Gold Jewellery → India

Duty-free allowance for residents; duty applies above threshold

Details

Indian residents returning from abroad may bring gold jewellery up to a duty-free allowance of INR 50,000 (male) or INR 100,000 (female). Gold beyond this allowance is subject to customs duty. Non-residents may bring personal jewellery but must declare gold above normal personal quantities. Unaccompanied gold imports require an import license.

Quantity limit

INR 50,000 (male) / INR 100,000 (female) duty-free

Documentation required

• Customs declaration form

Legal reference

Baggage Rules 2016

At the airport

1. Male passengers are entitled to import duty-free gold jewellery up to INR 50,000 in value; female passengers up to INR 100,000. Excess value is subject to customs duty of 15% plus surcharges.
2. If you have gold bars, coins, or jewellery exceeding the exemption limit, proceed to the Red Channel at BOM, DEL, or your port of entry and declare the items.
3. Present the items with purchase receipts or valuation certificates. Customs will assess duty on the excess value. Pay the assessed duty to receive a duty-paid certificate.

Surrender at customs

India Customs (CBIC) allows voluntary surrender or re-export bond deposit for gold jewellery exceeding the duty-free allowance (INR 50,000 for males, INR 100,000 for females). File Form Baggage Declaration at the Red Channel. Customs will hold in bond — item can be re-exported on departure. CBIC Circular No. 26/2016-Cus applies.

Leaving with this item

India restricts gold export. Male travellers: 20g jewellery (INR 50,000) duty-free departure. Female travellers: 40g (INR 100,000). Gold bars or coins may not be privately exported without RBI-canalised agency licence.

Practical advice

Declare all gold on the customs declaration form. Keep purchase receipts for gold bought abroad. Export restrictions also apply when leaving India with gold.

Customs authority

Central Board of Indirect Taxes and Customs (CBIC) · https://www.cbic.gov.in