Moving from UAE to India (2026): Transfer of Residence, TV Duty & TR Rules
MoveConnector South Asia Team
Relocation Expert
Introduction: The Journey Home
For the millions of Indians in the UAE, the decision to return home is emotional. But moving a household from Dubai to Mumbai, Delhi, or Bangalore is a logistical challenge defined by one major regulation: Transfer of Residence (TR).
Indian Customs is strict. Unlike many countries where "used goods" are automatically free, India has a specific list of appliances that always attract duty. This guide is based on real relocations handled by MoveConnector partner movers delivering via Nhava Sheva (Mumbai) and Chennai.
Who This Guide Is For
- NRIs returning permanently after 2+ years in UAE.
- Families moving to metro cities (Mumbai, NCR, Bangalore, Hyderabad).
- Expats on employment visas in India.
This guide is NOT for:
- Sending gifts or commercial goods.
- Those who have lived in UAE for less than 2 years (You won't get TR benefits).
Part 1: Ship from Dubai or Buy in India?
India's consumer market is vast. Shipping old electronics often costs more in tax than buying new in India.
The Decision Matrix: What to Pack
| Item Type | Verdict | Reason |
|---|---|---|
| Furniture | ✅ Ship It | High-quality furniture is expensive in India. Used furniture is Duty-Free. |
| LED/OLED TVs | ❌ Sell in UAE | You pay ~38.5% duty. Plus, screen breakage risk is high. Buy new in India with warranty. |
| Kitchen Appliances | ⚠️ Check Age | Fridge/Washing Machine attract 15-38.5% concessional duty. Only ship if high-end. |
| Gold Jewellery | ✅ Bring (Limit) | Bring within allowance (20g Men / 40g Women). Excess is taxed ~15%. |
| Cars | ❌ Sell in UAE | Import duty is >165%. Only feasible for diplomats. |
Part 2: How Much Does It Cost to Move from UAE to India? (2026)
Costs depend on whether you are shipping to a Port City (Mumbai/Chennai/Cochin) or an Inland City (Delhi/Bangalore/Hyderabad).
Estimated Sea Freight Costs
| Home Size | Shipment Type | Est. Cost (Port City) | Est. Cost (Inland/ICD) |
|---|---|---|---|
| Studio / 1-Bed | LCL (Shared) | 6,000 – 9,000 | 8,000 – 11,000 |
| 2-3 Bed Home | 20ft Container | 11,000 – 16,000 | 14,000 – 19,000 |
| Large Villa | 40ft Container | 18,000 – 24,000 | 22,000 – 29,000 |
In summary: Most full household moves from the UAE to India cost between AED 6,000 and AED 16,000 door-to-door. Moves to North/South India require inland haulage via rail (ICD), which adds cost and time.
> Note: These estimates exclude insurance (approx. 3%) and customs duties on appliances.
The "Hidden" Indian Costs
- GST on Destination Services: 18% GST applies to local handling charges in India.
- NOC Charges: Shipping lines charge for the Delivery Order (DO).
- Carpentry: Unpacking usually includes placement, but specialized handyman services are extra.
Part 3: Transfer of Residence (TR) Rules
To qualify for TR (and avoid duty on your furniture), you must meet these criteria:
- Stay Abroad: Lived outside India for at least 2 years.
- Short Visits: Have not visited India for more than 180 days total in the last 2 years.
- One Time: Have not claimed TR in the last 3 years.
- Family Move: You must be moving your residence permanently.
The Indian Customs Interview (What to Expect)
Clearing customs isn't just paperwork; it's often an in-person process.
- The Assessment: An officer may interview you about your stay abroad and intent to settle.
- Passport Check: They will check your passport stamps carefully to verify the "180-day" rule.
- Valuation: The value of your inventory (especially appliances) may be questioned verbally.
- Reassessment: TVs and appliances are almost always reassessed based on current Indian market value, not your receipt value.
The "Passport Stamping"
When you clear customs, the officer will endorse (stamp) your passport stating that you have claimed TR. This prevents you from claiming it again for 3 years.
Part 4: What is Taxed? (The "TV Trap")
Under TR, used furniture, clothes, books, and kitchenware are Duty-Free. However, electronic appliances are NOT free. They attract a "Concessional Duty" (typically 15%–38.5%, depending on item category and budget notifications).
1. The "TV Trap" (Flat Panel TVs)
Flat Panel TVs (LED/LCD/OLED) are excluded from the baggage allowance.
- Duty Rate: Approx. 38.5% (Basic Duty + Surcharge).
- Example: A 65" TV valued at ₹100,000 will cost you ₹38,500 in tax. > Verdict: Unless it's a specific model unavailable in India, sell it in Dubai.
2. Other Taxable Appliances
You can bring one unit of the following, but you will pay concessional duty (approx 38.5%):
- Video Home Theatre System
- Dishwasher
- Domestic Refrigerator (capacity >300L)
- Deep Freezer
- Video Camera
- Air Conditioner
3. Gold Allowance (Duty-Free)
- Gentleman: 20 grams (Max value ₹50,000)
- Lady: 40 grams (Max value ₹100,000)
- Condition: Must have resided abroad for >1 year.
- Excess: Taxed at approx 15% (varies by budget).
Part 5: India Pre-Shipping Checklist
Before booking your move, ensure you have ticked these critical boxes:
- Passport: Valid original passport is required for clearance (Consignee presence usually required).
- TR Eligibility: Checked your "days in India" count (must be <180 days in last 2 years).
- TVs: Calculated if the 38.5% duty is worth it.
- Gold: Separated personal jewelry from the shipment (carry it with you).
- Food: Do not ship food items (FSSAI clearance causes massive delays).
Conclusion: A Smooth Homecoming
Moving back to India is a joyous occasion. The key to success is understanding that TR makes furniture free, but not electronics. Budget for the 38.5% duty on your appliances to avoid surprises.
This guide is regularly referenced by NRI associations and international movers handling UAE–India transfers.
Don't let Indian customs reassessments or ICD delays inflate your costs. Compare quotes from movers experienced with Transfer of Residence clearance and appliance duty handling.