Rule 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.
| Duration of stay board |
Articles allowed free of duty |
Condition |
Relaxation |
| (1) |
(2) |
(3) |
(4) |
| From there months upto six months |
Used 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 Passanger |
- |
| Fromsix months upto one year |
Used personal and household articles, other than those mentioned in Annexure I or Annexure II but including the articles mentioned in Annexure III , upto an aggregate value of one lakh rupees.
|
Indian Passanger |
- |
Minimum stay of one year during the preceding two years
|
Used personal and household articles, other than those mentioned in Annexure I but including the articles mentioned in Annexure II or Annexure III, upto an aggregate value of two lakh rupees . |
The Indian Passanger should not have availed this concession in the preceding three years . |
- |
| Minimum stay of two years or more |
Used personal or household articles ,other than those mentioned in at Annexure I but including those mentioned in Annexure II or Annexure III, upto the value limit of five lakh rupees.
|
(i) Minimum stay of two years abroad, immediately preceding the date of his arrival on the transfer of residence :
(ii) Total stay in India on short visit during the two preceding years should not exceed six months ; and
(iii) Passanger has not availed this concession in the preceding three year.
|
(a) For condition (i) shortfall of two months in stay of upto two months in stay abroad can be condoned by the Deputy Commissioner of custom or Assistant Commissinoer of custom if early return is on the account of -
(i) Terminal leave or vacation being availed of the passanger or ;
(ii) any other special circumstances for reason to be recorded in writing .
(b) For the condition (ii) the principal Commissinoer or Commissinoer of custom may condone short visit in excess of six months in special circumstances for the reason to be recorded in writing .
No Relaxation .
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