Moving to India: customs & Transfer of Residence checklist
India's Baggage Rules, 2026 give people moving to India a Transfer of Residence (TR) allowance of ₹1.5, 3 or 7.5 lakh of duty-free household goods, depending on how long you lived abroad. Answer five questions to see your likely cap and the CBD-II declaration you need, then check every item against the Customs, plant-quarantine and animal-quarantine rules before you pack.
1. Do my goods clear duty-free? (Transfer of Residence (TR) allowance — Baggage Rules, 2026 (rule 7))
Which of these describes you?
Are the goods your own personal and household property, not for sale or business use?
Does your shipment fit the time limits (your arrival and the shipment close together)?
Does the shipment include any of these?
Documents to clear your shipment
- Form CBD-II — Unaccompanied Baggage Declaration Form for Import, filed electronically on ICEGATE with baggage type "TR": passenger details, dates of departure from and arrival in India, short visits during the preceding two years, prior TR claims, transport documents and every article with brand, quantity, unit value and total declared value; signed by you or your authorised person
- Passport with visa, residence permit or OCI card — plus your old passport if the stay abroad spans two (CBD-II asks for the old passport number; stamps prove your time abroad and short visits)
- Evidence of your stay abroad — visa or residence-permit history, employment contract or letters; foreign professionals also need their Indian visa category (employment, business, entry/X) to support the intended period of stay declared on CBD-II
- Itemised, valued packing list matching the CBD-II article table — article description, brand, quantity, unit value, total value; mark the one unit of each Annexure-II appliance (TV, refrigerator, washing machine, AC, etc.) with serial numbers
- Bill of Lading or Air Waybill (master and house numbers), Import General Manifest (IGM) number and date, container and seal numbers — all requested on CBD-II
- Authorisation letter for your customs broker / customs house agent (CHA) — the Regulations allow any person you authorise to file the unaccompanied-baggage declaration; CBD-II has a field for the authorised person
- If relevant: Form CBD-I on ATITHI for dutiable items in accompanied baggage (up to three days before arrival); Advance NOC from AQCS for a pet; Currency Declaration Form for foreign currency notes over USD 5,000 or total foreign exchange over USD 10,000
What is taxed and what is not
- Within your TR cap (₹1,50,000 / ₹3,00,000 / ₹7,50,000 by tier): no customs duty. TR is in addition to the duty-free clearance of used personal effects and the ₹75,000 general free allowance (₹25,000 for tourists of foreign origin).
- Value above the cap and Annexure-I articles: customs duty on the excess. CBIC's passenger guide puts the baggage rate at 38.5 % (35 % BCD + Social Welfare Surcharge of 10 % of the BCD) of the value — this figure predates the 2026 rules, so confirm the current rate with your customs broker before shipping high-value items.
- Alcohol and tobacco above the two-litre / 100-cigarette limits: spirits and wine 50 % BCD + 100 % AIDC; beer 100 % BCD + 10 % SWS; cigarettes 60 % BCD + 10 % SWS + CVD + NCCD + IGST (CBIC passenger guide).
- Vehicles: full tariff duty plus IGST and cess — no TR concession. Firearms: 100 % BCD + 10 % SWS with an Arms Act licence. Pets: AQCS Advance NOC processing fee ₹1,000 via BharatKosh; any quarantine testing is at the owner's cost. Detained baggage: storage charges, then duty plus interest on release.
2. Can I ship it? — Quarantine item checker
India checks household shipments on three fronts: Customs (value caps, Annexure-I exclusions and prohibited goods), the Plant Quarantine Organisation (seeds, plants, soil and plant produce under the Plant Quarantine Order, 2003) and the Animal Quarantine & Certification Services (pets and animal products under the Livestock Importation Act, 1898). The CBD-I declaration asks specifically about meat and dairy, seeds and plants, pets, satellite phones, drones, televisions and gold. Search an item or filter by category.
Don't ship — Prohibited or assessed separately — leave it outDeclare + clean — Declare, clean/dry it, expect inspection or treatmentDeclare — Declare and list it clearlyNo concern — No specific concern
No match — if it is made of wood, plant or animal material, is food, or has been outdoors, declare it and check with the authority before packing.
Declare
Fresh fruit, vegetables, nuts, cut flowers, garlandsPlant produce for personal consumption under 2 kg may enter without an import permit or phytosanitary certificate; anything more needs both. Declare on CBD-I item 18(v). Never pack fresh produce in a sea shipment.
Food
Don't ship
Meat, poultry, fish, eggs, dairy, meat or milk productsCBD-I requires a declaration of meat, dairy, fish and poultry products; AQCS treats meat, egg, milk products and pet food as high-risk animal products needing a sanitary import permit. Leave them out of the shipment.
Food
Declare
Alcohol — wine, spirits, beerTwo litres duty-free per passenger. Anything more is an Annexure-I article: declare it and pay duty (50 % BCD + 100 % AIDC on spirits and wine; 100 % BCD + 10 % SWS on beer).
Food
Declare
Cigarettes, cigars, tobaccoAllowance: 100 cigarettes or 25 cigars or 125 g tobacco. Above that is Annexure-I and taxed heavily; packs must carry the prescribed pictorial warning.
Food
Declare
Dried and packaged food — spices, tea, rice, snacks, supplements, protein powderKeep quantities clearly personal — goods in commercial quantities are never bona fide baggage. List them on the packing list; plant-origin produce above 2 kg falls under plant-quarantine rules.
Food
Don't ship
Pet food, treats, chewsPet foods are on AQCS's list of animal products requiring a sanitary import permit (S.O. 2666(E)). Buy in India rather than ship.
Pets & animals
Declare
Pet dog or cat (up to two)Allowed under TR only after 2+ years abroad. Apply for the AQCS Advance NOC on ATITHI 2.0 at least 7 days before flying with the vet health certificate, rabies certificate (vaccinated more than 1 month but less than 12 months before travel) and microchip details; fee ₹1,000. Airlines will not board a pet without it. Entry only via Delhi, Mumbai, Chennai, Hyderabad, Bengaluru or Kolkata; Final NOC issued at the airport, 15-day quarantine if the animal shows signs of illness.
Pets & animals
Don't ship
Other pets — birds, rabbits, reptiles, live fishOnly cats and dogs can be imported under the Baggage Rules. Live animals are a restricted import needing DGFT authorisation (granted case by case); specified live birds and animals are prohibited outright.
Pets & animals
No concern
Pet beds, cages, carriers, leads, aquarium equipment (no live fish)Ordinary household articles — list them and ship them clean and dry. No pet feed or bedding may travel with the animal itself.
Pets & animals
Don't ship
Ivory, shahtoosh, big-cat skin, tortoise shell, coral, taxidermy of protected speciesWildlife products are on Customs' prohibited list (Wild Life (Protection) Act, 1972). Confiscation and prosecution — do not pack.
Decor & ornaments
Declare
Leather goods, wool, sheepskin rugs, feathers, antlers of non-protected speciesEveryday leather and wool items are personal effects. Anything that could be from a protected species needs provenance — if in doubt, leave it behind.
Decor & ornaments
No concern
Wooden furniture — tables, chairs, beds, wardrobesFinished furniture has no plant-quarantine declaration line; list it as used household articles — it counts toward your TR value cap.
Wood, cane & bamboo
No concern
Bamboo, cane, rattan and wicker furniture and basketsTreated, finished items are ordinary household goods. Raw or unprocessed bamboo and cane are plant material — see untreated timber.
Wood, cane & bamboo
Declare + clean
Untreated timber, logs, firewood, bark, wood with bark, raw bambooRaw plant material falls under the Plant Quarantine Order, 2003; the PQ fee schedule has fumigation or disinfestation at the importer's cost. Expect inspection, treatment or refusal — leave it behind.
Wood, cane & bamboo
Declare
Musical instruments — piano, guitar, keyboard, violinA musical instrument (piano, guitar, etc.) is on the TR Annexure-II list: one unit duty-free within your cap. Mark it on the packing list with make and serial number.
Wood, cane & bamboo
No concern
Wooden carvings, masks, statues, picture framesFinished wooden decor is a household article within the cap. Items over 100 years old are antiquities — see below.
Wood, cane & bamboo
Declare
Antiques and antiquities (over 100 years old)CBIC lists antiquities among prohibited and restricted goods. Declare them, carry provenance and proof of purchase, and check with your broker before shipping anything of Indian origin.
Decor & ornaments
Declare
Maps, atlases, globes, wall maps, books showing India's bordersMaps and literature showing Indian external boundaries incorrectly are prohibited. Check atlases, globes, children's books and framed maps before packing.
Decor & ornaments
Don't ship
Pornographic or obscene materialProhibited import.
Decor & ornaments
Don't ship
Counterfeit or pirated goods — fake branded bags, copied DVDs, replica watchesGoods violating legally enforceable intellectual property rights are prohibited; counterfeit Indian currency, stamps and coins likewise.
Decor & ornaments
Declare + clean
Dried flowers, potpourri, wreaths, seed-pod and pine-cone decorationsPlant material — declare under CBD-I item 18(v) "flowers / other planting material". Expect inspection; seeds and pods may be refused.
Decor & ornaments
No concern
Carpets, rugs, cushions, curtains, religious idols, brasswareOrdinary household articles — describe them clearly and they count toward the TR value cap.
Decor & ornaments
Don't ship
Live plants, cuttings, bulbs, tubers, seeds for sowingEven small personal quantities need an import permit and a phytosanitary certificate and may enter only through Amritsar, Chennai, Kolkata, Mumbai or New Delhi; many species are prohibited under Schedule IV of the PQ Order. Not practical in a household shipment.
Garden & plants
Don't ship
Soil, compost, potting mix, earth, clay, fertiliserSoil, earth and clay are regulated plant-quarantine material subject to fumigation at the importer's cost. Leave them out — empty and clean every pot.
Garden & plants
Declare + clean
Garden tools, lawnmower, wheelbarrow, plant pots (empty)Household articles within the cap, but scrub off all soil and plant debris first — soil is quarantine material.
Garden & plants
No concern
Outdoor furniture, barbecue, parasols, garden ornamentsNo specific concern — clean of ash, grease and soil and list them clearly.
Garden & plants
No concern
Bicycles, children's bikes, scooters (non-motorised)Household articles within the cap. Petrol scooters and motorbikes are motor vehicles — see Vehicles & machines.
Outdoor, sport & camping
No concern
Camping gear, tents, hiking boots, fishing rods, kayaks, sports equipmentNo specific concern — clean off soil and plant matter and list them.
Outdoor, sport & camping
Declare
DronesRestricted goods — declare on CBD-I item 18(x) and go through the Red Channel. Check Indian drone rules before shipping; undeclared drones are detained.
Outdoor, sport & camping
Declare
Satellite phonesRestricted — CBD-I item 18(vi) asks specifically; Red Channel and licence required, otherwise detained. Leave it out of the container.
Outdoor, sport & camping
Declare
Radio transmitters, walkie-talkies, ham radio equipmentRadio transmitters not approved for normal usage are restricted. Declare and expect checks.
Outdoor, sport & camping
Declare
Firearms, air guns, ammunitionAnnexure-I: never duty-free. One firearm per lifetime on TR with an Arms Act licence, one year's prior ownership and duty at 100 % BCD + 10 % SWS; ammunition is restricted and over 50 cartridges is Annexure-I.
Outdoor, sport & camping
Declare
Refrigerator, deep freezer, dishwasher, microwave, gas cooking range, electric oven, air fryer, water dispenserAnnexure-II appliances: one unit each duty-free within your TR cap. A second unit is dutiable. List make, model and serial number.
Kitchen
No concern
Crockery, cookware, cutlery, small kitchen appliancesOrdinary household articles within the cap — clean and free of food residue.
Kitchen
Declare
TelevisionAnnexure-I: excluded from the general free allowance, so a TV in accompanied baggage is always dutiable (CBD-I item 18(ii)). Under TR one television is allowed within your cap; a second is taxed.
Household
Declare
Washing machine, dryer, air-conditioner, air cooler, air purifier, dehumidifier, oil heater, vacuum or robotic vacuum, massage chairAnnexure-II appliances: one unit each duty-free within the TR cap. Mark them on the packing list.
Household
Declare
Laptop, desktop PC, tablet, printer, projector, gaming console, home theatre, amplifier, Bluetooth speakers, video cameraAnnexure-II: one unit each within the TR cap. Separately, a passenger aged 18+ may bring one new laptop duty-free in accompanied baggage.
Household
No concern
Sofas, mattresses, beds, books, clothing, linen, toys, used personal effectsUsed personal effects are duty-free; other household articles count toward the TR cap. Describe each box's contents.
Household
Declare
Gold and silver jewelleryResidents and tourists of Indian origin back after over a year abroad: 40 g (female) or 20 g (others) duty-free; the rest is dutiable and must be declared (CBD-I item 17). Do not ship jewellery in the container — carry it and declare.
Household
Declare
Cash and travellers' chequesCurrency Declaration Form if foreign currency notes exceed USD 5,000 or total foreign exchange exceeds USD 10,000; Indian currency over ₹25,000 must also be declared.
Household
Declare
Prescription medicines, narcotics, psychotropic substancesNarcotic drugs and psychotropic substances are prohibited. Carry personal prescription medicines in hand luggage with the prescription — never in the container.
Household
Don't ship
Car, motorbike, scooter, vehicle partsNot baggage — full tariff duty, IGST and cess apply and import-policy conditions (right-hand drive, under three years old, Mumbai port) are strict. Most movers sell at origin.
Vehicles & machines
No concern
Generators, power tools, outboard motors, sewing machinesHousehold machinery counts toward the TR cap. Multiple units of the same tool look like commercial goods, which are never baggage.
Vehicles & machines
Declare
Boxes labelled "misc", "stuff" or not itemisedCBD-II requires every article's description, brand, quantity, unit value and total value. Undeclared or mis-described goods are liable to confiscation under s.111(l)/(m) of the Customs Act.
Packing
Don't ship
Goods in commercial quantities, stock for resaleNever bona fide baggage, even on payment of duty — treated as non-bona fide baggage with action under the Customs Act, 1962.
Packing
How to pack so you clear inspection first time
- Build the inventory in CBD-II format from day one: article description, brand, quantity, unit value and total declared value per line, with the currency stated.
- Ship only one unit of each Annexure-II appliance (TV, fridge, washing machine, AC, laptop, etc.) and record make, model and serial number — a second unit is dutiable.
- Keep alcohol to two litres and tobacco to 100 cigarettes; leave out meat, dairy, pet food, seeds, live plants and soil altogether.
- Match the timing window: dispatch within one month after you land, or arrive no more than two months before you — otherwise apply for an extension in writing.
- Collect your passport stamps and old passport: CBD-II asks for every short visit to India in the preceding two years and any TR claimed in the last three.
- When in doubt, declare. Non-declaration or mis-declaration can mean confiscation, fines, penalties or prosecution — declaring a permitted item costs nothing.
Penalties and costs
- Undeclared or excess dutiable or prohibited goods in baggage are liable to confiscation under section 111(d), (l) and (m) of the Customs Act, 1962; Customs may offer a redemption fine in lieu of confiscation (s.125) of up to the market price of the goods less duty, with duty still payable.
- Section 112: for prohibited goods a penalty of up to the value of the goods or ₹5,000, whichever is greater; for dutiable goods up to 10 % of the duty evaded or ₹5,000, whichever is higher (reduced to 25 % of that if duty and interest are paid within 30 days); for mis-stated values up to the difference between declared and actual value.
- Section 114AA: knowingly making, signing or using a false declaration or document attracts a penalty of up to five times the value of the goods. Serious cases can lead to arrest and prosecution.
- Contravening the Customs Baggage (Declaration and Processing) Regulations, 2026 attracts a penalty under section 158(2)(ii). A pet arriving without a valid Advance NOC is issued a deportation or re-export order by AQCS; a foreign professional who leaves India early must pay duty plus interest on goods above the allowance.
Fees and penalty amounts are revised regularly — confirm current figures on the official pages below before you ship.
FAQ
How long must I have lived abroad to get the Transfer of Residence allowance?
At least three months. Residents, NRIs and OCI cardholders get ₹1,50,000 after 3–12 months abroad, ₹3,00,000 after 1–2 years and ₹7,50,000 after two years or more. The top tier requires no more than six months of short visits to India in the preceding two years and no TR claim in the preceding three years; a shortfall of up to two months can be condoned for terminal leave or special circumstances.
I am a foreign national coming to India on an employment visa — can I claim TR?
Yes. Under the Baggage Rules, 2026 a foreigner with a valid non-tourist visa gets TR by intended stay in India: ₹1,50,000 for 6–12 months, ₹3,00,000 for 1–2 years and ₹7,50,000 for two years or more. You declare the intended stay on CBD-II; if you leave early you must inform Customs and pay duty plus interest on the excess.
Do my goods have to be 12 months old to come in duty-free?
CBIC's 2026 guide sets no minimum ownership period for TR goods — the limit is the value cap for your tier plus the one-unit rule for listed appliances. New items simply use up the cap at their value and anything above it is dutiable, so keep receipts and keep brand-new boxed goods to a minimum.
Can I ship my TV, fridge and washing machine?
Yes — one unit each. The TR list (Annexure II) covers 30 appliance types including television, refrigerator, washing machine, dryer, dishwasher, air-conditioner, microwave, laptop, tablet, gaming console, home theatre and musical instrument, all duty-free within your value cap. A second unit of any of them is taxed; a television in accompanied baggage is never covered by the general free allowance.
What are the rules for bringing my dog or cat?
Up to two dogs or cats come in under TR if you have lived abroad two years or more. Apply on the ATITHI 2.0 portal at least seven days before flying for an AQCS Advance NOC (fee ₹1,000), attaching the veterinary health certificate, microchip details and a rabies certificate dated more than one month but less than twelve months before travel. Airlines will not board the pet without the NOC. Entry is only via Delhi, Mumbai, Chennai, Hyderabad, Bengaluru or Kolkata, where AQCS issues the Final NOC; animals showing signs of illness go into 15-day quarantine. Fewer than two years abroad or more than two pets means a DGFT import authorisation instead.
Will Flyto handle the CBD-II and the customs house agent?
Yes. Our door-to-door service to India prepares the valued, itemised inventory in CBD-II format, files the Transfer of Residence declaration through our Indian customs house agent and pre-screens your list against the Annexure-I exclusions, the one-unit appliance rule and the quarantine lists before anything is packed.
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Official sources
- CBIC — Guide for International Travellers (Baggage Rules, 2026 edition, February 2026, incl. Forms CBD-I to CBD-V)
- CBIC — Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.))
- CBIC — Customs Baggage (Declaration and Processing) Regulations, 2026
- CBIC — Master Circular on Baggage Rules, 2026
- Press Information Bureau — Government notifies Baggage Rules, 2026
- CBIC — Customs Clearance of Passengers at a Glance (duty rates, prohibited and restricted goods)
- CBIC — Transfer of Residence Rules at a Glance (vehicles, firearms, pets circulars)
- CBIC — Customs Act, 1962 (sections 111, 112, 114AA, 125)
- AQCS (Dept. of Animal Husbandry & Dairying) — Import of pets under Baggage Rules
- AQCS — Standard Operating Procedure for import of pet dogs and cats (ATITHI 2.0 Advance NOC)
- AQCS — Import and export procedures (livestock products, sanitary import permit, ports)
- DGFT — Import of dogs/cats: general information and FAQ
- Directorate of Plant Protection, Quarantine & Storage — Plant Quarantine FAQ (PQ Order, 2003)
This checker summarises public rules as at the review date for planning purposes. Customs and biosecurity decisions are made by the officers on arrival; your Flyto coordinator confirms the current conditions for your visa and shipment.
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