(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 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 house 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.