Gold from UAE to India: Customs duty rules and allowances explained

Dubai’s gold souks draw many Indian travellers, especially during Diwali when jewellery demand peaks. With the festive season boosting purchases, UAE residents planning to carry gold to India should review customs regulations before buying.

India applies different rules for jewellery versus gold bars or coins. Travellers who have lived abroad for more than a year can bring a limited quantity of jewellery duty-free. Those wanting to carry additional gold may use a separate import facility, subject to eligibility and customs duty payment.

Duty-free jewellery allowance

Eligible residents or tourists of Indian origin who have resided overseas for more than one year may bring jewellery without paying duty:

• Women: up to 40 grams
• Men and other passengers: up to 20 grams

The allowance is based on weight, not value. It covers jewellery made of gold, silver, platinum or other precious metals, with or without stones. Only the net gold weight counts if pieces include non-metal components. Bars, biscuits, coins and bullion are not covered. A short tourist trip does not satisfy the overseas-residence condition.

Duty-paid gold import scheme

Eligible passengers may bring up to 1 kilogram of specified gold, including ornaments, by paying customs duty under Notification No. 45/2025-Customs (dated 24 October 2025, as amended). Conditions include: being of Indian origin or holding a valid Indian passport, having stayed abroad for at least six months (short visits to India totalling up to 30 days may be disregarded subject to conditions), paying duty in convertible foreign currency, and staying within 1 kilogram per person. Allowed items include gold bars (not tola bars) with a manufacturer’s or refiner’s serial number and metric weight, gold coins of at least 99.5 percent purity, and certain ornaments. Ornaments studded with stones or pearls are excluded.

Since May5, 2026, the concessional duty for eligible passengers under this scheme is 15 percent: 10 percent basic customs duty plus 5 percent Agriculture Infrastructure and Development Cess. Before that date it was 6 percent. Customs calculates duty on its own assessable value, which may differ from the Dubai purchase price. Duty = assessable value multiplied by 15 percent. For example, if Customs assesses gold at 100,000 Indian rupees, duty is 15,000 rupees.

Silver, baggage allowance and wedding jewellery

Eligible passengers of Indian origin or holding a valid Indian passport can bring up to 10 kilograms of silver, including ornaments, under a separate duty-paid scheme with the same six-month stay and foreign-currency conditions. Ornaments with stones or pearls are excluded.

The general baggage allowance for arrivals by air or sea is 75,000 Indian rupees for Indian residents, tourists of Indian origin and foreigners on a valid non-tourist visa; 25,000 rupees for foreign tourists (excluding infants); and 2,500 rupees for crew members. Gold and silver in non-ornament forms are excluded. This allowance cannot be pooled between passengers. Land arrivals do not receive this allowance.

Passengers permanently moving to India may qualify for concessions on personal and household items with value limits up to 750,000 rupees depending on time abroad, but these are not an additional gold allowance. Jewellery and bullion remain under gold import rules.

For jewellery brought temporarily for weddings or events that will be taken back out, travellers should ask Customs for a Temporary Baggage Import Certificate (Form CBD-IV) on arrival. The items must be re-exported within the permitted period. Wedding jewellery left in India is subject to normal baggage and gold import rules.

Practical tips and declaration procedures

Before travelling: keep purchase invoices, check eligibility and declare dutiable gold at the Red Channel. The duty is based on Customs’ assessed value, which may differ from the Dubai price. Since June5, 2026, eligible passengers can file Form CBD-I through India’s ATITHI app or web portal up to three days before arrival, updating until landing.

At the airport: use the Red Channel if carrying goods that must be declared (including gold bullion or jewellery above the allowance). Use the Green Channel only if nothing dutiable or prohibited. Failing to declare, false declarations or concealment can lead to confiscation, fines, penalties and prosecution. Commercial quantities cannot be cleared as passenger baggage even if you offer to pay duty.

For residents leaving India with expensive jewellery they plan to bring back, consider declaring it to Customs before departure and obtaining an Export Certificate (Form CBD-III).

Key points summary

• Duty-free jewellery: 40g (women), 20g (men)) for eligible passengers with more than one year abroad.
• Up to 1kg gold or 10kg silver with duty for those meeting the six-month rule; gold duty at 15% since May5, 2026.
• Bars and coins are never covered by the duty-free jewellery allowance or the 75,000-rupee baggage allowance.
• Wedding jewellery: ask for a temporary import certificate if it will be re-exported.
• Before flying: check latest rules, keep documents, declare accurately.

Source: Mumbai Customs Zone III, Import Guidelines for Gold and Valuables (last updated 30 October 2026); Notification No. 45/2025-Customs.