https://www.taxtmi.com/circulars?id=12029 Government permits disposal of firearms imported as baggage under transfer of residence only after ten years from import, with disposal limited to persons legally entitled to possess firearms and the ten year restriction to be endorsed on the arms licence; additionally, an individual may import only one firearm under transfer of residence in their lifetime, and prior inconsistent Board instructions are modified accordingly. en-us Tue, 15 Jan 2013 00:00:00 +0530 Wed, 11 Feb 2026 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=12029 Government permits disposal of firearms imported as baggage under transfer of residence only after ten years from import, with disposal limited to persons legally entitled to possess firearms and the ten year restriction to be endorsed on the arms licence; additionally, an individual may import only one firearm under transfer of residence in their lifetime, and prior inconsistent Board instructions are modified accordingly. Circulars Customs Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=12029