Taking a car to India on Transfer of Residency
The question
Raju has lived in the UAE for 42 years and is planning to return to India. He owns a 2005 Toyota Previa that his 30-year-old disabled son uses — the vehicle is equipped with a wheelchair fitting. Raju wants to bring the car with him on Transfer of Residency and has asked about customs duty, the formalities involved, and whether it is worth the effort.
The answer
The Government of India provides a concessional excise duty rate for vehicles imported by physically handicapped persons. The key points:
Documentation
As of 21 April 2016, the requirement for a manufacturer's certificate was removed. In its place, a certificate from the District Road Transport Officer is sufficient to establish eligibility for the duty concession.
Process
Two official notifications set out the rules:
- Guidelines for excise duty concession certificates for cars purchased by physically handicapped persons
- Amendment notification dated 21 April 2016
Practical advice
Work with a customs broker based in Mumbai, which is the primary port of entry for vehicles. A broker will tell you exactly what documents are required in your case and will handle the bulk of the paperwork. Given the complexity of NRI vehicle imports, a good broker usually saves more time and money than they cost.
Related reading
For the full rules on vehicle imports under Transfer of Residency, see our article on car imports for NRIs.
Disclaimer
Information provided is for general knowledge only and should not be deemed to be professional advice. For professional advice kindly consult a professional accountant, immigration advisor or the Indian consulate. Rules and regulations do change from time to time. Please note that in case of any variation between what has been stated on this website and the relevant Act, Rules, Regulations, Policy Statements etc. the latter shall prevail. © Copyright 2006 Nriinformation.com