India’s 2026 Baggage Rules provide weight-based exemptions for eligible passengers, while gold bars and coins remain subject to customs duty and declaration requirements
Indian passengers returning from Dubai can bring a limited quantity of gold jewellery into the country without paying customs duty, but the exemption depends on their duration of stay abroad and the form of gold being carried.
The Baggage Rules, 2026, which came into effect on February 2, provide a duty-free allowance of up to 40 grams of gold jewellery for eligible female passengers and 20 grams for other passengers. The exemption applies to Indian residents returning from abroad and tourists of Indian origin who have lived overseas for more than one year.
The allowance is based on weight, with the earlier monetary ceilings removed. Passengers who have stayed abroad for less than a year are not eligible for the duty-free gold jewellery exemption, according to customs guidance cited by The Economic Times.
However, the exemption does not cover gold bars, biscuits or coins. These items are subject to customs duty, irrespective of the jewellery allowance.
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Passengers who have stayed abroad for at least six months may bring up to one kilogram of gold, including jewellery, bars and coins, by paying a concessional customs duty in foreign currency, subject to eligibility conditions
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Jewellery containing precious stones or pearls does not qualify for this concession
The applicable customs duty for eligible passengers is around 15 per cent from May 13, 2026, while other travellers may face higher rates.
Travellers carrying dutiable gold must declare it through the Red Channel at the airport. They can also submit a declaration through the ATITHI app up to three days before arrival.
Customs officials will assess the gold’s weight and value before calculating the duty. Passengers are advised to carry their passports, purchase invoices and purity certificates.
Failure to declare dutiable gold may result in confiscation, penalties or prosecution under the Customs Act, 1962.
The rules highlight the importance of understanding baggage allowances before purchasing gold in Dubai, particularly during the festive season, when many Indians travel between the UAE and India.
