INDIA

This document is subject to change as per Customs Rules & Regulations and it is recommended to verify this information with the respective ISS RELOCATIONS Office Operations Department prior to shipping. However, you are advised to read below our ISS India CRR document and be appraised of the regulations and rules.

Please note to refer further at www.iamovers.org under country guide.

Import Shipments into India:

Indian nationals, foreign nationals including those of Indian origin, transferring their residence to India or coming to India on employment, can import their personal effects and household goods into India duty free subject to the following conditions.

Transferee must have lived overseas for at least 2 years and must be transferring his/her residence to India. Transferee must not have visited India for more than 180 days in the preceding two years.

Foreign nationals must have a resident / business / work / entry visa or an OCI card. Goods must be shipped out within 30 days for Sea and 15 days for Air from the date of arrival of the owner into India; automobiles can be shipped with 6 months of arrival. If there is a delay, then goods can be cleared only if customs condone the delay. Each case will be decided on its merits.

The owner’s physical presence is mandatorily required [except in Mumbai / Delhi] during customs examination & clearance.  Owner should arrive in India before the shipment and be present in country until the shipment clears customs or else demurrage / container detention will be quite heavy.

The shipper must produce original passport reflecting a recent arrival stamp into the country – All household goods (old and used) and personal effects are duty free (as per annexure III of India Customs regulations) if in owner’s possession for at least 1 year (and used) under the Transfer Residence rule.  The total value of the Goods should not exceed Rs. 5 lakhs.  Any value exceeding Rs. 5 lakhs including the Electronics items, duty will be charged @ 38.5% irrespective of the size of the container.

• Original Passport will need to be turned over to Indian destination agent until shipment clears customs (should be issued for more than 3 years from the time of arrival of shipment.
• OCI Card in case of foreign passport
• Pan & Aadhar card copy
• Authority Letter/s (provided by destination agent in India)
• Baggage Declaration / TR Form (provided by destination agent in India)
• Inventory with valuation of each item & Indian Customs Declaration Form (provided by destination agent in India)
• Bill of Lading

The following items are allowed in your shipment but will be subject to tax and duty – All New articles are charged duty @ 38.5 %

The following electronic items (old) are charged duty of the value subject to a value limit of Rs. 5,00,000/- (approx. US $ 7000) regardless of usage. The items are Video Home Theatre System, Dishwasher, Music System, Domestic Refrigerator over 300 liters (Refrigerator should not be locked by a key), Deep Freezer, Microwave Oven, Video Camera. Concessional duty rate of 16.5 % is allowed only on the first unit. If the ship exceeds two or more of any appliances, or the combined value of all the above appliances exceeds Rs. 500,000 (US$ 10000) duty @ 38.5 % will be charged on the additional units/value.

Import duties on alcohol & spirits, etc. are very high in India (approx. 250 %) and on beer & wines (approx. 150%). If shipping alcohol please contact us prior to shipping for necessary information, as in most cases it’s prohibited and not allowed to import. 

Indian customs have introduced a New Customs Regulation with respect to import of Television Sets. As per this new notification, every television set will attract full customs duty at approximately 38.5% even under a transfer of residence.

Custom Duties:  Applicable for all shipments into India.

If on TR @ 16.5% and NON-TR at 38.5%]

e.g.: If a shipment assessed value is 5,00,000/- INR. 

The duty payable under TR @ 16.5% will be 85,000/- INR (The duty is mainly calculated only on white goods) all other items like clothes etc., if used and old no duties applicable.

For Indian customs Information please visit website https://www.cbic.gov.in/resources/htdocs-cbec/baggage-rules.pdf