Changes in India's gold import rules for expats
SIGNIFICANT changes to India's gold import rules for expats, particularly under the Baggage Rules 2026 effective February 2, 2026, have removed outdated, price-based caps on jewellery and introduced a purely weight-based allowance for returning residents.
Here is a breakdown of the updated rules for bringing gold into India from abroad:
1. New Duty-Free Gold Jewellery Allowance (Effective Feb 2, 2026)
The key shift in the 2026 regulations is the removal of monetary value caps on personal jewellery, focusing solely on weight.
Female Passengers: Eligible to bring up to 40 grams of gold jewellery duty-free.
Male Passengers: Eligible to bring up to 20 grams of gold jewellery duty-free.
Eligibility Requirement: The passenger must have been residing abroad for more than one year.
Value Cap Removed: Previously, limits were 40g/Rs 1 Lakh for women and 20g/Rs 50,000 for men.
The new rules remove the Rs 1 lakh/50k value cap, meaning that even if the 40g/20g of gold is worth more (due to high gold prices), it is still duty-free.
Definition: "Jewellery" includes items of adornment (gold, silver, platinum, with or without studs).
2. Gold Items NOT Covered (Gold Bars/Coins)
Duty Applies: Gold bars, biscuits, and coins do not fall under the duty-free allowance and will attract customs duty from the first gram.
Import Limitation: A passenger can import up to 1 kg of gold (including coins/bars) as baggage, but duty must be paid on any amount exceeding the duty-free jewellery limit.
3. Increased General Duty-Free Allowance (GFA)
For items other than gold jewellery (electronics, gifts), the general duty-free allowance has been increased:
Residents & NRIs: Increased to ₹75,000 (from ₹50,000).
Foreign Tourists: Increased to ₹25,000 (from ₹15,000).
Applicability: Only for air or sea arrivals.
4. Important Compliance & Duty Details
Duty Payment: If you exceed the duty-free limits, the excess gold is taxable. The current effective import duty on gold is approximately 6% (5% Basic Customs Duty + 1% Agriculture Infrastructure and Development Cess).
Digital Declaration: Passengers should use the ATITHI app for advanced electronic declaration of goods, including gold, to avoid long queues and penalties.
Red Channel: If you are carrying gold above the allowed duty-free limit, you must declare it at the "RED CHANNEL" counters at the airport. Non-declaration can lead to penalties and confiscation.
Documentation: Always carry original purchase invoices to verify the value and weight of the gold.
5. Other Key Changes
1 Laptop/Tablet: One brand new laptop or notebook is allowed duty-free, independent of the ₹75,000 general duty-free limit.
Export Certificate: If you are taking jewellery from India and bringing it back, get an export certificate from customs upon departure to avoid paying duty on re-import.
