India Transfer of Residence (TR) Rules
Moving back to India? Learn how to navigate Indian Customs and minimize duty payments.
What is "TR" Status?
Transfer of Residence (TR) is a facility for Indian nationals returning after a stay abroad of at least 2 years. It allows you to import used personal and household effects with concessional customs duty (usually 15% aggregate vs standard higher rates).
Eligibility for TR
- Minimum stay abroad of 2 years
- Total stay in India during preceding 2 years > 6 months (short visits allowed)
- Must not have availed TR facility in the last 3 years
- Must intend to stay in India for at least 1 year
The "Non-Exempt" List (Full Duty Applies)
Even with TR status, the following items attract higher duty (approx 38.5%):
- Flat Panel Televisions (LED/LCD/Plasma)
- Air Conditioners
- Dishwashers
- Deep Freezers
- Video Home Cinema Systems
- Gold over allowance (Men: 20g, Women: 40g)
The Process
Documentation
You need your original Passport (and previous one if validity changed recently). The Customs officer will inspect the stamps to calculate your stay abroad.
Packing List Valuation
Create a list of goods with depreciated values (not purchase price). Indian Customs uses a depreciation scale (e.g., 16% for 1st year used, 12% for 2nd year).
Goods Arrival
Your goods should ideally arrive within 1-2 months of your own arrival. You or your authorized Clearing Agent (CHA) must file the declaration.
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India Customs FAQs
Can I maximize my gold allowance?
Only if you wear it. Importing gold coins/bars is treated differently and attracts duty. The duty-free allowance is strictly for jewelry: 20g (max ₹50k) for men, 40g (max ₹1L) for women.
Can I bring my car?
Yes, but it is complex. You pay approx 125-200% duty unless you have owned it for a long time, and even then, duties are high. Most NRIs sell and buy new in India.
Do I need to be present at the port?
Often, yes. Customs officers may want to interview the owner to verify the "used" nature of goods, though a strong CHA can sometimes handle this.
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