Transfer of Residence – Duties, Ntfn 137/90 Superseded by 27/2016
[Customs Notification No. 27 dated
31st March 2016]
In exercise of the powers conferred
by sub-section (1) of section 25 of the Customs Act, 1962(52 of 1962), and in
supersession of the notification of the Government of India, in the Ministry of
Finance (Department of Revenue) No. 137/1990- Customs, dated the 20th March,1990, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.367(E), dated the 20th March, 1990 except as respects things done
or omitted to be done before such supersession, the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
the goods specified in column (2) of the each of Table I and Table II annexed
hereto, falling under Heading No. 9803 of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), when imported by-
(a) any person holding a valid passport issued
under the Passports Act, 1967 (15 of 1967) and returning to India after having
stayed abroad for at least 365 days during the two years immediately preceding
the date of arrival in India, or
(b) any person on a bona fide transfer of residence to India as part of
his bona fide baggage,-
from the
whole of the duty of Customs leviable thereon under
the said First Schedule in respect of goods specified in column (2) of the
TABLE- I annexed hereto and from so much of the duty of Customs leviable thereon under the said First Schedule as is in
excess of the amount calculated at the rate of 15% ad valorem in respect of goods specified in
column (2) of TABLE-II annexed hereto.
In case of
clause (a) above,-
(i) such person has
been working abroad and is returning to India after having stayed abroad for at
least 365 days during the preceding two years immediately preceding the date of
arrival in India;
(ii) the goods (other than those purchased from the
duty free shops at the time of arrival of such passenger) not accompanying such
passenger were shipped or despatched or arrived within the time limits
specified in the Baggage Rules, 2016;
(iii) such person should not
have availed this concession in the preceding three years; and
(iv) in respect of such
goods not more than one unit shall be permissible to such persons and the total
aggregate value of such goods imported free of duty by him shall not exceed
rupees two lakh.
In case of
clause (b) above,-
(i) such person has been residing abroad for a minimum period of
two years immediately preceding the transfer of residence and has not availed
this concession in the preceding three years;
(ii) the goods (other than those purchased from the
duty free shops at the time of arrival of such passenger) not accompanying such
passenger were shipped or despatched or arrived within the time limits
specified in the Baggage Rules, 2016;
(iii) not more than one unit of each item of such
goods shall be permissible per family and the person claiming the benefit of
this notification affirms by a declaration that no other member of the family
had availed of, or would avail of, the benefit of this notification in respect
of that item; and
(iv) the total aggregate
value of such goods shall not exceed rupees five lakh.
|
Table-I |
|
|
SNo. |
Goods |
|
(1) |
(2) |
|
1. |
Video Cassette Recorder or Video
Cassette Player or Video Television Receiver or Video Cassette Disk Player. |
|
2. |
Digital Video Disc player. |
|
3. |
Music System. |
|
4. |
Air-Conditioner. |
|
5. |
Microwave Oven. |
|
6. |
Word Processing Machine. |
|
7. |
Fax Machine. |
|
8. |
Portable Photocopying Machine. |
|
9. |
Washing Machine. |
|
10. |
Electrical or Liquefied Petroleum
Gas Cooking Range. |
|
11. |
Personal Computer (Desktop
Computer). |
|
12. |
Laptop Computer (Note-book
Computer). |
|
13. |
Domestic Refrigerators of the
capacity up to 300 litres or its equivalent. |
|
Table-II |
|
|
SNo. |
Goods |
|
(1) |
(2) |
|
1. |
Colour Television |
|
2. |
Video Home Theatre System. |
|
3. |
Dish Washer. |
|
4. |
Domestic Refrigerators of
capacity above 300 litres or its equivalent. |
|
5. |
Deep Freezer. |
|
6. |
Video camera or the combination
of any such video camera with one or more of the following goods, namely:- |
|
(a) |
television receiver; |
|
(b) |
sound recording or reproducing
apparatus; |
|
(c) |
video reproducing apparatus. |
|
7. |
Cinematographic films of 35mm and
above. |
|
8. |
Gold or silver, in any form,
other than ornaments. |
Explanation.-
For the purpose of this notification,-
(i) short visits, if
any, made by the person referred to in clause (b), during the aforesaid period
of two years shall be ignored if the total duration of stay on such short
visits does not exceed six months and shortfall up to a period of upto two months in a person’s stay abroad may be
condoned by the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs if he is satisfied that the person’s early return to
India has been caused by his availing of the terminal leave or a vacation or by
any other special circumstances, provided that on sufficient cause being shown
by the person concerned, the Principal Commissioner of Customs or the
Commissioner of Customs may condone the period of stay in excess of six months.
(ii) family includes all
persons who are residing in the same house and form part of the same domestic
establishment:
Provided
that on sufficient cause being shown by the person concerned, the Principal
Commissioner of Customs or the Commissioner of Customs may condone the period
of stay in India in excess of six months.
3. This notification shall come into force on
the 1st day of April,
2016.
[F. No. 520/9/2016- Cus-VI]