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Higher Duty-Free Allowances
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’s stay abroad in the preceding two years:
| Duration of Stay Abroad | Old Limit (₹) | New Limit (₹) | Impact |
|---|---|---|---|
| 3 – 6 Months | 60,000 | 1,50,000 | Merged into a single “Short Term” slab (3-12 months). |
| 6 – 12 Months | 1,00,000 | 1,50,000 | 50% Increase |
| 1 – 2 Years | 2,00,000 | 3,00,000 | 50% Increase |
| 2 Years or More | 5,00,000 | 7,50,000 | 50% Increase to cover higher shipping/replacement costs. |
Important: these allowances apply to items listed in eligible item list only, limited to one unit per family.
Expanded Duty-Free Item List
To reflect modern lifestyles and reduce customs ambiguity, the eligible item list now includes:
- Smart Home: robotic vacuums, air purifiers, dehumidifiers
- Kitchen: air fryers, dishwashers, electric ovens, gas ranges
- Entertainment: gaming consoles (e.g., PlayStation), home theatre systems, projectors, Bluetooth speakers
- Work/Study: multifunction printers, desktop computers, tablets
- Wellness: massage chairs
Please note: drones are still excluded.
Equal Benefits for Foreign Nationals
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.
To qualify, expats must:
- Hold a valid visa (non-tourist).
- Intend to stay in India for at least one year (for 1-year allowance) or two years (for 2-year allowance).
Questions?
Our Head of Partner Relations and Service Delivery for India, Sujoy Dutta, is standing by to help. Please email your queries to sujoy.dutta@ags-globalsolutions.com.