Customs regulations in India

Regarding customs duty please note if the customer is coming under Transfer of Residence, used items like furniture, kitchen ware, crockery, cutlery, books and the items mentioned in Annexure III will be free of customs duty.

ANNEXURE III

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 capacity up to 300 litres or its equivalent.

The items mentioned in Annexure II will attract customs duty 15 + 3% on the assessed value.

ANNEXURE II

1. Colour Television (Old Model)
2. Video Home Theatre System.
3. Dishwasher.
4. Domestic Refrigerators of capacity up to 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.

LED & LCD Television will be charged at 35% + 3% customs duty.

Valuation will be done by the customs officers and they also check the value from the client and check in the net.

Usage of goods will be determined by customs officer after checking the goods.

Wine & Liquor are not permitted for import. If it is brought in baggage, as per the rule 9.1 litres of Liquor and 9 litres of wine are allowed for customs clearance with fine and penalty. Anything above the limit will be seized by customs.

Percentage of Customs duty: Wine – 150% Liquor – 160% on Assessable value.