Customs - Duty on goods imported under Transfer of Residence

By Vijay Kumar

A Passport holder coming to India after a stay abroad of at least 365 days is eligible for;

1. Duty free import of certain goods like VCR (are they still in circulation?), Microwave oven, Personal computer - upto a value of Rs. 2 lakh

2. Import of certain items like Dishwasher, deep freezer at a duty rate of 15% up to the value of Rs. 5 lakh

Notification No. 27/2016- CUS., Dated:March 31, 2016