New StandardHigh ImpactBAGGAGE_RULES_2026
Official PDF (p. 66)BAGGAGE_RULES_2026 · Appendix I & Appendix II (TR Rules)
Transfer of Residence (TR) Concessions for Returning Residents and Foreign Professionals
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
TR procedures had fragmented value tiers and complex shortfall condonations.
New PositionAmended
Standardized 4-tier system for returning Indians: 3-6 months (₹60,000), 6-12 months (₹1,00,000), 1-2 years (₹2,00,000), 2+ years (₹5,00,000). 18 listed domestic articles permitted. Foreign professionals on valid non-tourist visa staying > 2 years receive duty-free household goods up to ₹5,00,000 and professional equipment up to ₹2,00,000.
Affected Syllabus Chapters
indirect-tax-laws-and-practice
customs-procedures-baggage-and-courier-post
Code: customs-procedures-baggage-and-courier-post
Authority Document Reference
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