Circular No. 63/95-Cus.
dated 7/6/95
F.No. 605/74/95- DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject : Transfer of Residence Form in vogue for claiming benefits of Transfer of Residence under Chapter IV of the Baggage Rules, 1994 – reg.

  The undersigned in directed to say that it has been brought to the notice of the Board that the Transfer of Residence Form binge used in your Collect orate contains a clause that “the goods cleared by the passenger shall not be sold, displayed or advertised or offered for sale until their market price has displayed or advertised or offered for sale until their market price has depreciated to less than 50% of the market price when new”, although in terms of the existing provision, there is no such restrictions on the goods cleared as baggage by a passenger. A copy of the Transfer or Residence Form received with the reference in enclosed for your ready reference. As the Baggage (Conditions of Exemption) Rules, 1975 have already been rescinded, this clause in the Transfer of Residence form has to be deleted to avoid confusion in the minds of passengers.

2. It is, therefore, requested that necessary action in the matter may be taken immediately under intimation to the Board.

3. In this connection, it is pointed out that one firearm of permissible bore is allowed to be imported by persons transferring their residence to India under Chapter IV of the Baggage Rules, 1994. This is being allowed in terms of Ministry’s instructions dated 5.1.88 issued from F.No. 497/ 57/ 87-Cus VI. Such release is permitted subject to the condition that the firearm so cleared shall not be sold, transferred, loaned or otherwise parted with, for consideration or otherwise, to any other person in India during the life time of the person concerned. An endorsement to this effect is made in the arm licence and the passport of the passenger concerned at the time of clearance of the firearm. Such endorsement shall continue to be made by the customs authorities at the time of clearance of the firearm in question.

Sd /-
(T.R. Kapur)
Under Secretary (Cus. VI)

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Category : Custom Duty (7114)
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