B.M. International

LIST OF PROHIBITED ARTICLES

Narcotic drugs,  Obscene  book,  Pamphlet,   paper,   drawing,    painting,   representation,   figure,  article   orobjectionable  literature of any kind. Appliances the object of which is silencing  of  fire arms exotic  wild life including    articles  made   of   Ivory.   All  weapons,   firearms   &    ammunition     require   possession   license.   Non-declaration   and   concealment   of   imported    goods   is   an    offence  under   the   Indian  Customs   Act,  which   may    result   in  confiscation. fines,  penalties  and  even  prosecution.

Trafficking   in  Narcotic drugs  like  Heroin,  Charas ( Hashish ),   Cocaine or  in  Psychotropic substances is prohibited and is punishable with imprisonment.

-           As per Indian customs  rules resident / tourist can avail duty free concession for import  of  personal effects upto a value of INR 25000.Goods in excess of INR 25000 will attract customs duty @ 40.87% on customs assessable value.

-          Person returning on a Bona fide transfer of residence (TR) to India after stay abroad for not less than two year can import USED personal Household effects free of duty subject to condition that the person:

1)      Has not made short visits to India, exceeding 6 months stay, during preceding 2 years.

2)      Has not availed TR (Transfer of residence) concession in the preceding three years.

-     In TR case customs duty has to be levied on following items:

TV,  DIGITAL VIDEO  DISC PLAYER,  VIDEO   HOME THEATRE SYSTEM,  MUSIC SYSTEM,  MICROWAVE OVEN,  DISH   WASHER,  AIR CONDITIONER,  FRIDGE OF CAPACITY  ABOVE 300 LITRES OR   ITS EQUIVALENT,  DEEP FREEZER, FAX MACHINE,   WORD PROCESSOR, VIDEO CAMERA, PORTABLE PHOTOCOPYING  MACHINE, GOLD OR SILVER IN ANY FORM OTHER THAN ORNAMENTS & CINEMATOGRAPHIC FILSM OF 35MM AND ABOVE.

-           Items  listed  above, whether  old  or   new of  single  unit  each  are  allowed  to   import  in TR case on concessional  rate  of   duty @ 15.3% with   value  restricted   to  INR 500,000/-   Additional   units  and   exceeding  value limits customs duty will be charged @ 40.8%.

-           Foreign  nationals  who come  on   employment or for  permanent settlement  can also avail TR facilities provided   he/she holds minimum one-year residential visa. Consignee has to be  pay customs duty as per rates shown above.

-           Only two  liters  bottle of  Alcoholic Liquor   and  wine is permitted.  If the  passenger brings  more  than   one bottle he/she has to pay customs duty @ 153% on whisky and on wine @ 206% on customs assessable value.  On cigarettes customs  duty will be  charged @ 153%

-           A foreign  national  residing  in India can   import duty  free foodstuff  excluding  fruit  products, Alcohol  and Tobacco upto CIF value INR 50,000 in a year.

-           As per  INDIAN  customs rules  &   regulation  unaccompanied  baggage must to  dispatched by air within 15 days and by surface with 30 days of arrival in India (The delay may be  condoned   and  the  maximum  is  60 days for air shipments and 90 days for surface shipments).

MOTOR VEHICLE

Import   of  passenger cars, Jeeps, Multi utility vehicles possible for following categories against payment of full customs duty:

1.       Individuals coming to India for permanent settlement after two-year’s continuous stay abroad.

2.       Resident Indians presented with a car as an award in any international event, match or competition.

3.       Legal heirs/successors of deceased relatives residing abroad.

4.       Physically handicapped persons

5.       Companies incorporated in India having foreign equity participation.

6.       Branches/offices of foreign firms.

7.       Honorary consuls of foreign countries on the recommendations of Ministry of External Affairs, Government of India.

8.      Journalists / Correspondents of  foreign  news  agencies having accreditation certificate with the press information Bureau, Ministry of Information and Broadcasting, Government of India.

The Import of second hand or used vehicles shall be subject to the following conditions:

1)      The second hand or used vehicles shall not be older than three years from the date of manufacture.

2)     The   second  hand or used  vehicle  shall  have right hand steering,   and  controls, have speedometer indicating the speed in Kilometers and having photometry of the headlamps to suit “KEEP LEFT” traffic.

A Second  hand  or  used vehicle  shall mean  a vehicle that   a)  has been sold,  leased or  loaned prior to importation in  India or   b)  has been registered  for use  in any  country according  to  the  laws  of that country,   prior  to  importation into India.

Import Duty of Motor Cars etc

Motor cars,  Motor cycles  and scooters   whether new or  old imported  into  India are  chargeable to duty under Tariff Heading 87.03 and  87.11 on the basis of their  list price prevailing in the country  of  their manufacture on the date on  which a Bill of Entry  is  presented.  However,  trade discount  and   depreciation  on  the  value  are deducted from the price list but freight from the country of manufacture and insurance charges are added.  The landing charges are also added to this to arrive at the final assessable value.

CUSTOMS DUTY RATE FOR OLD VEHICLES

(i)    Saloon cars @165% on assessable value.

(ii)  Motor cycles/Scooters Basic duty 105% + Additional duty 16% ( Total duty @ 137.80%)

(i)      Saloon Cars 104% on assessable value.

(ii)    Motor cycles/Scooters Basic duty 20% + Additional duty 16% (Total duty @ 39.20%).

Important note:

Quoted customs duty rates are prevailing and subject to change without any notice. At no stage B.M.International will be responsible for any mistake, misprint or error or omission