India exempts customs duty on specific goods for returning residents after living abroad for 365 days in two years.

The Government of India, through Notification No. 27/2016-Customs, exempts specified goods from customs duty for individuals returning to India after residing abroad for at least 365 days over the previous two years or those undergoing a bona fide transfer of residence. These exemptions apply to goods listed in Table I, with a full customs duty waiver, and Table II, with a reduced duty of 15% ad valorem. Conditions include not availing the concession in the preceding three years and limits on the value and quantity of goods. The notification is effective from April 1, 2016.

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