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Other Allowances

In addition to allowances listed at page 2, Indian passenger engaged in a profession abroad are allowed free of duty bonafide articles as follows: -

a) Returning after at least 3 months

  • Used household articles up to an aggregate value of Rs. 6000/-
  • Professional equipments upto a value of Rs. 10000/-

b) Returning after at least 6 months

  • Used household articles up to an aggregate value of Rs. 6000/-
  • Professional equipments upto a value of Rs. 20000/-

c) Returning after a stay of minimum 365 days during the preceding two years and on termination of work.

Used household articles and personal effects up to an aggregate value of Rs. 75,000 (including one unit each of specified articles * on payment of 30% duty).

"Professional equipment" means such portable equipment, instruments, apparatus or appliances as are required in profession by a Carpenter, Plumber, a Welder, Mason and the like and shall not include items of common use such as Camera, Cassette Recorder, PC, typewriter and other similar articles.

Any passenger, Indian or foreigner having stayed abroad for atleast two years (condonable in certain cases) and transferring his residence to India is allowed to import the following: -

  • Jewellery up to Rs. 10,000/- by a gentleman and up to Rs. 20,000/- by a lady, free of duty.
  • One unit each of specified articles * up to an aggregate of Rs. 5,00,000/- on payment of 30% duty.
  • Other used personal household articles free of duty.



* Specified Articles - (Whether new or old) are: major electronic articles of high value e.g. TV, VCR/VTR/VCD/ DVD, Home Theatre, Computer, Music System, AC, Cooking Range, Refrigerator, Video Camera.


Last updated on - 8th October 2009

 

Corporate Office :
Airports Authority of India,
Rajiv Gandhi Bhawan, Safdarjung Airport,
New Delhi - 110003
Ph : 91-11-24632950

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