TRANSFER OF RESIDENCE REGULATION FOR CONCESSIONS OF DUTY FOR RETURNING PAKISTANIS
All returning Pakistani Nationals who have lived abroad for 2 years or more are eligible for claiming Transfer of Residence Concessions, under T/R Concessions. All “Used Household Goods” like Furniture, Crockery, Kitchenware, Clothing etc are released Duty Free by Local Customs, however Duty/Taxes are applicable on all Electrical Appliances whether used or new.
120 Days Short Visits to Pakistan: Consignees claiming Transfer of Residence must be fully aware that T/R facility is only offered to Pakistanis who have stayed abroad for 2 years or more and during their last 2 years their total visits/stays in Pakistan do not exceed 120 Days. If their total duration of stay exceeds 120 days, they would not be eligible for claiming T/R on their HHG. Subsequently, all HHG would be subject to Customs Duty.
Passport must show Travel Records of the last TWO years To/From Pakistan.
In case of New/Fresh Passport, Old Passport Must also be attached.
15 Days Shipment Deadline: all HHG shipments must be shipped from Origin Port/Airport within 15 Days of arrival of Passenger/Consignee in Pakistan. For e.g. if the Consignee returns back to Pakistan on 1st January, their shipment should be shipped from Origin Port/Airport prior to 15th January & this must reflect in their Bill of Lading /AWB.
FOR PAKISTANI CITIZENS HOLDING DUAL NATIONALITY:
If a person possesses any other country’s nationality/Passport but also has a Pakistani ID Card or a NICOP, he/she can also claim Transfer of Residence Allowances provided he/she fulfills all above Transfer of Residence / TR requirements. Further he/she must also present his/her Original Passport (Any Country/ Not necessarily a Pakistani Passport) & that Passport should contain his/her travel record of the past two years To/Fm Pakistan. If the client has a Fresh Passport, he/she must also attach his/her Old Passport. Further if the Customer also has a Pakistani Passport on which he/she has Pakistan Airport Arrival or Departure Stamps of Last Two Years, he/she will also be required to Attach that Original Pakistani Passport along with other Passport.
Pakistani Passport will NOT be required if No Pakistan Arrival or Departure Stamp is fixed. Customer can also call us for Further Clarifications prior to shipment & we will advise him/her with the complete procedure at this end. Required Documents are listed below.
Indian nationals or foreign nationals including those of Indian origin, transferring their residence to India or coming to India on employment, can import their personal effects and household goods into India free of duty subject to the following conditions.
'Shipper of the goods must have lived overseas for at least 2 years and must be transferring his/her residence to India. Indian nationals must not have visited India for more than 180 days in the preceding 2 years.'
Foreign nationals must have a resident/business/work/entry visa.
Shippers presence is required during customs clearance and therefore owner should have arrived into India before shipment arrives else demurrages/container detention will be quite heavy.
Duty free Goods: Old & used personal effects and house-hold goods such as clothes, books, kitchenware, furniture small appliances like mixer, juicer, iron etc. are allowed to be imported free of duty if these are used by the shipper.
Indian nationals coming to India on transfer of residence are allowed to import one vehicle. Import of both new as well as old cars is now allowed. Payment for the car must be made prior to arrival or owner in India. Shipment can be effected within 6 months of arrival. In lieu of a motorcar, one motorcycle can also be imported.
A no sale bond for 2 years has to be filed at the time of import. Duty can now be paid in Indian rupees and not in convertible foreign exchange.
Foreign nationals coming to India on employment can import one car regardless of cc. Customs duty on new cars in approx. 85.56 % of the value assessed. Customs duty on new cars is approx 182%.
Under Transfer of Residence (TR) rules and customs concessional duty of 25% of the value adjudicated is levied on the following new/old items: TVs, DVD players, VCR’s/Player or Video Television Receiver or Video Cassette Disk player, Home Theater Systems, Stereos, Dishwashers, Air-Conditioners, electric cooking range, electrical or liquefied petroleum gas cooking ranges, washing and drying machines, microwave oven, refrigerator with capacity over 300 Liters, deep freezer, video camera and accessories, sound recording equipment, video reproduction equipment, cinematographic films of 35 mm and above. Word processors, PC’s (desktop computers), laptop computer (Notebook Computer), domestic refrigerator (of capacity up to 300 liters or its equivalent fax machine, portable photocopiers, boats or aircraft.