Transfer of Residence Calculator
Calculate TR duty-free allowance and estimate customs duty for returning NRIs under Baggage Rules 2026
Your relocation details
TR Eligible — up to ₹7.50L duty-free household goods
Goods must arrive in India by 29 November 2026 (within 6 months of your return)
What's covered under TR
Used furniture (sofas, beds, dining table, cupboards)
Used home appliances (washing machine, refrigerator, microwave, TV)
Used personal clothing and accessories
Used kitchenware and crockery
Books and musical instruments (personal use)
Used computer / laptop (personal use)
Used sports equipment (personal use)
Up to 2 pets (cats/dogs) — 2+ year abroad stay, advance NOC required
New provision under Baggage Rules 2026; apply for NOC from the destination quarantine authority before shipment
New items purchased abroad
New/unused items are not covered under TR — duty applies
Alcohol and tobacco
Standard duty-free limits apply; TR does not extend these
TR Process — Step by Step
Gather documentation before departure
Collect: passport copies showing departure and entry stamps, foreign address proof (utility bills, lease agreement), proof of employment or stay abroad (work permit, visa, employment contract).
Prepare a detailed inventory list
List every item being shipped — description, approximate value, new or used. Airlines and shipping agents require this; customs uses it for valuation.
Ship goods within the 6-month window
Goods must arrive in India within 6 months of your own arrival (or up to 6 months before). Plan sea freight (20–45 days transit) or air freight accordingly.
File a Baggage Declaration on arrival
Proceed to the Red Channel at the airport if carrying goods beyond the standard allowance. Submit the TR application to the Assistant/Deputy Commissioner of Customs at your port of arrival.
For unaccompanied goods: obtain a TR certificate first
If shipping by sea or air freight, apply to the customs office at your Indian destination city before shipment. Present the TR certificate to your shipping agent for duty-free clearance.
Pay duty on items exceeding your TR tier limit or excluded categories
Goods valued above your applicable tier (₹1.5L / ₹3L / ₹7.5L) or in excluded categories (new items, gold, alcohol) will be assessed for duty at a flat 10% rate. Keep purchase invoices and receipts.
Disclaimer: These are estimates based on standard duty rates. Actual customs assessment may vary. Engage a licensed Customs House Agent (CHA) for sea freight shipments.
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Transfer of Residence — Complete Guide for Returning NRIs (2025-26)
When NRIs return to India permanently, they can import their household belongings — furniture, appliances, electronics, clothing — at reduced or zero customs duty under the Transfer of Residence (TR) scheme. The Baggage Rules 2026 (effective February 2, 2026) significantly expanded this benefit, now covering NRIs who have been abroad for as little as 3 months and raising the top allowance from ₹5 lakh to ₹7.5 lakh for those who have been abroad 2+ years.
Understanding the TR tiers (Baggage Rules 2026)
The allowance is tiered based on consecutive time spent abroad: ₹1.5 lakh for 3–12 months, ₹3 lakh for 1–2 years, and ₹7.5 lakh for 2 or more consecutive years. These limits apply to the market value of used household goods — not replacement or insurance value. An important caveat: goods must be used (not new), and the customs officer has discretion in assessing “used” status. Photographs taken before packing are your best evidence.
What TR covers (and what it doesn't)
Covered items include sofas, beds, dining sets, refrigerators, washing machines, TVs, microwaves, laptops, clothing, kitchenware, books, sports equipment, and — under the new 2026 rules — up to 2 pets (with advance NOC from the destination quarantine authority).
Excluded: new items (even if purchased abroad for personal use), gold and silver jewellery (subject to separate jewellery concession), alcohol, tobacco, firearms, and motor vehicles. If any excluded item is included in your TR declaration, the entire shipment may be assessed at standard duty rates.
Vehicle import — not duty-free under TR
One of the most common misconceptions: motor vehicles cannot be imported duty-free under Transfer of Residence. Vehicles are explicitly excluded from the household goods TR allowance under the Baggage Rules. If you want to bring a car to India from abroad, standard customs duty applies: approximately 125% Basic Customs Duty on the CIF (Cost, Insurance, and Freight) value of the vehicle, plus 28% IGST and a compensation cess. The total effective cost is typically 2.8–3.5× the car's CIF value. In practice, most returnees find it cheaper to sell their overseas vehicle and buy a new one in India.
Process: filing for TR at customs
For accompanied baggage (goods brought in your luggage): declare at the Red Channel on arrival. For unaccompanied goods (sea or air freight): apply to the customs office at your destination city before shipment, obtain a TR certificate, and provide it to your Customs House Agent (CHA) for clearance. The 6-month window for goods arrival is strictly enforced — if goods arrive after 6 months from your arrival, the TR benefit is forfeited.
Frequently Asked Questions
What is Transfer of Residence (TR) and am I eligible?
Transfer of Residence is a customs benefit under the Indian Baggage Rules that allows NRIs returning to India permanently to import used household goods at reduced or zero duty. Eligibility starts from 3 months abroad under Baggage Rules 2026 — the longer you've been abroad, the higher your duty-free allowance. You must be returning to settle permanently (change of domicile). The benefit is available once in a lifetime.
What is the duty-free allowance for TR in 2025-26 under Baggage Rules 2026?
Under Baggage Rules 2026 (effective February 2026): 3–12 months abroad = ₹1,50,000; 1–2 years = ₹3,00,000; 2+ consecutive years = ₹7,50,000. These limits apply to used household effects only — furniture, appliances, clothing, books, laptops, kitchenware. New items, gold, alcohol, and vehicles are not covered under the household goods TR allowance.
Can I import my car duty-free under Transfer of Residence?
No. Motor vehicles are explicitly excluded from the Transfer of Residence household goods allowance. If you want to import a vehicle separately (not as part of TR household goods), standard customs duty applies: approximately 125% basic customs duty on the CIF value, plus 28% IGST and compensation cess. The total effective duty typically ranges from 280–350% of the car's CIF value, making most imported vehicles more expensive than buying locally in India.
What household items are covered and excluded under TR?
Covered (used): furniture, home appliances (washing machine, refrigerator, TV, microwave), personal clothing, kitchenware, books, personal computer/laptop, sports equipment, up to 2 pets. Excluded: new/unused items (even if purchased abroad), gold and silver jewellery, alcohol and tobacco, motor vehicles, firearms, commercial quantities of any item. Items must be genuinely used — condition and age matter.
When must my goods arrive in India relative to my own arrival date?
Under the Baggage Rules, your unaccompanied household goods must arrive in India within 6 months before or after your own arrival date. If goods arrive after the 6-month window, the TR benefit is forfeited and standard duty applies. Sea freight from Europe takes 20–45 days — plan shipment well in advance. For goods shipped after your arrival, the clock starts ticking from your arrival date.