Allowances and entitlements on Transfer of Residence (TR) - CBEC's Customs Manual 2023 - Customs

5. Allowances and entitlements on Transfer of Residence (TR): A person who is engaged in a profession abroad, or is transferring his residence to India shall, on return, be allowed clearance free of duty in addition to what he is allowed under Rule 3 or as the case may be, under Rule 4, articles in his bonafide baggage to the extent mentioned in column (2) subject to the conditions, if any, as mentioned in column (3) and the relaxation to the extent mentioned in column 4 of the given Appendix in Baggage Rules,2016 given as per Notification No. 30/2016-Customs (N.T.) dated 1.3.2016 as amended by Notification No. 43/2016-Customs (N.T)dated 31.3.2016 read with corrigendum dated. 1.4.2016.