Professional Returning to India
An Indian passenger who was engaged in his profession abroad shall on his
return to India be allowed clearance free of duty, in addition to the
regular allowances for Indian residents, articles in his bona fide baggage
to the extent mentioned below:
A. Indian passenger returning after at least 3 months.
1. Used household articles (such as linen, utensils, tableware, kitchen
appliances and an iron) up to an aggregate value of Rs. 12,000
2. Professional equipment up to a value of Rs. 20,000.
B. Indian passenger returning after at least 6 months.
1. Used household articles (such as linen, utensils, tableware, kitchen
appliances and an iron) up to an aggregate value of Rs. 12,000
2. Professional equipment up to a value of Rs. 40,000.
C. Indian passenger returning after a stay of minimum 365 days during the
preceding 2 years on termination of his work, and who has not availed this
concession in the preceding three years.
Used household articles and personal effects and items mentioned in (which
have been in the possession and use abroad of the passenger or his family
for at least six months), and which are not mentioned in Annex III (provided
they have been in the possession and use abroad of the passenger or his
family for at least six months or have been purchase from the duty-free shop
at the time of his arrival but before clearance from Customs), up to an
aggregate value of Rs. 75,000.
Articles from Annex II can be imported at a concessionary rate of duty of
15.3% flat rate, within the above limit of Rs. 75,000.
Only item from Annex III and
Annex II is allowed.
Professional Equipment
Such portable equipments, instruments, apparatus and appliances as are
ordinarily required in the profession in which the returning passenger was
engaged. Items meant to cover are that used by professions such as
carpenters, plumbers, welders, masons and the link. It does not include
items of common use such as cameras, cassette recorders, dictaphones,
personal computers, typewriters, and other similar items. e.g., the person
in computer profession cannot import computers under this scheme.
Family
Family includes all persons who are residing in the same house and form part
of the same domestic establishment.
Sources: www.cbec.gov.in
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