1. Person returning on a Bona fide transfer of residence (TR) to India after stay abroad for not less than two year can import USED personal Household effects free of duty subject to condition that the person:

   1). Has not made short visits to India, exceeding 6 months stay, during preceding 2 years. 2). Has not availed TR (Transfer of residence) concession in the preceding three years.

2. In TR case customs duty has to be levied on following items:
   TV, DIGITAL VIDEO DISC PLAYER, VIDEO HOME THEATRE SYSTEM, MUSIC SYSTEM, MICROWAVE OVEN, DISH WASHER, AIR CONDITIONER, FRIDGE OF CAPACITY ABOVE 300 LITRES OR ITS EQUIVALENT, DEEP FREEZER, FAX MACHINE, WORD PROCESSOR, VIDEO CAMERA, PORTABLE PHOTOCOPYING MACHINE, GOLD OR SILVER IN ANY FORM OTHER THAN ORNAMENTS & CINEMATOGRAPHIC FILMS OF 35MM AND ABOVE.
3. Single unit of each Items listed above is allowed to import in TR case at concessional rate of duty @ 15.45%
4. Foreign nationals who come on employment or for permanent settlement can also avail TR facilities provided he/she holds minimum one-year residential visa. Consignee has to pay customs duty as per rates shown above.
5. Only two litres bottle of Alcoholic Liquor and wine are permitted. 200 cigarettes or 50 Cigars or 250 gram Tobacco. If passenger brings more than free allowance then customs duty will be charged as per below:
   Cigarettes @ 153%
   Whisky @ 218%
   Wines and Beer @ 206%
6. A foreign national residing in India can import duty free foodstuff excluding fruit products, Alcohol and Tobacco upto the CIF value of INR 100,000 in a year. In this case Indian customs will make the import entries in his/her passport.
7. As per INDIAN customs rules & regulation unaccompanied baggage  (Air) must be dispatched within 15 days and incase of sea shipment within 30 days from the date of arrival of owner of goods in India (The delay may be condoned and the maximum is 60 days for air shipments and 90 days for surface shipments)
8. Please be noted that there will be octroi on all import shipment to Mumbai (Bombay). Octroi is tax, which pertains to state government, which is charged after shipment is released from customs.
9. Customs duty in NON -TR case (unaccompanied baggage) in excess of the permissible free allowance to be charged @ 36.05% on assessable value.
10. (Quoted rates are prevailing. B.M. International Pvt Ltd is not responsible for any misprint or error or omission, any cost, damages, delay or other detrimental events resulting from non-compliance. Further note that customs regulations are subject to change at any time. The proceeding information is a brief summary of customs regulations applicable to household goods shipments and is being provided for general guidance to assist our agents & customers).

(IMPORTS)

1. Original Bill of Lading/AWB
2. Owner’s passport
3. Indian customs will not accept the descriptions “PBO” or “CONTENTS UNKNOWN” on packing list/inventory, therefore please ensure that brief description of goods is mentioned on packing list/inventory.
4. List of articles with value and date of purchase
5. Customs declaration forms duly signed by owner of goods (provided by our company)
6. TR (Transfer of Residence) form duly signed by owner of goods (provided by our company).
7. Diplomatic goods including car require exemption certificate issued to the Embassy/High Commission by the Ministry of External affairs (MEA), New Delhi along with copy of passport

1. For speedy clearance please issue the Airway bill/Bill of Lading in the name of actual consignee and show our company name as notify party.
2. Mention the actual name of party /consignee (owner of goods) in shipper column of AWB/Bill of Lading.
3. For status control all original documents including Bill of Lading and inventory should be sent to us at our Head office address.
4. INDIAN CUSTOMS will not accept the descriptions “PBO” or contents “Unknown” on a packing list/inventory. Each carton listed must include a brief description of contents.
5. As per Indian Customs rules presence of passenger at POE/Airport of Entry is required along with his/her passport at the time of customs examination. 
6. Incase of DIPLOMATIC shipment presence of passenger is not required at POE/Airport of Entry.
7. Sealed container only for diplomatic consignments can move outside the port or ICD (Inland container depot).  For non diplomatic shipment goods will be cleared at port/Airport and will be transported by trucks to residence of consignee.
8. The major customs airport or port or dry port in India are at New Delhi, Mumbai (Bombay), Madras (Chennai), Bangalore (Bengaluru), Cochin, Calcutta (Kolkata) & Hyderabad. 
9. New Delhi, Bangalore and Hyderabad are dry ports. Cargo booked as FCL can only be cleared at these ports.  For LCL shipments please contact us for best POE. 
10. Quoted customs duty rates are prevailing and are subject to change without any notice.
11. Non-declaration and concealment of imported goods is an offence under the Indian Customs Act, which may result in confiscation. fines, penalties and even prosecution.
12. Trafficking in Narcotic drugs like Heroin, Charas (Hashish), Cocaine or in Psychotropic substances is prohibited and is punishable with imprisonment.
13. Import of firearms is strictly prohibited. Import of Cartridges in excess of 50 is also prohibited.  However, in the case of persons transferring their residence to India for a minimum period of one year, one firearm of permissible bore can be allowed to be imported subject to the conditions that:  the same was in possession and used abroad by the passenger for a minimum period of one year and also subject to the condition that such firearm, after clearance shall not be sold, loaned, transferred or otherwise parted with, for consideration or otherwise, during the lifetime of such person.  The firearms can be allowed in such cases on payment of applicable duty provided the passenger has a valid arms licence from the local authorities.
14. Import of Pet Animals: Domestic pets like dogs, cats, birds etc. are permitted to be imported.  Import of pets (dog & cat only) upto two numbers per passenger are allowed at one time subject to production of required health certificate from country of origin and examination of the said pets by the concerned quarantine officer.

The Import of second hand or used vehicles shall be subject to the following conditions:

1. The second hand or used vehicles shall not be older than three years from the date of manufacture.
2. The second hand or used vehicle shall have right hand steering, and controls, have speedometer indicating the speed in Kilometers and having photometry of the headlamps to suit “KEEP LEFT” traffic.
3. Import of vehicles shall be allowed only through the customs port at Mumbai.

A Second hand or used vehicle shall mean a vehicle that a) has been sold, leased or loaned prior to importation in India or b) has been registered for use in any country according to the laws of that country, prior to importation into India.

The import of new vehicles shall be subject to the following conditions:

1. The new vehicle shall
2. have a speedometer indicating the speed in Kilometers per hours
3. have right hand steering, and control
4. have photometry of the headlamps to suit “KEEP LEFT” traffic and
5. be imported from the country of manufacture
6. In addition to the conditions specified in (a) above, the new vehicle shall conform to the provisions of the Motor Vehicles Act, 1988 and the rules made thereunder, as applicable, on the date of import.
7. Whoever being an importer, who imports a vehicle into India shall
8. at the time of importation, have valid certificate of compliance as per the provisions of rule 126 of Central Motor Vehicle Rules (CMVR), 1989 for the vehicle model being imported, issued by any of the testing agencies.
9. Be responsible for all the provisions assigned to the manufacturer as per Rules 122 & 138 of CMVR, 1989 and for issuing form 22, as per provisions of CMVR 1989 and
10. Give an undertaking in writing that the proof of compliance to conformity of production as per rule 126A of CMVR shall be submitted within six months of the imports. Incase of failure to do so, no further import of new vehicle of that model shall be allowed thereafter.

 The import of new vehicles shall be permitted only through the customs port at Nhava Sheva, Calcutta and Chennai.

It is clarified that in cases of Indian nations or foreign nations of Indian origin returing to India for permanent settlement or foreign born wives of Indian nations bringing vehicles into India under the Public Notice in this behalf, customs duty can be paid in rupees derived by sale of foreign exchange or by debit to their NRE/FCNR accounts held in India or out of the funds held in their RFC account. In such cases, the authorised dealers will have to issue a certificate to that effect for submission to the customs authorities.  It will also be in order for the authorised dealers to open and maintain special non-convertible accounts in the name of the above categories of persons with funds derived either by remittances from abroad or by debit to their NRE/FCNR/RFC account in India for the purpose of paying customs duty.  The certificates issued by authorised dealers should, however, bear a clear superscription that the same have been issued for submission to the customs authorities for payment of customs duty, after assessment thereof.

Import Duty of Motor Cars etc

Motor cars, Motor cycles and scooters whether new or old imported into India are chargeable to duty under Tariff Heading 87.03 and 87.11 on the basis of their list price prevailing in the country of their manufacture on the date on which a Bill of Entry is presented. However, trade discount and depreciation on the value are deducted from the price list but freight from the country of manufacture and insurance charges are added.  The landing charges are also added to this to arrive at the final assessable value.

CUSTOMS DUTY RATE FOR OLD VEHICLES

1. Saloon cars: Customs duty @ 165% on assessable value
2. Motor cycles/Scooters Basic duty 105% + Additional duty 16% (Total duty @ 137.80%)

CUSTOMS DUTY RATE FOR NEW VEHICLES

1. Saloon Cars: Customs duty @ 108% on assessable value
2. Motor cycles/Scooters Basic duty 20% + Additional duty 16% (Total duty @ 39.20%)

DEPRECIATION

Depreciation of old and used vehicle is calculated from the date of First Registration of the Vehicle to the date of shipment or the date of departure of passenger from the respective country, whichever is earlier.
For every quarter during 1st year @ 4%
For every quarter during 2nd year @ 3%
For every quarter during 3rd year @ 2.5%
For every quarter during 4th year and thereafter 2% subject to a maximum depreciation of 70%
PLEASE NOTE CLEARANCE OF CAR AT ICD (INLAND CONTAINER DEPOT), NEW DELHI IS POSSIBLE INCASE THE VEHICLE IS MEANT FOR DIPLOMATIC MISSION OR PERSON HOLDING DIPLOMATIC STATUS IN EMBASSY/HIGH COMMISSION. NO CUSTOMS DUTY WILL BE LEVIED ON DIPLOMATIC CARS IF EXEMPTION CERTIFICATE IS PRODUCED, ISSUED BY MINISTRY OF EXTERNAL AFFAIRS BY GOVERNMENT OF INDIA.

FURTHER NOTE SUBJECT CUSTOMS DUTY RATE/DEPRECIATION FIGURES ARE PREVAILING AND SUBJECT TO CHANGE WITHOUT ANY NOTICE.

1. Original Bill of Lading
2. Foreign Registration/Title of Vehicle and/or Invoice
3. Manufacturers Invoice.  In the absence of which valuation as per available List price of the car would be resorted to.
4. Declaration for import of cars to be filed with the other relevant documents for clearance (Format can be supplied on demand)
5. Passport detailing date of departure and arrival in India and for endorsement of the “No sale condition”
6. Affidavit duly notarised of INR 100 stamp paper (Format can be supplied on demand)
7. Bankers Certificate for duty payment in Convertible Foreign Exchange
8. Insurance Policy