Transfer of Residence Customs Duty rates and Charges

Transfer of Residence Customs duty rates &
charges are set at 17% total for used or new items upto an accessed amount of 5
lac rupees. This 17% consists of basic duty of 15% and Cess of 2%.Note that
only 1 piece of each maybe allowed of each item. If the sum accesed value of all
the items is more than 5 lacs,then the duty chargeable will be 35% on the
reamainder.The items that fall in this category are:



  1.  Color TV/MonochromeTV.
  2. MicroWave Oven
  3. Dish Washer
  4. Music System
  5. Air Conditioner
  6. Refrigerator of capacity above 300 litres.
  7. Deep Freezer
  8. Video Camera or the combination of any such video camera with TV receiver or sound
    reproducing apparatus or video reproducing apparatus.
  9. WorkProcessing Machine.
  10. FaxMachine
  11. Portable Xerox machine
  12. Home theater
  13. DVD player.


There are few used items that are exempted from Customs
duty altogether. However if they are new, they will attract duty.These items
are stated below:

  1. Video
    Cassette Recorder or Video Cassette Player or Video Television Receiver or
    Video Cassette Disk Player.
  2. Washing
  3. Electrical
    or Liquefied Petroleum Gas Cooking Range.
  4. Personal
    Computer (Desk Top Computer).
  5. Laptop
    Computer (Notebook Computer)
  6. Domestic
    refrigerators of capacity up to 300 liters or equivalent.


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