Transfer of Residence (TR): Available to passengers returning to India after residing abroad for over two years (with short visits - 180 days). They can import personal effects duty-free, provided they haven’t availed TR/MTR benefits in the last three years.
Mini Transfer of Residence (MTR): For passengers returning after six months to two years abroad. Duty concessions are limited compared to TR. Both categories fall under Customs Tariff Heading (CTH) 9803 and require a Baggage Declaration Form (BDF) for clearance.