The value of personal and household goods eligible for duty-free import under the Transfer of Residence (ToR) scheme has increased significantly. Allowance limits are based on the duration of the importer\u2019s stay abroad in the preceding two years:<\/p>\n
<\/p>\n
| Duration of Stay Abroad<\/th>\n | Old Limit (\u20b9)<\/th>\n | New Limit (\u20b9)<\/th>\n | Impact<\/th>\n<\/tr>\n<\/thead>\n |
|---|---|---|---|
| 3 – 6 Months<\/td>\n | 60,000<\/td>\n | 1,50,000<\/td>\n | Merged into a single “Short Term” slab (3-12 months).<\/td>\n<\/tr>\n |
| 6 – 12 Months<\/td>\n | 1,00,000<\/td>\n | 1,50,000<\/td>\n | 50% Increase<\/td>\n<\/tr>\n |
| 1 – 2 Years<\/td>\n | 2,00,000<\/td>\n | 3,00,000<\/td>\n | 50% Increase<\/td>\n<\/tr>\n |
| 2 Years or More<\/td>\n | 5,00,000<\/td>\n | 7,50,000<\/td>\n | 50% Increase to cover higher shipping\/replacement costs.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Important:<\/strong> these allowances apply to items listed in eligible item list only, limited to one unit per family.<\/p>\n <\/p>\n To reflect modern lifestyles and reduce customs ambiguity, the eligible item list now includes:<\/p>\n Please note:<\/strong> drones are still excluded.<\/p>\n <\/p>\n Foreign nationals moving to India under the ToR scheme now explicitly receive the same duty-free allowances as Indian residents, provided they meet the stay requirements.<\/p>\n To qualify, expats must:<\/p>\n <\/p>\n |