 . (You cannot convert the value to Rupees on the basis of the exchange rate during the time of purchase and then calculate depreciation. You have to calculate depreciation on the original US$ value and then convert it to Rupees on the day you are bringing the computer into India).
So you pay duty @ 50% on the rupee value of $880 converted, based on the exchange rate on 8th April, 2001. And of course, you get a Rs.12,000/- duty free allowance on the whole of your baggage. If you apply the whole of this on the computer ( no free allowance on other baggage items then), you pay duty @50% on the depreciated rupee value of the computer minus Rs.12,000/-.NOTE : Since computers depreciate at a faster rate than other items, special rates are usually applied while depreciating old and used computers. Since Baggage Rules do not have any guidelines regarding the depreciation rates for computers, the rates applicable for other import goods are usually followed. As per CBEC Circular no. 27/98-Cus dt.21.4.98 issued in another context, the rates of depreciation for computers are as follows :
(i) For every quarter during 1st year -
7%
(ii) For every quarter during 2nd year -
7%
(iii) For every quarter during 3rd year -
5%
(iv) For every quarter during 4th year -
and thereafter3%
Subject to an overall limit of 90%
What is the time required to complete Customs formalities at Mumbai Airports?
We cannot comment about the time taken to complete the customs formalities at Bombay. However, after alighting from the aircraft you have to complete the immigration formalities and wait for the arrival of the baggage after these are unloaded from the aircraft. These procedures are not related to Customs. If you have any dutiable item to declare, you then have to move to the Red Channel. At Calcutta, under normal conditions, it does not take more than half an hour to complete the customs formalities at Red Channel. If you have no dutiable goods to declare, you can move straight to the Green Channel and check out without going through any Customs formalities. It is a serious offence to move out of the Green Channel inspite having dutiable items and a person doing so will be charged with smuggling, if detected.
I have been living in USA for the past 7 years and plan to come back to India in three months. I wish to know what all items I can get back along with me to India. I live with my wife here. What would be the duty levied on items I have been using for the last few years.
You are eligible for the Transfer of Residence (TR) benefits.
A. Duty free import of your used personal and household effects without any limit
B. Jewellery upto Rs.10000/- for male passengers and upto Rs.20000/- for female passengers are duty free.
C. Gold (upto 10kgs. per passenger) and silver (upto 100kgs. per passenger) can be brought on payment of duty @Rs.250/- per 10 gms. in case of gold bars in tola form and @Rs.100/- per 10 gms. in case of gold bars other than those in tola form (where manufacturer's or refiner's engraved serial numbers and weight in metric units are available and in case of gold coins), and @Rs.500 per kg. for silver.
D. One unit each of the following items per family are allowed on payment of concessional rate of duty of 30% advalorem. The total value should not exceed Rs.5 Lakhs. The items can be used or new
1. Colour Television/ Monochrome Television.
2. Video Cassette Recorder/Video Cassette Player/Video Television Receiver / Video Cassette Disc Player.
3. Digital Video Disc Player
4. Video Home Theatre System.
5. Washing Machine.
6.. Electrical/Liquefied Petroleum Gas Cooking Range with four or more burners.
7. Dish Washer.
8. Music System.
9. Personal Computer/ Desktop Computer.
10. Notebook Computer/ Laptop Computer.
11. Air-Conditioner.
12. Refrigerator.
13. Deep Freezer.
14. Microwave Oven.
15. 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.
16. Word Processing Machine.
17. Fax Machine.
18. Portable Photocopying Machine.
E. All other items apart from the above or which do not meet the above conditions attract duty @50% advalorem. However, a Rs.12000/- duty free allowance per passenger is allowed,
F. Under TR you can bring Motor Vehicles, Firearms, etc. under special conditions. Please see our website for details.
I am an Indian residing in the US as a research scientist for the last 10 months. I shall be highly obliged if you kindly inform me the amount of tax exemption in Indian currency, I am entitled to. Since I have been in the US on a student exchange program, Can I get any benefits regarding exemption of duty. If I decide to send a few household goods like clothes and cooking utensils by ship, do I need to inform the airport customs authorities for its clearance from the port?
1)I am a postdoctoral fellow and earning a fellowship as a part of my student exchange programme. I hold a J1 visa. This Visa is neither a job visa nor a student visa but is only for those in research. This information is true to the best of my knowledge. I would'nt really know more than this.
2)I shall be shipping the items from the US about three weeks prior to my departure and I gather from what I have been told by the company is that the items might take upto 35 days to reach India, which means that the items should reach India within 10 days of my return. The duration of the present programme is over and I have a new contract from the 1st of October'2000 to 30th September 2001.Since my wife is not planning to accompany me in the next trip to the USA,we are shipping all our daily household goods to India, which would enable me to take up a smaller apartment. Since I have not yet confirmed the date of my return, I have not purchased the return tickets. But I have the contract for the next year with me. Will this help me to get some benefits?The Baggage Rules do not have any specific clause for your case. In these cases the discretionary power and judgement of the assessing officer plays a role in deciding the case. The nearest rule that might apply in your case is that of the "Concessions to persons engaged in profession abroad for over three months". In view of the nature of your work there, the assessing officer will have to decide if you eligible for inclusion into that category. If you are eligible, under this scheme, you are entitled to bring in duty free used household articles eg. Linen, Utensils, Tableware, Kitchen Appliances, Iron etc., which were actually used during your stay abroad. The total value of these goods should not exceed Rs. 6000/-. Additionally you can bring used personal effects for satisfying daily necessities of life including one watch per person duty free.
If the above benefit is not granted to you, you can only bring the used personal effects for satisfying daily necessities of life including one watch per person duty free. What constitutes "used personal effects for satisfying daily necessities of life" is not specified in the rules and will be decided by the assessing officer on an item to item basis.
Please go to our baggage rule page at http://www.oocities.org/indiancustoms/act/baggage.htm and take a look at the items at Annexure II at the bottom of the page. These items cannot be treated as "personal effects for satisfying daily necessities of life".
Any item which does not fall in the duty free category will be entitled to duty @50% flat. Of course, a duty free allowance of Rs.12,000/- is applicable in respect of these items.
You do not require to inform the Airport Customs, but at the port customs, you may have to show your arrival ticket, passport and other evidences as required to avail the duty free benefits when the items arrive. As for your contract for the next year, this is immaterial in your case and you do not get any additional benefits.
I am planning to take two used ACs to India which cost me AED1600.00 in Dubai. it would be of great help if you could able to tell me what will be the duty I have to pay in the airport for releasing the ACs? it would better if you could give me the duty breakups different price level of ACs used and New
I guess you are planning to bring the ACs as baggage. Now, to reply to your question properly, it is important to know the status of you as a passenger. I am giving below three different scenerios covering all the possibilities:
1. You are taking Transfer of Residence - One used or new A.C. is allowed at a concessional rate of duty @30% advalorem. The total value of all the items you are planning to bring should not exceed Rs.5 Lakhs in value.
Duty @50% flat rate, has to be paid on the other A.C. The usual Rs.12,000/- duty free allowance applies in this case. Check out our baggage rule page and particularly the discussion board for Transfer of Residence Rules and for depreciation rates on used items.
2. You are returning to India on termination of work and stay abroad of not less than one year- One used or new A.C. is allowed at a concessional rate of duty @30% advalorem. The total value of all the items you are planning to bring should not exceed Rs.75,000/- in value. On the balance value, duty @50% advalorem has to be paid. Duty @50% flat rate, has to be paid on the other A.C. The usual Rs.12,000/- duty free allowance applies in this case. Check out our baggage rule page and particularly the discussion board for conditions & rules under this scheme, as well as the depreciation rates on used items.
3. In ALL other cases, duty has to be paid on the two A.C.s @50% flat rate. The usual Rs.12,000/- duty free allowance applies.
The depreciation on old & used items are 16%, 12%, 10% & 8% for the first four years respectively. For subsequent years it remains 8% per year upto a maximum of 70%.
If you import the items as a registered importer (i.e. having DGFT I.E. code, licence, then the duty structure would be lower). If this is your case, please email us and we shall mail you the detailed duty structure for import of the ACs by an importer.
Kindly advise rate of custom duty applicable (if any) to the present Governors on import of Car gifted to him by close relative. Also please give related reference to the rules etc.
The Import Policy pertaining to import of foreign cars into India is very restrictive and it is not very easy to import cars, even if it is a gift.
Vide the Paragraph 4.11 of the Export and Import Policy, 1997-2002, Director General of Foreign Trade notified the procedure for the import of car and automobile vehicles effective from 1/4/1997. It appears from the said public notice that there is no specific provision / concession for gifting cars to Governors.
Passenger cars and automobile vehicles are in the restricted category and their import is not permitted except against a licence or in accordance with a Public Notice issued in this behalf. However, cars/automobile vehicles can be imported by certain eligible categories subject to certain conditions, as mentioned in the said P/N. We have given the full public notice below, which is self explanatory. There is one provision which reads as below :
" 5. Resident Indians may import passenger cars and automobile vehicle without a licence / CCP provided the vehicle has been presented to them as an award in any international event / match / competition, on the submission of the documentary evidence to the satisfaction of the Customs authorities provided no remittance of foreign exchange is involved. Customs duty as leviable may however, be paid in Indian Rupees."
It appears from this public notice that a foreign car cannot be gifted to a Governor, (unless he is eligible for the abovementioned case ) unless an import licence is taken from DGFT for the import of the same. However, we will try to find if any Public Notice in this effect has been issued. Meanwhile, you can send your query to the DGFT to find out if they can provide more information regarding the same.
I have been living in US for more than a year now and plan to travel to India .I want gift my father a .32 pistol and ammunition .He is a valid license holder for it. The query is
1.what I have to do to give the above said item as a gift .
2.What is the customs duty I will have to pay
3.The number of bullets I can bring in.As per the Export-Import Policy 1997-2000 formulated by the Ministry of Commerce, Arms & Ammunitions are restricted items and can be imported only by renowned shooters / rifle clubs for their own use against import licence from the Director General of Foreign Trade (DGFT) on the recommendation of the Department of Youth Affairs & Sports. Additionally ammunition of specified type can also be imported by licenced arms dealers subject to such conditions as may be specified by the Govt. The customs duty for Pistol in these cases is approximately 80.544 % advalorem. So, it appears that you cannot bring into India a pistol or ammunitions to gift to your father unless he meets the above conditions. However, you are advised to contact the DGFT for further details. The URL of their website ishttp://commin.nic.in/eximpol/
I am returning to India after 1.5 years of work abroad. Can u kindly advise me :
1.Do I and my family members get a facility of importing goods worth Rs 12000/= free of duty ?
2. What rate of duty is payable by me to carry back
a. DVD player
b. Music amplifier
c. Video CameraAre you returning to India after termination of work abroad? (If not, email us stating the exact status of you as a passenger). In that case, you are eligible for certain concessions applicable to the passengers under "Concessions to passengers returning on termination of work and stay abroad of not less than one year".
1. Please see the reply to another query in this effect in the discussion board at our website. There are 18 items (used or new) which are allowed at a concessional rate of duty of 30% flat rate under the above category. A few of these are Colour TV, VCR, Video Camera, Music System, AC, PC, Refrigerator etc. Only one unit each of the above items can be brought. Upto Rs.75,000/- of the above goods can be brought duty free. Above that duty has to be paid @30% flat. Duty has to be paid @50% on the additional unit, if more than one unit is brought.
2. The 12,000/- duty free facility is applicable for items which are not included in the list of 18 items. Over & above the Rs.12,000/- duty free limit, you have to pay duty @50% on the goods. This concession is applied on "per person" basis (Rs.3000/- for children upto 12 years).
3. Video Camera is included in the above list of 18 items. So the above rule & duty rate applies to it. Music Amplifier and DVD player are not explicitly mentioned in the list ( Music system and VCP is there ). Going strictly by the rules, you don't get concessional rate of duty of 30% on these items but have to pay duty @50% , after the usual Rs.12,000/- duty free allowance applicable in this case. However, the assessing officer has discretion in this matter and if he is convinced after verifying the models, he can accept the items eligible for concessional (30%) rate benefit.
Please see our baggage rule page and Discussion Board for further information as well as for the full list of the 18 items mentioned above.
I have been in the UK for 10 months and am returning to India for good. I am sending some luggage to Madras by airfreight. I was told that there will be a heavy customs charge on it. How much is this ?
I assume that you have been working in the UK and earning during your 10 month stay there. (If otherwise, only point 3 below apply).
1. The duty on your luggage depends on the items that comprise your luggage. Upto Rs.6000/- value of household goods - that you actually used during your stay abroad (e.g. Linen, Utensils, tableware, Kitchen Appliances, Iron etc. ) can be brought duty free. Above that you have to pay duty @50% flat on the goods.
2. Persons engaged in professions like carpenters, plumbers, welders, masons and the like can bring in items used in their profession up to value of Rs.20,000/- duty free. Over this duty has to be paid @50% flat. Professional items DO NOT include items of common use such as cameras, cassette recorders, dictaphones, typewriters, personal computers etc.
3. On all other items duty has to be paid @50% flat over the free allowance limit of Rs.12,000/- per head for adults and Rs.3000/- per head for children below 12 years. Used personal effects and one watch per person can be brought in free. Within the free allowance 200 cigarettes or 50 cigars or 250 gms. of tobacco can be brought. Higher rate of duty are applicable if this limit exceeds. Similarly Alcoholic Liquor & Wine upto 1 litre can be brought.
4. 10 Kgs of Gold and 100 Kgs of Silver per passenger can be brought in paying duty @Rs.250/- per 10 gms. in case of gold bars in tola form and @Rs.100/- per 10 gms. in case of gold bars other than those in tola form (where manufacturer's or refiner's engraved serial numbers and weight in metric units are available and in case of gold coins), and Rs.500 per kg. respectively. Duty has to be paid in convertible foreign currency.Shall be grateful for your clarification as below :
1. For purpose of duty while returning after 250 days permanently to India, how will the valuation be done for items like DVD players etc ?
2. Am I required to show original purchase bill for the items ?You have to pay duty on the DVD player @50% flat, the usual rate . You get no additional benefit for your 250 days' stay. Of course you get a Rs.12,000/- duty free allowance on the total value of your dutiable baggage.
Valuation is done on the basis of a pricelist available with the airport Customs officer which specifies model wise price of various items. However, you are advised to bring the original purchase bill, brochure or other proof of price & evidences of discount along with you to establish your contention regarding valuation, in case any dispute arises in respect of valuation.
I would be obliged if the following queries are clarified:
-Duty free allowance per individual entering India after a 45 days stay abroad?
-In case of a family of five is the allowance counted against each member of the family or if the combined allowance is applicable i.e. if a single item is above the applicable allowance for an individual, is duty charged on the extra amount or the same can be adjusted against the combined allowance of the family?
-What are the rates of duty for the amount above the applicable duty free allowance?
-Are there any different rates of duty for items such as video camcorders, SLR Cameras,computer peripherals and cellular phones?(1) For 45 days' stay abroad, the usual rules applicable in case of "stay abroad for more than 3 days" apply. Duty free allowance per individual is Rs.12,000/- in value for persons of age 12 years and above. For children below 12 years age, duty free allowance is Rs.3,000/- in value.
(2) Pooling of free allowance with any other passenger is not allowed. In the case of the above mentioned duty free allowance, there is no such thing as a combined allowance of the family. If the value of the goods brought by a passenger exceeds Rs.12,000/-, he/she has to pay duty on the residual value. This cannot be adjusted against the duty free allowance available to another member of his/her family.
(3) Above the duty free allowance, duty is payable at a flat rate of 50% . However, rate of duty is higher if you bring more than 200 cigarettes or 50 cigars or 250 gms tobacco and alcoholic liquor or wine more than 1 litre.
(4) There are no different rates of duty for the items you have mentioned. All are charged @50% flat rate above the duty free allowance.
I am an Indian, working in an Indian software company and have come to Japan on a business visa for work related to the company. At present i am here for 1 month and may be here for another some more days.
As I have gone thru ur website, I wanted to confirm some customs related thing.
1. I can bring upto things valued upto Rs 12,000.
2. Can I bring 2/3 watches in that as i had to gift someone.
3. What is the actual things that i can bring, can I buy a tv/stereo amounting to 12,000 Rs or so.
4. If i exceed that limit upto how many more RS... I can pay 32% and after what limit i have to pay 61%(1) You can bring in items of as much value as you wish. But you have to pay duty @50% flat rate over the duty free allowance of Rs.12,000/- . If the collective value of the goods is below Rs.12,000/- you have to pay no duty.
(2) Yes you can. However, as mentioned above, if the collective value of dutiable items exceed Rs.12,000/-, you have to pay duty on the residual value.
(3) You can bring in anything including TV/Stereo etc. except prohibited items (like firearms etc.). If the total value of the items you bring exceed Rs.12,000/- you have to pay duty @50% on the residual value. However, remember that baggage rule does not allow bringing in items in commercial quantity, i.e. in such large numbers that it appears that those are meant for sale in India commercially. Items brought in commercial quantities are liable to confiscation and/or stiff penalty.
(4) 30% (not 32%) duty rate is a concessional rate of duty and is applicable for some specific cases, e.g. stay of more than 1 years or Transfer of Residence on some specific items under specific conditions. Please see the baggage rule and also queries in this respect in the message board.) This concessional rate of duty is not applicable in your case. So you have to pay duty @50% flat rate above the duty free Rs.12,000/-.Thanks for all the answers. I had 2 more Q's, if u could help me in.
1. If i take some chocolates, is it to be included within the 12,000 Rs limit.
2. If i take some personal things here like 2 ties / shampoo / soaps will that also be included in the 12,000 Rs limit.
Lastly i hope the same rules are applicable with Bombay customs too.(1) Very small amount of chocolate (say one or two bars) is not usually included as a dutiable item. Of course, all depends on the discretion of the assessing officer (going strictly by the law, he can).
(2) Used personal effects (including toiletries) are not included in the Rs.12,000/- limit. So if the items you have mentioned are small in quantity or used, it would not be included within the duty free limit.
The rules are applicable throughout India. So these are surely followed by the Bombay Customs too.
Please inform the duty rates for Toyota 1989 model under TR/ 3 years stay for an Indian Citizen.
While bringing a second hand car under TR, you would get depreciation benefits. The value of Second hand car is arrived at after allowing the deductions for depreciation as per the schedule below, subject to maximum of 70% :
For every quarter during 1st year 4%
For every quarter during 2nd year 3%
For every quarter during 3rd year 2.5%
For every quarter during 4th year and thereafter 2%
The duty would be calculated on the present depreciated value of the car. Please see our website's "passenger car" section for the latest duty rates applicable on cars and other rules regarding conditions of import.
I have stayed abroad for the last 2 years, gone to India intermittently. I have a video camera (camcorder). Could you please let me know if I have to pay any duty and if yes what percentage.
Ordinarily, the duty on the Camcorder would be 50% flat rate. However, you would pay concessional rate of duty @30% advalorem if you fall in any of the two following category.
(a) You are Transferring your residence to India permanently. In this case, the total value of the items for which you are availing Transfer of Residence benefits should not exceed Rs. 5 Lakhs.
(b) You are returning to India after termination of your job abroad after staying abroad for at least 1 year. In this case, the total value of the items for which you are availing this benefit should not exceed Rs. 75,000.
Only one piece of the camcorder is allowed in cases a & b. If the value limits or quantity exceeds the specified amounts, duty @50% flat rate is payable on the additional value/ excess items.