Basic Guidelines on transfer of residence (TR) rules

Non Resident Indian, Foreign nationals (including those of Indian origin) staying abroad can avail of Transfer of Residence Concessions (TR) subject to the fulfillment of the following terms and conditions laid by Rule 8 of the Baggage Rules, 1998 :

• Indian nationals should have stayed abroad for a minimum period of two years immediately preceding their arrival into India. However, shortfall up to 2 months in stay abroad can be condoned by the Customs Authorities depending on the merits of each case.
• During this period of two years the passenger should not have made short visits exceeding 180 days. However, Customs Authorities may condone short visits in excess of 6 months in deserving cases.
• The passenger should NOT have availed of TR concessions in the last three years prior to arrival into India.
• The unaccompanied baggage must be shipped within 30 days of the passenger's arrival into India. In case there is a delay, shipment can be cleared only after customs authorities condone the delay on the basis of valid reasons, so produced.
• Foreign nationals must have a resident / business / work / entry visa.
• Customs Authorities insist on the owners presence during customs clearance and therefore owner should have arrived into India before shipment arrives, in the absence of which heavy demmurage/container detention will have to be borne by the consignee.

The condition of compulsory one-year stay in India after claiming Transfer of Residence concessions has been removed and consignees can now leave the country after claiming TR concessions.

Those returning Indians who do not meet the above requirements for claiming TR concessions, can avail benefits under Rule 5 (c) of the Baggage Rules, 1998 (famously known as Mini-TR). According to this rule, Indian nationals returning after a stay abroad of minimum 365 days during the preceding 2 years on termination of work / visa cancellation, and who have not availed this concession in the preceding 3 years can import used personal effects & household goods (which have been in their possession and use for atleast six months) free of duty, except the major electronic appliances, up to an aggregate value of Rs. 75,000/-

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