| Sl. No. |
Item |
Limit |
Conditions |
1. |
VCR/VCP/VTR |
Only one piece of any of the 3 items |
Total value of all such items should not exceed Rs.1,50,000/-
Duty at the following rate is payable:
Basic Duty - 25%
Surcharge - 10%
SAD - 4% |
| Colour TV/Monochrome TV |
Only one piece of any of the 2 items |
2. |
Articles other than:
- Fire arms
- Catridges of firearms
- Cigarettes / Cigars / Tobacco
- Alcoholic liquor / wines
- Gold / Silver |
Upto Rs.12,000/- |
|
3. |
Used personal and household articles other than:
- Fire arms
- Cartridges of fire arms
- Cigarettes / Cigars / Tobacco
- Alcoholic liquor / wines
- Gold or Silver
- Colour / Monochrome TV
- VCR / VCP / VTR
- Washing Machine.
- Electrical / Liquified Petroleum Gas Cooking Range (other than Electrical / Liquefied Petroleum Gas stoves with not more than two burners and without any extra attachment)
- Dish Washer
- Music System
- Personal Computer
- Air Conditioner.
- Refrigerator
- Deep Freezer
- Microwave Oven
- Video camera or the combination of such video camera with one or more of the following goods, namely:
* Television Receiver;
* Sound recording or
reproducing apparatus;
* Video reproducing
apparatus.
- Word Processing Machine.
- Fax machine
- Vessels
- Aircraft
- Cinematographic films of 35mm and above
- Gold or silver, in any form, other than ornaments. |
No limit |
Passenger has stayed abroad for atleast immediately preceding two years.
Passenger has not stayed in India beyond 6 months during short visits to India during the preceding two years.
Passenger has not availed this concession in the preceeding three years |
4. |
Jewellery |
Male: Rs.10,000/-
Female: Rs.20,000/-
|
Passenger has stayed abroad for atleast immediately preceding two years.
Passenger has not stayed in India beyond 6 months during short visits to India during the preceding two years.
Passenger has not availed this concession in the preceding three years |
5. |
Jewellery taken out earlier by the passenger or by his family members from India |
No limit |
The fact should be proved to the Assistant Commissioner of Customs.
Export Certificate given at the time of taking jewellery out of India should be produced. |
6. |
Fire Arms |
One number |
It is in possession and use for a minimum period of one year by the passanger.
It should not be sold, loaned, transferred or otherwise parted with during the lifetime of the passenger.
Duty @ 150% is payable. |
