If you've lived abroad for two or more continuous years and are now returning to India, you may qualify for Transfer of Residence (TR) — a customs concession that lets you import your household goods, furniture, electronics, and personal effects at zero or concessional customs duty. Tens of thousands of NRIs returning from the USA, UK, UAE, and Canada use TR rules each year. Sea Air Cargo Systems has handled TR shipments for 25+ years and manages the complete import chain — ocean freight, customs clearance (in-house with CHA Licence 11/1999), and delivery to your door in Bengaluru.
Transfer of Residence (TR) under Customs Notification 18/2022 lets an Indian national who lived abroad for ≥2 continuous years import household goods duty-free on return. This includes used furniture, electronics (TV, AC, fridge, washing machine), personal clothing, and household articles. The application must be filed within 3 months of returning to India. Prohibited: motor vehicles at concessional rate (full duty applies), alcohol (taxable separately).
Under Customs Notification 18/2022-Customs, the following used household articles are allowed duty-free under TR:
Items that are dutiable even under TR include alcohol and tobacco. Motor vehicles attract a Basic Customs Duty of 125% on CIF value — practically never worth importing. Prohibited items in all personal baggage include narcotics, weapons, counterfeit currency, Indian currency above ₹25,000, foreign currency above RBI limits, and items from endangered species (CITES).
If your goods arrive before you do, they may still clear under TR as long as you file within the 3-month window. For goods arriving separately, read our guide on unaccompanied baggage rules if you arrive before your goods.
To claim TR, you must be an Indian national who has resided abroad continuously for not less than 2 years. Short visits to India during this period (typically up to 180 days total) generally do not break the continuity requirement. Your passport entry/exit stamps and foreign residence documents are the primary proof.
Common mistakes that get TR applications rejected:
TR is designed for Indian nationals. OCI and PIO card holders may have different treatment depending on current RBI and customs circulars. Contact Sea Air and we will verify your specific eligibility based on the latest customs notification.
Most returning NRIs ship their goods by sea because air freight for an entire household is prohibitively expensive. Here are typical transit times and costs for LCL sea freight to Bengaluru (via ICD Whitefield or Chennai Port):
| Origin | Transit time | LCL cost (per CBM) | Best for |
|---|---|---|---|
| USA East Coast | 35–50 days | ₹5,500–₹7,500 | Large household moves |
| UK | 30–40 days | ₹4,500–₹6,500 | Furniture and appliances |
| UAE | 18–25 days | ₹2,500–₹4,000 | Fast, affordable route |
| Singapore | 18–25 days | ₹3,000–₹4,500 | Electronics and compact homes |
| Australia | 28–38 days | ₹4,500–₹6,500 | Full household returns |
A 3-bedroom household yields 15–20 CBM. At ₹4,500–₹7,500/CBM, freight ranges ₹70,000–₹1,50,000 by origin. For larger moves, full container for large household moves may be more economical. We also coordinate air freight imports to Bengaluru for urgent items.
Gather these documents before your goods arrive to avoid delays at customs:
Your CHA files the TR application on Form TR with these documents. Once customs approves, your goods are released without duty payment. If you are unsure about any paperwork, Sea Air's team — licensed since 1999 — will guide you through each step. We also work with international movers in Bangalore managing TR shipments for clients who want full-service support.
Enter your email and our CHA team will send you a personalised quote within 2 hours.
Transfer of Residence is a customs concession under Notification 18/2022-Customs that allows an Indian national returning after living abroad for ≥2 continuous years to import used household goods and personal effects duty-free. Covers furniture, electronics, clothing, books, and general household articles in reasonable quantities for personal use.
You must have continuously resided abroad for not less than 2 years. Short return visits to India (typically up to 180 days total) generally don't break the continuity requirement. Verified through passport entry/exit stamps and foreign residence documents.
Yes. Used consumer electronics (TV, laptop, mobile phone), home appliances (washing machine, refrigerator, air conditioner), and furniture are all eligible under TR if genuinely used — not brand new. New items in original packaging may be assessed at regular duty rates.
You must file your TR application with Indian customs within 3 months of arriving in India. If your goods arrive before you, they can clear customs under TR as long as you have arrived and applied within the permitted window.
A 2-bedroom apartment typically yields 8–12 CBM. LCL sea freight from USA East Coast to Bengaluru: approximately ₹5,500–₹7,000/CBM = ₹44,000–₹84,000 total freight. Transit: 40–50 days. Contact Sea Air for a specific quote — we handle TR shipments from USA, UK, UAE, Singapore, and Australia.
Motor vehicles attract BCD of 125% on their CIF value under TR, making it economically unviable for most returnees. A used car worth USD 20,000 CIF would attract approximately ₹20 lakhs in duty. Most TR returnees sell their cars abroad and buy in India.
Speak with our CHA team about importing your household goods duty-free to Bengaluru.
Sea Air Cargo Systems · CHA Licence 11/1999 · No. 21, Ground Floor, Behind TVS Cascadia, Mission Road, Bengaluru, KA 560027 · +91 90085 21186