An NRI residing abroad for minimum period of two years and
transferring his residence to India for a minimum stay of one year can avail benefit under the Baggage Rules, 1994.Under this scheme, the NRI can import his personal and household effects free of Customs Duty if such articles have been in his or his family's possession and use abroad for a minimum period of one year.
The exemption from Customs Duty is, however, not applicable in case of certain specified articles such as Fire Arms, Television, Video, Washing Machine, Cooking Range, Dish Washer, Music System, Personal Computer, Air Conditioner, Refrigerator, Deep Freeze, Micro Wave, Video Camera, Word Processor, Fax, etc. which would liable to Customs Duty at a concessional rate (currently 25%). It should also be noted that "Personal and Household effects" for the above shall not include gold jewellery in excess of Rs. 10,000 in value in case of a male member and Rs. 20,000 value in case of a female member.
This restriction will, however, not apply to jewellery which was
earlier taken out of India and is being brought back at the time of transfer of residence. Moreover, the Customs Authorities have also been empowered to consider condonation in the period of stay mentioned herein above under certain special circumstances.