What is Transfer of Residence (TR)?

custom-duty

Anyone presently settled abroad, who are contemplating a return or plan extended stay in India, have an option of using the transfer of residency rules that offer relaxed customs rules regarding import of their personal belongings.

Whoever is returning or planning extended stay in India, should consider using transfer of residency, so that they can take advantage of relaxed customs duties. This facility allows the importer of personal or household to avoid paying custom duty on certain qualified items and pay reduced custom duty of certain items. Those taking transfer of residence are no longer subjected to any minimum stay requirements in India.

Transfer of Residence Eligibility

Foreign Nationals

To claim the transfer of residence "Foreign nationals" must have a valid "one year resident visa" from the date of arrival into India AND they must get a resident permit card within 2 weeks of arrival into India.

Indian Nationals

1

Minimum stay of 2 years aboard, immediately preceding the date of his arrival on transfer of residence.

2

Total stay in India on short visit during the preceding 2 year should not be exceed 6 month

3

Passenger or any member of his family has not availed this concession in the preceding 3 years.

Benefit of Transfer of Residence

Duty Free

Duty Free or Reduced Duty Allowance

TR process allows eligible candidate to avail duty free import on certain household good and reduced custom duty on others.

Depreciation Entitlement

Depreciation Entitlement

If household articles are used TR process will allow standard depreciation depending upon type and age of article.


Documentation Requirement under Transfer of Residence

  • Original Passport for Custom Clearance
  • Valid Visa for non-Indian Passport

Custom Duty Estimation under Transfer of Residence

A Passenger (including foreign national) returning after Minimum stay of Two years or more, be allowed clearance free of duty for used Personal and Household articles, up to aggregate value of Rs: 500,000/- Five Lakhs, provided the total stay in India on short visit during the two preceding years should not exceed six months and has not availed this concession in preceding 3 years

Items Custom Duty Estimate
Furniture 0.00%
Video Cassette Recorder or Video Cassette Player or Video Cassette Disk Player 0.00%
Digital Video Disc Player 0.00%
Music System 0.00%
Air-Conditioner 0.00%
Microwave Oven 0.00%
Word Processing Machine 0.00%
Fax Machine 0.00%
Portable Photocopying Machine 0.00%
Washing Machine 0.00%
Electrical or Liquefied Petroleum Gas Cooking Range 0.00%
Personal Computer (Desktop Computer) 0.00%
Laptop Computer (Notebook Computer) 0.00%
Domestic Refrigerators of capacity up to 300 liters or its equivalent 0.00%
Tube Color Television 15.45%
Video Home Theatre System 15.45%
Domestic refrigerators of capacity above 300 liters or its equivalent 15.45%
Deep Freezer 15.45%
Video camera or the combination of any such video camera with one or more of the following goods, namely:-
  1. Television Receiver;
  2. Sound recording or reproducing apparatus;
  3. Video reproducing apparatus.
15.45%
Cinematographic films of 35 mm and above 15.45%
Cigarettes, Cigars, Tobacco> 103%
Hard Liquor: [Whisky, Rum, Gin, Vodka, Brandy, Bourbon, Cognac etc.] 160%
Mild Liquor: [Wine, Cinzano, Campari, Sherry, Champagne etc.]: 150%
Beers [Made from Malt) 103%
Gold including bars, coins & ornaments, (restricted up to 1(one) Kg) Rs: 2,837/ 10 grams
Silver (restricted up to 10 kgs) : Duty per 1kg Rs: 3,615 / Kg
Firearms (including AIR GUN) & CARTRIDGES EXCEEDING 50: 103%
Flat Panel (LCD/LED/Plasma) Television 36.05%

Note: Custom information has been prepared to the best of our knowledge & experience. Custom Rules & Duties are subject to change without prior notice. We shall not be responsible for any error or omission.


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