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Transfer of Residence: bringing your household back to India

Moving back after years abroad? Customs gives you an extra duty-free allowance for used household goods, called Transfer of Residence (TR), on top of the normal baggage allowance. The Baggage Rules, 2026 (in force since 2 February 2026) set the limits.

How much you can bring duty-free

For Indian residents and tourists of Indian origin, the TR allowance for used personal and household articles depends on how long you lived abroad:

Time abroad TR allowance
3 to 12 months ₹1,50,000
At least 1 year in the last 2 years ₹3,00,000
2 years or more ₹7,50,000

This is over and above the normal duty-free allowance (₹75,000 for residents and tourists of Indian origin) and used personal effects. See our baggage rules guide.

The conditions

  • Short visits: your total time in India on short visits during the two years before your move should not be more than six months.
  • One claim: the ₹3 lakh concession cannot be claimed if you used it in the previous three years.
  • Small shortfalls: a shortfall of up to two months in the two years abroad can be condoned by customs; long short-visits can be condoned in special cases.
  • What counts: the allowance covers used personal and household goods. There is a list of items (such as a television, air conditioner, laptop, home theatre or projector) allowed at one unit each.

Shipping (unaccompanied baggage)

  • Your shipment can arrive up to two months before you, or should be dispatched within one month after you arrive. Customs can extend this, up to a year, for reasons outside your control.
  • Declare the contents electronically on Form CBD-II.
  • Use a mover who has handled TR clearances before. Keep your passport, visa history and an inventory ready.

Pets

If you lived abroad for two years or more, you can bring two pets (dogs or cats) under TR, with an advance No Objection Certificate from the Animal Quarantine and Certification Service or an import authorisation. See bringing pets to India.

Gold and jewellery

  • Jewellery: if you lived abroad for more than a year, up to 40 g (women) or 20 g (other passengers) free of duty.
  • Gold bars and coins are not part of the free allowances. Eligible passengers back after at least six months abroad can import up to 1 kg on payment of duty in foreign currency.

Cars

A car is not a household article under TR and carries heavy duty. Most returning families sell abroad and buy in India.

Source: Bangalore Customs, Baggage Rules 2026 FAQ (CBIC), checked 21 October 2026. Confirm with the customs office at your port of arrival before you ship.

Frequently asked questions

What is the Transfer of Residence allowance in India in 2026?

For Indian residents and tourists of Indian origin: ₹1.5 lakh after 3 to 12 months abroad, ₹3 lakh after at least one year in the last two, and ₹7.5 lakh after two years or more, for used personal and household articles.

Can my shipment arrive after me?

Yes. It should be dispatched within one month of your arrival, or can arrive up to two months before you. Customs can extend the time, up to a year, in special circumstances.

Can I bring my car under TR?

No. Cars are not covered by the TR allowance and attract full duty.

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