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2023

Customs Regulations in India – What You Need to Know

What you can bring duty-free under Transfer of Residence (ToR) and important Annexure rules.

India has specific rules for the import of personal effects under Transfer of Residence (ToR). If you qualify, used household goods (furniture, kitchenware, books, etc.) listed in Annexure III are generally duty-free.

Annexure III (Generally Duty Free under ToR)

  • Video/DVD players, Music systems, Air-conditioners, Microwaves
  • Washing machines, PCs, Laptops, Refrigerators (up to 300L)
  • Fax machines, Portable photocopiers, Cooking ranges

Annexure II (Attract Duty – 15% + 3%)

  • Colour TVs, Home theatre systems, Dishwashers, Deep freezers
  • Video cameras (with TV/sound recording)
  • 35mm+ cinematographic films, Gold/Silver (non-ornament form)

LED/LCD TVs are charged at 35% + 3%. Customs officers assess value and determine usage. Alcohol has very high duty (150-160%) and strict quantity limits.

Always work with an experienced international mover familiar with Indian customs to prepare proper ToR documentation and packing lists.