Effective rates of basic duty of customs on specified goods imported by persons returning to India after a period of not less than one year of stay abroad or under Transfer of Residence Rules, 1978 as part of bonafide baggage - 137/1990 - Customs -Tariff

Customs duty exemptions for returning residents allow specified household goods duty free subject to eligibility, declarations, and limits.

Exemption grants duty relief on specified household and personal goods imported as bona fide baggage by returnees after prescribed foreign residence or by persons transferring residence. TABLE I goods are fully exempt; TABLE II goods are exempt up to the duty equivalent of 15% ad valorem, with duty on the excess. Eligibility depends on residency duration, possession or duty free purchase declarations, shipping within Baggage Rules time limits, and compliance with per person or per family unit and aggregate value limits; limited condonation of stay requirements is authorized.