(1)
A person, who is engaged in a profession abroad, or is transferring his residence to India, shall, on return, be allowed clearance free of duty in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bonafide baggage to the extent mentioned in column (2) of the Appendix below, subject to the conditions, if any, mentioned in the corresponding entry in column (3) of the said Appendix.
(2)
The conditions mentioned in column (3) of the said Appendix may be relaxed to the extent mentioned in column (4) of the said Appendix.
[Appendix [Substituted by Notification No. G.S.R. 378(E), dated 31.3.2016 (w.e.f. 1.3.2016).]
Duration of stay abroad
Articles allowed free of duty
Conditions
Relaxation
(1)
(2)
(3)
(4)
From three months upto six months
Personal and household articles, other than those mentioned in
Annexure I or Annexure II but including articles mentioned in
Annexure III upto an aggregate value of sixty thousand rupees.
Indian passenger
-
From six months upto one year
Personal and household articles, other than those mentioned in
Annexure I or Annexure II but including articles mentioned in
Annexure III, upto an aggregate value of one lakh rupees.
Indian passenger
-
Minimum stay of one year during the preceding two years.
Personal and household articles, other than those mentioned in
Annexure I or Annexure II but including articles mentioned in
Annexure III upto an aggregate value of two lakh rupees.
The Indian passenger should not have availed this concession
in the preceding three years.
-
Minimum stay of two years or more.
Personal and household articles, other than those listed at
Annexure I or Annexure II but including articles mentioned in
Annexure III upto an aggregate value of five lakh rupees.
(i) Minimum stay of two years
abroad, immediately preceding the date of his arrival on transfer
of residence;
(ii)
Total stay in India on short visit during the two preceding years
should not exceed six months; and
(iii) Passenger has not availed this concession in the
preceding three years.
(a) For condition (i), shortfall of
upto two months in stay abroad can be condoned by Deputy
Commissioner of Customs or Assistant Commissioner of Customs if
the early return is on account of :-
(i) terminal leave or vacation
being availed of by the passenger; or
(ii) any other special
circumstances for reasons to be recorded in writing.
(b) For condition (ii), the
Principal Commissioner of Customs or Commissioner of Customs may
condone short visits in excess of six months in special
circumstances for reasons to be recorded in writing.
No relaxation.]