Transfer of Residence basics
This is called Transfer of Residence, or TR. It is set out in India’s Baggage Rules, 2026, which came into force on 2 February 2026 and replaced the older 2016 rules.
- Who it covers. Indian passport holders and people of Indian origin, including NRIs and OCI cardholders. Foreigners moving to India on a long-term visa have their own set of allowances.
- How much. The duty-free allowance depends on how long you have lived abroad. There are tiers for three to twelve months, at least one year in the last two, and two years or more. Two years or more gets the largest allowance.
- Conditions. For the two-year tier, short visits to India in the two years before your move should add up to no more than six months. The top tiers also require that you haven’t used TR in the previous three years.
- Appliances. Listed items like a TV, washing machine, fridge or laptop are generally allowed one of each, within the overall value limit.
Anything above the allowance is charged duty. Customs has the final say on each case, and the exact value limits are in the CBIC guide for international travellers.
