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 :
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.
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
should NOT have availed of TR concessions in the last three
years prior to arrival into India.
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.
nationals must have a resident / business / work / entry visa.
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/-
At AIMS Logistics we specialise
in providing comprehensive relocation services apart from being
professional packers and movers and freight forwarders. We also
excel in pet moving and provide free information on customs and