India customs & Transfer of Residence: a returning resident’s guide
How the Transfer of Residence concession works under the Baggage Rules 2026 — eligibility, the duty-free and concessional bands, gold and currency allowances, and the clearance process. Verify current figures with Indian Customs/CBIC.
If you are moving back to India after a stint abroad, the rule that matters most is the Transfer of Residence (TR) concession. Under the Baggage Rules 2026 — notified on 1 February 2026 and in force from 2 February 2026 — a returning resident who has spent at least two continuous years abroad can clear used personal and household effects into India duty-free up to ₹7.5 lakh (raised from ₹5 lakh). Shorter stays get smaller bands, and a named list of appliances clears at a concessional duty rate rather than the standard baggage rate. [VERIFY current bands, appliance list and rates with Indian Customs / CBIC]
This guide covers who qualifies for TR, the duty-free and concessional bands by length of stay, gold and currency allowances under the new rules, and the step-by-step clearance process. Every regulatory specific below carries a verify flag because thresholds, the named appliance list and duty rates can change — always confirm the current position with Indian Customs/CBIC before you ship. If you are moving from the Gulf, see our Dubai → Mumbai guide and the Moving to India hub for the corridor detail.
- Transfer of Residence (TR): after ≥2 continuous years abroad, used household effects clear duty-free up to ₹7.5 lakh under the Baggage Rules 2026. [VERIFY]
- Shorter stays: 12–24 months = ₹3 lakh; under 12 months = ₹1.5 lakh duty-free. [VERIFY]
- A named appliance list clears at a concessional duty rate (historically ~15–16.5%); beyond the first unit or above the cap, the standard rate applies. [VERIFY]
- General duty-free allowance is ₹75,000; gold jewellery is by weight only (40 g female resident abroad ≥1 yr / 20 g others), value caps removed. [VERIFY]
- Currency: up to ₹25,000 in Indian notes; declare foreign cash > US$5,000 or total forex > US$10,000 (RBI/FEMA).
- Conditions, bands and the appliance list change — verify the current position with Indian Customs/CBIC before you ship.
Do you qualify for the Transfer of Residence concession?
Broadly yes if you have spent at least two continuous years abroad, have not availed TR in the preceding three years, and have not visited India for more than six months in the preceding two years — and ship your goods within the prescribed window after arrival. The duty-free band scales with how long you were abroad. [VERIFY the current conditions with Indian Customs/CBIC]
- At least two continuous years abroad (for the full ₹7.5 lakh band)
- Not availed Transfer of Residence in the preceding three years
- Not visited India for more than six months in the preceding two years
- Goods shipped within the prescribed window after arrival
- Used personal & household effects (not new goods in commercial quantities)
- New goods in commercial quantities (dutiable at the standard rate)
- Appliances beyond the first unit / above the value cap (standard rate, not concessional)
- Prohibited/restricted items regardless of TR status
⚑ Verify current TR eligibility, the duty-free bands, the named appliance list and duty rates with Indian Customs / CBIC before you ship.
Duty-free bands by length of stay abroad (Baggage Rules 2026)
| Time abroad | Duty-free band (used household effects) | Notes |
|---|---|---|
| ≥ 2 continuous years | ₹7.5 lakh [VERIFY] | Full Transfer of Residence concession; raised from ₹5 lakh. |
| 12–24 months | ₹3 lakh [VERIFY] | Intermediate band. |
| Under 12 months | ₹1.5 lakh [VERIFY] | Lowest band. |
| Named appliances | Concessional duty rate [VERIFY] | Historically ~15–16.5%; beyond first unit / over the cap = standard rate. |
The TR clearance process
Confirm eligibility FIRST
Check the ≥2-years / no-TR-in-3-years / ≤6-months-in-India conditions against the current rules before you ship. [VERIFY]
Prepare an itemised inventory
Detailed packing list with values; appliances listed separately so the named-list concessional treatment can be applied.
Ship within the prescribed window
Coordinate timing so goods arrive within the window allowed around your return.
File the customs declaration
Declare the TR claim, the duty-free band and any dutiable items; declare gold/valuables and currency over the limits.
Assessment & clearance
Customs assess the TR band and any concessional/standard duty; pay duty on anything above the band, then take delivery.
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Estimate my move costIndia customs & Transfer of Residence — FAQ
How much can I bring into India duty-free under Transfer of Residence?
Who qualifies for the Transfer of Residence concession?
How much gold can I bring back duty-free?
What are the currency limits?
What is the general duty-free allowance?
Do these figures ever change?
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