CUSTOMS ADVISORY ON

IMPORT REGULATIONS IN INDIA

HOUSEHOLD GOODS

1. DOCUMENTATION REQUIRED
Copy of Air Waybill / Express Bill of Lading
Origin

Inventory list
Clients contact details in India

Original Passport
The original passport is mandatory for customs clearance purpose. Photocopy or attested copies of
passport are not accepted by Customs. For availing transfer of residence (T.R.), the passport must be
minimum three years old to the date of arrival. If this is not the case, then the previous old passport in
original is also required to scrutinize all previous data for last three years.
For shipments arriving in Bangalore - Customs also require the original passport of all adult members
of the Client’s family (should be three years old) to verify T.R. was not availed by any family member.

Employment Visa
From Client

An Employment Visa valid for one year or above from the date of latest arrival is required for all foreign
passport holders. Registration with the local Foreigner’s Regional Registration Office (FRRO) will have
to be taken care of right after the arrival.

Residence Permit
Permit (FRRO Registration)
A residence permit is required for all foreign passport holders including NRI’s (non-resident Indians)
holding PIO cards. The residence permit must be obtained by above mentioned foreign passport
holders upon registration with the local FRRO. Our orientation office will be happy to assist clients
upon arrival for immigration & FRRO registration process, if required. Foreign nationals of Indian origin
holding an OCI Card do not require to provide a residence permit.
Appointment Letter
Letter or Employment Letter
An appointment letter or employment letter is required from the company HR for expats relocating or
transferred for work reason.
Import Declaration List
For customs documentation, a list of all items in the shipment with depreciated values for each item is
mandatory. Client must provide us with all required details for his shipment and personal goods upon
arrival into India.
Customs forms

Customs Declaration Forms

These forms will be provided to the client upon arrival or at the time of import documentation. Our
Writer move coordinator will contact the client at the given time to obtain his signature. The rest will
be taken care of by us.
Authorization Letters
The authorization letters for clearing the shipment on client’s behalf will be provided by the Writer
move coordinator for client’s signatures along with the Customs Declaration Forms.
List of Electronics
In case of shipping electronic items, a separate descriptive list of electronic items with description /
quantity / make / model / serial no & values is always handy at the time of clearance.
Other

List of Wines / Spirits

We require a separate descriptive wine / alcohol list with exact number of bottles, kind of beverage,
brand name, percentage of alcohol & actual values, in case of wine or other alcoholic beverages
included in shipment.

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CUSTOMS ADVISORY ON
IMPORT REGULATIONS IN INDIA

2. IMPORT REGULATIONS

A person who is transferring his/her residence to India shall be entitled for duty free benefits on their personal & household
belongings in their possession abroad & used for more than 12 months. However one of each electronic items listed below
in Annexure-II, whether old or new are charged at a concessional rate of duty of 16.50% ad valorem (15% Basic Duty +
10% Surcharge
Surcharge on Basic Duty)
Duty) and one of each electronic items listed below in Annexure-III is allowed free of duty.

Transfer of Residence duty free benefits is entitled to returning Indians as well as Foreigners transferring their residence to
India subject to the fulfilment of prescribed eligibility conditions;

Annexure I
(Subject to full Customs Duty & import policy restrictions)
Firearms.
Cartridges of fire arms exceeding 50
Cigarettes exceeding 200 or Cigars exceeding 50 or Tobacco exceeding 250 gms.
Alcoholic liquor or wines in excess of two liters.
Gold and silver, in any form, other than ornaments.
Flat panel (LCD/LED/Plasma) Television.

Annexure II
(One of each electronic item listed below, whether old or new are charged at a concessional rate of duty
@ 16.50% ad valorem (15% Basic Duty +10% Surcharge
Surcharge on Basic Duty)
Duty) on the Customs assessed value)
Colour Television or Monochrome Television.
Video Home Theatre System
Dish Washer
Domestic refrigerators of capacity above 300 liters or its equivalent.
Deep Freezer.
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.
Cinematographic films of 35mm and above.

Annexure III
(One of each electronic item listed below is allowed free of duty)
Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
Digital Video Disc player
Music System.
Air-Conditioner.
Microwave Oven.
Word Processing Machine.
Fax Machine.
Portable Photocopying Machine.
Washing Machine.
Electrical or Liquefied Petroleum Gas Cooking Range
Personal Computer (Desktop Computer)
Laptop Computer (Note book Computer)
Domestic Refrigerators of capacity up to 300 litres or its equivalent.

WINE & ALCOHOLIC BEVERAGES

Import of Wine & Alcoholic Beverages is charged to high customs duty ranging from approx. 160% to 200% on the value
assessed by Customs depending on Alcoholic contents. In addition, heavy fine / penalty will be applicable at Customs
discretion.

Import of Wine & Alcoholic Beverages is restricted at ICD Bangalore due to State Govt. restrictions.

We strongly recommend NOT to include Wine & Alcoholic Beverages in the shipment as it delays the clearance process
resulting in heavy detention / demurrage on the shipment.

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CUSTOMS ADVISORY ON
IMPORT REGULATIONS IN INDIA
FOODSTUFF
We strongly recommend NOT to include foodstuff in the shipments as there are limitations & restrictions imposed by
various Govt. Authorities. Please check with us before including any foodstuff in shipments destined to India.

Foreign nationals are eligible to import dry foodstuffs up to a value of INR 100,000.00 per calendar year free of duty,
provided they have a valid one-year employment visa or work permit along with a residence permit. If not, full duty will
be charged @ 38.50% on the customs assessed value. Returning Indian nationals & foreign passports holders of Indian
origin are not entitled for duty free allowance on foodstuff. However, the import of dry foodstuff is subject to discretion
of Customs officials for obtaining an NOC from FSSAI / AQCS department.

For air shipments arriving into Delhi, the Air Customs allow Dry Foodstuff up to 5 Kgs and total value of foodstuff not
exceeding INR 10,000 for personal consumption without an NOC from FSSAI (Food Safety and Standards Authority of
India).

Meat, Fish, Poultry & Dairy products, in any form (Wet/Dry/Canned) are restricted for imports & requires AQCS (Animal
Quarantine and Certification Service) clearance.

CONDITIONS FOR IMPORTS & CUSTOMS CLEARANCE:

Transfer of Residence duty benefit can be availed only once in three years per family. Hence client or any of his family
members must have not availed this concession in the preceding three years.

Foreign nationals must possess one year employment visa from the date of his latest arrival and a valid residence permit.

Returning NRI’s holding foreign passport must possess a long term residence visa (OCI & PIO cards) and a valid residence
permit. OCI card holders are exempted for FRRO registration & residence permit.

Returning Indian nationals must have stayed abroad for minimum stay of two years, immediately preceding the date of
the passenger's arrival on transfer of residence. Shortfall of upto 2 months in stay abroad can be condoned by Assistant
Commissioner of Customs if the early return is on account of -
Terminal leave or vacation being availed of by the passenger, or
Any other special circumstances.
Total stay on short visits in India during the 2 preceding years should not exceed 6 months.

The personal & household belongings not in shipper’s possession and not used for more than 12 months are subject to
full duty @ 38.50% (35% Basic Duty +10% Surcharge Surcharge on Basic Duty)Duty) on customs assessed value. Also the
second/duplicate items listed in Annexure II & III are subject to full duty @ 38.50%
38.50% on customs assessed value.

The shipment must be shipped out within 30 days (in case of sea shipments) and 15 days (in case of air shipments) from
the date of passenger’s arrival into India. If there is a delay, then goods can be cleared under transfer of residence (TR)
only if customs condone the delay. Each situation will be dealt with on the merit of the case.

The shipment may land in India up to two months before the arrival of the passenger or within such period, not exceeding
one year as the Deputy / Assistant Commissioner of Customs may allow, for reasons to be recorded, if he is satisfied that
the passenger was prevented from arriving in India within the period of two months due to circumstances beyond his
control, such as sudden illness of the passenger or a member of his family, or natural calamities or disturbed conditions
or disruption of the transport or travel arrangements in the country or countries concerned on any other reasons, which
necessitated a change in the travel schedule of the passenger.

The condition of a compulsory one-year stay in India after claiming transfer of residence (TR) duty benefits has been
abolished.

The total aggregate value of such goods shall not exceed INR. 500,000 (Indian Rupees five hundred thousand).

Toiletries, Perfumery & Musical Instruments are fully dutiable.

Art effects and paintings will be treated as commercial items and subject to duties.

Important Note: The client’s presence is required during customs clearance. Therefore the owner should have arrived into
India prior to arrival of the shipment; else demurrage / container detention charges accrue.

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CUSTOMS ADVISORY ON
IMPORT REGULATIONS IN INDIA
LIST OF RESTRICTED & PROHIBITED GOODS
Firearms, ammunition and weapons unless licensed in advance.
Obscene literature, photographs or films. Any kind of Pornographic material.
Maps, atlas, literature which are not in accordance to the Govt. of India.
Counterfeit and pirated goods and good infringing any of the legally enforceable intellectual property rights.
Narcotic Drugs and Psychotropic substances.
Antiquities.
Cigarettes exceeding no. 200, or cigars exceeding no. 50, or tobacco exceeding 250g.
Gold or silver, in any form, other than ornaments. It is ideal to hand-carry such items and not include the same in the
shipment. Should this be included in the shipment, Writer Relocations will not be held responsible for its loss or damage.
Plants and their produce e.g. fruits, seeds.
Endangered species of plants and animals, whether live or dead.
Import of most species of wild life and articles made from flora and fauna such as Ivory, Musk, Reptile skins, Furs,
Shahtoosh etc. is prohibited. For any clarifications passenger should approach the Regional Deputy Director (Wildlife
Preservation) Govt. of India or the Chief Wildlife Wardens of State Governments posted at Calcutta, Delhi, Mumbai and
Chennai.
Any goods for commercial purpose: for profit, gain or commercial usage.
Radio transmitters not approved for normal usage.
Indian or foreign currency in any form.
Trafficking in Narcotic Drugs like Heroin, Charas, Cocaine or any Psychotropic substances is a serious offence and is
punishable with imprisonment.
Export or Import in prohibited and restricted goods commonly leads to arrest.
Any other items not considered as part of Household / Personal effects.
Explosives, Hazardous, Corrosive & Dangerous goods.

VEHICLES AND MOTOR CYCLES

1. DUCUMENTATION REQUIRED

Original bill of lading or copy of express bill of lading / Sea Waybill.

Importer’s Original Passport & Residence Permit.
Affidavit from the importer for permanent settlement in India under transfer of residence & not for sale for 2 years.

For Used Car & Motorcycle.

The Invoice of the Vehicle & Manufacturers Pricelist.
Original overseas registration certificate of the vehicle must be registered in importer’s name for a minimum period of
one year.
Original insurance certificate.
Service vehicle booklet.

For New Car & Motorcycle.

Manufacturer Invoice & Manufacturer Pricelist.
Original Certificate of Origin.
Original Type approval certificate.
Original Vehicle data certificate.
Payment proof.
Letter from the car dealer for exporting car / motorcycle out of origin country certifying that it is unregistered brand new
vehicle.

2. DUTY RATE APPLICABLE

For used cars: approx. 185% on Customs assessed value.
For new cars: approx. 120% on Customs assessed value.
For used motorcycles: approx. 150% on Customs assessed value.
For new motorcycles: approx. 100% on Customs assessed value.

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CUSTOMS ADVISORY ON
IMPORT REGULATIONS IN INDIA

3. IMPORT REGULATIONS
Returning Indian nationals must have stayed abroad for minimum stay of two years, immediately preceding the date of
the passenger's arrival on transfer of residence.
Foreign nationals are NOT allowed to import car / motorcycles under transfer of residence however they can import only
new car or motorcycle (any one) on payment of duty.
Foreign nationals coming to India for permanent settlement can import used car or motorcycle (any one) under transfer
of residence subject to permanent settlement proof of residence / PAN card & original passport.
New Car should be above 3000cc for petrol & above 2500cc for diesel & FOB value over US$ 40,000.
New motorcycle should be above 800 cc.
Foreign nationals are required to pay the customs duty in Indian currency.
The vehicle should be imported into India within six months of the arrival of the importer in India for permanent
settlement.
Import is subject to the condition that automobiles must have right hand steering and controls and must be Euro III
compliant.
Speedometer indicating the speed in kilometres.
Vehicle & Motor cycles should be shipped in a separate container (not with the HHE shipment) on a separate individual
bill of lading as treated & cleared as a commercial shipment.

PETS (CATS AND DOGS)

1. DOCUMENT REQUIRED
For pets arriving as accompanied freight (on an excess baggage ticket) or as unaccompanied freight (cargo mode), the below
listed documents are required 5-7 working days prior to arrival of the pet:

Pet Import Declaration per below Format signed in original by Client & duly attested by Indian Embassy or Notarised at
origin
Microchip Implantation Record.
Health certificate in prescribed format “Annexure I” for dogs & “Annexure
Annexure II”
II” for cats, issued by a Government Vet from
the country of export to the effect that
The dog imported is free from Aujossky’s disease, Distemper, Rabies, Leishmaoiasis, Leptospirosis and Tuberculosis.
The cat is free from rabies and distemper.
Annexure I (for Shipping Dogs to India)
Annexure II (for Shipping Cats to India)
Vaccination Record.
In the case of pets originating from countries where rabies infection is known to exist, a health certificate to the effect that
the pet was vaccinated against rabies more than one month ago, but within 12 months prior to actual embarkation.
Passport copy of the owner / caretaker of pet.
Travel ticket copy of the owner / caretaker of pet
Copy of Airway Bill if the pet is arriving as unaccompanied freight (cargo mode).

2. IMPORT REGULATIONS
Import of two pet animals is permitted as accompanied freight (on an excess baggage ticket) or as unaccompanied freight
(cargo mode) only to persons transferring their residence to India after two years of continuous stay abroad in terms of
Baggage Rules 1998 subject to production of the required health certificate from the country of origin and examination
of said pets by the concerned Quarantine Officer at this end. This new dispensation implemented with effect from 15th
April 2013.
The pets arriving as unaccompanied freight (cargo mode) are subject to customs duty approx. @ 38% of the custom
assessed value.
If the pets are arriving as unaccompanied freight (cargo mode), each pet must travel on one airway bill each.
A No Objection Certificate (NOC) from the Quarantine Officer at the Animal Quarantine Station in India has to be
obtained prior to departure of pets from origin.
On arrival the Quarantine Officer (prior appointment required) examines the pet at airport and issue of a temporary Health
Certificate.
Post 30 days of arrival, a certificate of health from local veterinarian has to be produced to the Animal Quarantine Station
to obtain a permanent quarantine certificate and complete the import obligations.

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CUSTOMS ADVISORY ON
IMPORT REGULATIONS IN INDIA

DETENTION & DEMURRAGE

1. AIR SHIPMENTS

Delivery order charges payable to respective Airlines at actual.

Airport handling charges payable to Airports Authority at actual.
Airport storage/demurrage charges applicable if the shipment is not cleared within 2 working days from the date of arrival
of shipment. The storage charges are calculated from the arrival date upto clearance date as per respective airport tariff.

2. SEA SHIPMENTS

Delivery order charges & DTHC is payable to respective Steamship Line / NVOCC agent at actual.
ICD/CFS handling charges (port charges) payable to respective ICD/CFS at actual.
Container detention charges applicable as per respective SSL tariff if the FCL containers are not cleared with the allotted
free period. Normally 5 days free period (incld holidays) is allotted by the SSL unless special free period is confirmed with
SSL at the time of booking at origin.
The storage/demurrage charges will be applicable if the shipment is not cleared within 3 days from the arrival of shipment
at respective ICD/CFS as per their tariff.

Disclaimer: Although Writer Relocations has tried to make the above information as accurate as possible, Writer Relocations accepts no responsibility for
any loss or inconvenience sustained by any person resulting from information given above.

Modified: 8th Feb 2018

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