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Union of India - Section

Section 6 in The Baggage Rules, 2016

6. Transfer of residence.

(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 [Substituted by Notification No. G.S.R. 378(E), dated 31.3.2016 (w.e.f. 1.3.2016).]
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 inAnnexure I or Annexure II but including articles mentioned inAnnexure 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 inAnnexure I or Annexure II but including articles mentioned inAnnexure 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 inAnnexure I or Annexure II but including articles mentioned inAnnexure III upto an aggregate value of two lakh rupees. The Indian passenger should not have availed this concessionin the preceding three years. -
Minimum stay of two years or more. Personal and household articles, other than those listed atAnnexure I or Annexure II but including articles mentioned inAnnexure III upto an aggregate value of five lakh rupees. (i) Minimum stay of two yearsabroad, immediately preceding the date of his arrival on transferof residence;(ii)Total stay in India on short visit during the two preceding yearsshould not exceed six months; and(iii) Passenger has not availed this concession in thepreceding three years. (a) For condition (i), shortfall ofupto two months in stay abroad can be condoned by DeputyCommissioner of Customs or Assistant Commissioner of Customs ifthe early return is on account of :-(i) terminal leave or vacationbeing availed of by the passenger; or(ii) any other specialcircumstances for reasons to be recorded in writing.(b) For condition (ii), thePrincipal Commissioner of Customs or Commissioner of Customs maycondone short visits in excess of six months in specialcircumstances for reasons to be recorded in writing.No relaxation.]