Indians travelling from Dubai to India can bring a limited quantity of gold jewellery without paying customs duty, subject to eligibility conditions under the Baggage Rules, 2026. The rules, which came into effect on February 2, 2026, introduced a weight-based allowance for eligible passengers returning after living abroad for more than one year.
Women can bring up to 40 grams of gold jewellery duty-free, while men and other passengers are allowed up to 20 grams. The exemption is based on weight rather than the value of the jewellery. It applies to eligible returning residents and tourists of Indian origin who meet the overseas-residence requirement.
However, the duty-free allowance does not cover gold bars, biscuits, coins or bullion. These items are subject to customs duty and must be declared when arriving in India. The general baggage allowance of ₹75,000 for eligible passengers also cannot be used to bring gold bars or coins duty-free.
Can You Bring More Than the Duty-Free Gold Limit?
Yes. Eligible passengers of Indian origin or those holding a valid Indian passport can bring up to 1 kg of specified gold per person by paying customs duty under a separate import scheme.
To qualify, passengers must have stayed abroad for at least six months, subject to the conditions in the relevant customs notification. The duty must be paid in convertible foreign currency. The scheme covers eligible gold bars, coins and certain ornaments. Gold bars must meet prescribed identification requirements, while gold coins must have at least 99.5% purity. Ornaments studded with stones or pearls are subject to separate conditions.
The concessional customs duty under this scheme has been 15% since May 2026, comprising 10% basic customs duty and 5% Agriculture Infrastructure and Development Cess. The duty is calculated on the value assessed by Customs, which may differ from the purchase price in Dubai.
What Happens If You Carry Gold Above the Limit?
Passengers carrying gold that is subject to customs duty must declare it at the airport through the Red Channel. They should retain purchase invoices and other relevant documents for customs assessment. Eligible travellers can also submit an advance declaration through the ATITHI app, subject to the applicable procedure.
Passengers carrying only eligible duty-free jewellery within the prescribed limit may use the Green Channel. However, undeclared dutiable gold can lead to confiscation, penalties and prosecution under the Customs Act, 1962.
Travellers should check the latest customs notifications before flying, as eligibility conditions and duty rates may change.
