A common query among Non-Resident Indians travelling to India is:
“What quantity of gold jewellery can be brought into India without paying customs duty?”
This question has consistently appeared among the most searched topics by NRIs. With the announcements made in Budget 2026, the position is now more clearly defined.
Through the introduction of the Baggage Rules, 2026, the Government of India has:
• Specified the permissible gold jewellery limits for NRIs and returning residents
• Enhanced the duty-free baggage allowance available to passengers
• Replaced the baggage framework that had been in force for almost ten years
This guide summarises the key provisions NRIs should understand before travelling to India in 2026.
Baggage Rules, 2026 – Significance of the Update
The Baggage Rules, 2026 were introduced to update India’s customs framework governing personal baggage brought by passengers.
The revised rules take into account:
• Growth in international travel among Indian citizens
• Increasing movement of NRIs returning or visiting India
• Changes in the value and nature of personal belongings carried by travellers
For NRIs, OCIs and travellers of Indian origin, the new rules provide greater clarity regarding permissible goods and exemptions.
Gold Jewellery Allowance for NRIs in 2026
Duty-Free Gold Jewellery Limits
Under the updated rules announced in Budget 2026, the exemption for gold jewellery is determined on the basis of weight rather than value.
The permitted limits are:
• Female passenger: up to 40 grams of gold jewellery
• Male passenger / others: up to 20 grams of gold jewellery
These limits apply individually to each passenger.
Conditions for Availing the Jewellery Exemption
The duty-free benefit is available only if certain conditions are satisfied:
• The passenger must be an Indian resident or a tourist of Indian origin
• The individual should have resided abroad for more than one year
• The jewellery must be carried as part of bona fide personal baggage
• The items must be intended for personal use rather than commercial purposes
When these conditions are met, the jewellery can generally be brought into India without payment of customs duty.
Meaning of Jewellery Under the Baggage Rules
For customs purposes, jewellery refers to ornamental items normally worn by individuals, made from precious metals such as gold, silver or platinum.
This definition applies whether or not the jewellery contains precious stones.
Items That Do Not Qualify
Certain forms of gold are not covered under the jewellery exemption like gold bars, gold coins, gold biscuits and loose precious metals. Such items are treated differently under customs regulations and always attract applicable duty.
Passengers carrying these forms of gold must:
- Declare them to customs authorities
- Pay the applicable customs duty based on the prescribed tariff value
These items are therefore not eligible for duty-free treatment.
Increase in Duty-Free Baggage Allowance
Another important change introduced in Budget 2026 is the increase in the general duty-free allowance for goods carried by passengers.
Revised Allowance Limits
• ₹75,000 – Resident Indians and tourists of Indian origin arriving by air or sea
• ₹25,000 – Tourists of foreign origin
Earlier, these limits were ₹50,000 and ₹15,000 respectively.
Conditions for Duty-Free Baggage
The allowance applies only if the following conditions are met:
• The goods must be for personal use
• They must be carried in accompanied baggage
• They must not be intended for commercial sale or import
Is Gold Jewellery Included in the ₹75,000 Allowance?
Many travellers assume that jewellery forms part of the general baggage limit. However, this is not the case.
Gold jewellery exemptions operate separately from the ₹75,000 allowance.
Key points to remember:
• Jewellery limits are based on weight rather than value
• Jewellery does not count toward the ₹75,000 baggage limit
• Jewellery may remain duty-free even if its value exceeds ₹75,000, provided the weight stays within permitted limits
If the jewellery carried exceeds the permitted weight, the excess portion becomes subject to customs duty.
Who Is Eligible to Claim These Exemptions?
The benefits under the baggage rules are generally available to:
• Non-Resident Indians (NRIs) returning to India
• Overseas Citizens of India (OCIs)
• Tourists of Indian origin
• Individuals who have lived abroad for more than 12 months
Passengers must enter India by air or sea to claim these benefits.
Situations Where the Exemption Is Not Available
The exemptions do not apply in certain situations, including:
• Passengers arriving in India by land routes
• Individuals who travelled abroad only for a short duration
• Import of goods intended for commercial use
Consequences of Exceeding the Gold Limit
If a traveller carries gold jewellery beyond the permitted limit:
• The excess quantity becomes liable to customs duty
• Applicable duties and cess must be paid
• Customs authorities may retain the jewellery until duty is settled
If the gold is not declared at customs, authorities may impose:
• Monetary penalties
• Confiscation of the goods
• Further proceedings under customs law
Declaring such items voluntarily at the time of arrival helps avoid these complications.
Practical Examples
Example 1
A female NRI travelling from the United Kingdom after living abroad for five years.
• She can carry 40 grams of gold jewellery duty-free.
Example 2
A male OCI arriving from the United States with 30 grams of jewellery.
• 20 grams qualifies for duty-free exemption
• 10 grams will attract customs duty
Example 3
A husband and wife travelling together.
• Female passenger: 40 grams
• Male passenger: 20 grams
Total combined exemption: 60 grams
Key Takeaways – Gold Rules for NRIs in 2026
• Duty-free jewellery limits remain 40 grams for women and 20 grams for men
• Jewellery exemption is determined by weight rather than value
• Duty-free baggage allowance has increased to ₹75,000
• Gold coins and bars are always subject to customs duty
• Proper declaration at customs helps prevent penalties or confiscation
The Baggage Rules, 2026 provide clearer guidance for travellers carrying jewellery and other personal goods into India.
Frequently Asked Questions
1. How much gold jewellery can an NRI bring to India without paying duty?
Female passengers can bring up to 40 grams, while male passengers can bring up to 20 grams, provided the eligibility conditions are satisfied.
2. Is gold jewellery taxable for NRIs?
Gold jewellery becomes taxable only if the weight exceeds the permitted limits.
3. Can diamond-studded jewellery be brought duty-free?
Yes. Jewellery containing diamonds or gemstones is included within the jewellery exemption.
4. Do gold bars qualify as jewellery?
No. Gold bars, biscuits and coins do not fall within the jewellery exemption and are therefore subject to customs duty.
How R. Tulsian & Co. LLP Can Assist NRIs
For expert guidance on cross-border taxation, visit www.rtulsian.com or reach out to us on ishan@rtulsian.com or WhatsApp us on +91 6289107303 for a personalized consultation and seamless tax compliance solutions.
