Transfer of Residence Customs Duty rates and Charges


Transfer of Residence Customs Duty rates for NRI import – Transfer of Residence Customs duty rates & charges are set at 17% total for used or new items up-to 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 accessed value of all the items is more than 5 lacs,then the duty chargeable will be 35% on the remainder. The items that fall in this category are:

Read – Customs Duty import tariff rates after GST

For Transfer of residence rules for NRI click here

For transfer of residence custom import rules for vehicles click here.

Transfer of Residence Customs Duty rates of MAJOR ITEMS

  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.

Transfer of Residence Customs Duty rates MINOR ITEMS

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 Machine.
  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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