Dubai to India
Transfer of Residence to India: TR Rules When Moving from Dubai
Moving back to India from Dubai, your household goods clear customs under the Baggage Rules, 2026, in force since 2 February 2026. Used personal and household articles are duty-free up to Rs 1.5 lakh (3 to 12 months abroad), Rs 3 lakh (one year abroad in the last two) or Rs 7.5 lakh (two years or more), with one unit each of items such as a TV or fridge.
By Movers Dubai editorial teamLast checked against Central Board of Indirect Taxes and Customs, India (opens in a new tab) and Press Information Bureau, Government of India (opens in a new tab)
Movers Dubai is an independent guide, not a moving company.
At a glance
- Rules
- Baggage Rules, 2026, in force since 2 February 2026
- 3 to 12 months abroad
- Duty-free up to Rs 1.5 lakh
- One year abroad in the last two
- Duty-free up to Rs 3 lakh
- Two years or more abroad
- Duty-free up to Rs 7.5 lakh
- Appliances
- One unit each of items such as a TV or fridge
Source: CBIC: Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.)) (opens in a new tab)last checked
What changed in 2026
India notified the Baggage Rules, 2026 on 1 February 2026 (Notification No. 14/2026-Customs (N.T.)). They came into force on 2 February 2026 and replaced the Baggage Rules, 2016. The government press release links to the rules and the related regulations.
If a mover, a forum post or an older guide quotes allowances from the 2016 rules, ask it to check the 2026 notification. Rule 7 covers transfer of residence, and Appendix I sets the allowances for residents and tourists of Indian origin.
Your allowance by time abroad
The allowance is for personal and household articles, on top of the general duty-free allowance every passenger gets. It depends on how long you lived abroad:
| Time abroad | Duty-free value | Conditions |
|---|---|---|
| 3 to 12 months | Up to Rs 1.5 lakh | None listed. |
| At least 1 year during the preceding 2 years | Up to Rs 3 lakh | You have not used this concession in the preceding 3 years. |
| 2 years or more | Up to Rs 7.5 lakh | Two years abroad immediately before arriving; short visits to India in those two years not over six months in total; concession not used in the preceding 3 years. |
For the 2-year tier, customs can condone a shortfall of up to two months in the stay abroad, for example for terminal leave, and the Commissioner can condone short visits above six months in special circumstances. The 3-year condition cannot be relaxed. Foreign nationals moving to India with a valid visa other than a tourist visa have their own allowances in Appendix II.
What counts, and what does not
Personal and household articles count, including the items in Annexure II at no more than one unit each. Annexure II lists, among others: television, refrigerator, washing machine, dryer, air conditioner, microwave and electric oven, gas cooking range, dishwasher, deep freezer, water dispenser, vacuum cleaner and robotic vacuum, air fryer, desktop computer, laptop, tablet, multifunction printer, gaming console, home theatre, projector, musical instruments, air purifier and massage chair.
Annexure I lists what cannot be included in the duty-free allowances:
- Firearms, and more than 50 cartridges.
- More than 100 cigarettes, 25 cigars or 125 g of tobacco.
- More than two litres of alcohol.
- Gold or silver in any form other than ornaments.
- A television under the general allowance (it can be one of your transfer of residence units instead).
Jewellery
Separately from the TR allowance, a resident or tourist of Indian origin who lived abroad for more than one year can bring jewellery up to 40 g duty-free if brought by a female passenger, or 20 g if brought by any other passenger. The 2026 rule states the allowance by weight.
When the shipment must arrive
Household goods shipped from Dubai travel as unaccompanied baggage. Under rule 10 of the 2026 rules, customs may allow it if it was in your possession abroad and is dispatched within one month of your arrival in India, and it may land up to two months before you arrive. Where illness, a natural calamity or disrupted transport changed your travel plans, customs can allow a longer period, up to one year, with reasons recorded in writing.
In practice, agree the shipping date with your mover around your flight. Shipping too early, more than two months before you land, can put the goods outside the rule.
Preparing the shipment in Dubai
The Indian rules decide what you pay on arrival; the work in Dubai decides whether clearance goes smoothly.
- Survey and inventory
The mover lists everything going, room by room. Mark items that count towards the Annexure II one-unit limit, and leave out anything in Annexure I.
- Values for the declaration
Agree realistic values for used items. The TR allowance is a value limit, so the packing list values matter.
- Packing and the packing list
Every box is numbered and described. The list travels with the shipping documents and is what the customs broker in India works from.
- Export paperwork and dispatch
The mover books sea or air freight and prepares the export documents. Keep the bill of lading or airway bill and the packing list in your hand luggage.
- Close your Dubai accounts
DEWA, district cooling, internet and Ejari are closed before you fly. Use the move-out checklist.
On arrival, keep your passport with its travel history ready: the allowance depends on your time abroad, so the customs broker will ask for proof of it.
Typical cost of shipping to India
Published price pages give this typical range for a full container from Dubai to a major Indian port city:
| Shipment | Typical range |
|---|---|
| Dubai to India, 20 ft container | AED 8,000–13,000 per shipment |
There is no reliable published range yet for a shared container to India. Ask each mover to quote door to door and to show Indian customs clearance and any duty above your allowance separately.
Transfer of residence questions
What is the transfer of residence allowance for India in 2026?
Under the Baggage Rules, 2026, a resident or tourist of Indian origin moving back can bring used personal and household articles duty-free up to Rs 1.5 lakh after 3 to 12 months abroad, Rs 3 lakh after at least one year abroad in the preceding two years, and Rs 7.5 lakh after two years or more abroad, subject to the conditions for each tier.
Can I bring my TV, fridge and washing machine to India under TR?
Yes, within the value limit and one unit of each. Annexure II of the 2026 rules lists items such as a television, refrigerator, washing machine, air conditioner, microwave, dishwasher, laptop and air fryer, which can be included in the transfer of residence allowance at no more than one unit each.
When must my shipment from Dubai reach India?
The rules allow unaccompanied baggage that was in your possession abroad and is dispatched within one month of your arrival in India, and allow it to land up to two months before you arrive. Customs can extend this, up to one year, where illness, natural calamities or transport disruption prevented you from keeping to it.
How much gold jewellery can I bring back to India duty-free?
Under the 2026 rules, a resident or tourist of Indian origin who lived abroad for more than one year can bring jewellery up to 40 grams duty-free if brought by a female passenger, or 20 grams if brought by any other passenger, in bona fide baggage.
Do the 2016 baggage rules still apply?
No. The Baggage Rules, 2026 (Notification No. 14/2026-Customs (N.T.)) came into force on 2 February 2026 and replaced the Baggage Rules, 2016. Guides and summaries quoting the 2016 limits are out of date.
Official sources
Where the price ranges come from
2 published price pages, read October 2026. Method: how the ranges are built.
Planning a move from Dubai to India?
Request a free quote and say which city you are moving to and roughly how much you are taking. Ask the mover to show customs clearance in India as a separate line.
The mover sets the price, not Movers Dubai.