Baggage Rules Home
||
Export Import Policy & DGFT
matters
|| Customs matters
||
Central Excise matters ||
Shipping and Logistics Information
ieport.com - India's Premier portal on EXIM matters
--------------------------------------------------------------------------------
What is Transfer of Residence ?
Transfer of Residence (TR) is a facility provided to a person (either an Indian or a foreign passport holder, whether a minor or not and even a student) who intends to transfer his/her residence to India after a stay abroad of at least two years. This facility allows the person and his/her family to import personal and household articles free of duty and certain other listed items on payment of a concessional rate of duty.
What are the conditions of eligibility for availing Transfer of Residence ?
(i) Minimum stay of two years
abroad, immediately preceding the date of the passenger's arrival on transfer of
residence. Shortfall of up to 2 months in stay abroad
can be condoned by Assistant Commissioner of Customs if the early return is on
account of - (i) terminal leave or vacation being availed of by the passenger,
or (ii) any other special circumstances.
(ii) Total stay in India on short visits during the 2 preceding years should not
exceed 6 months. Commissioner of Customs may condone
short visits in excess of 6 months in deserving cases.
(iii) Passenger or any member of his family have not availed this concession in the preceding three years.
(iv) The person claiming this benefit affirms by declaration that no other member of the family had availed, or would avail this benefit within the above time-period. The term "family" includes all persons in the same house and forming part of the same establishment.
Note : Earlier there was a clause of minimum stay in India of 1 year after taking TR. This has since been abolished.