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Quick answer: a short Dubai holiday does not give you a 20 g or 40 g duty-free jewellery allowance. That special allowance is for eligible returning residents, or tourists of Indian origin, who have lived abroad for more than one year: 40 grams for a female passenger and 20 grams for another eligible passenger. Used jewellery you need for daily life is assessed separately. Gold coins and bars do not qualify for the jewellery allowance. Eligible passengers returning after at least six months abroad may bring up to 1 kg of gold under a separate duty-paid route. Dutiable gold must be declared.
| Item | Rate or rule | Dated |
|---|---|---|
| Gold bars and coins brought by an eligible passenger under the 1 kg route | Basic customs duty 10 percent, up from 5 percent. Reports give the combined rate with the agriculture cess as 15 percent, up from 6 percent | Effective 13 May 2026 (Notification 15/2026-Customs of 12 May 2026) |
Mumbai Customs’ gold page still shows the older 6 percent, so do not rely on it for the rate. Check the current figure with Customs before you buy.
This is general information based on CBIC, Customs notices and the May 2026 amendment. It is not legal or tax advice, and CBIC’s guide says it carries no legal force. Rules and rates change, so check CBIC or Mumbai Customs before you travel. This guide is independent and is not affiliated with Indian Customs. Last checked: 7 November 2026.
Start with what you are carrying
Customs treats three things differently, so work out which one you have before you look at any number.
| What you are bringing | How customs treats it |
|---|---|
| Jewellery you need for daily life | Used personal effects, including personal jewellery and valuables required for daily necessities, are cleared duty free, subject to risk-based verification |
| Other jewellery, including new purchases | Not duty free as such. Within the special weight allowance, if you qualify, it clears duty free. Weight above it, or jewellery for a passenger who does not qualify, is assessed to duty |
| A gold coin or bar | Not covered by the jewellery allowance. It can come in only under the duty-paid gold route for eligible passengers |
Wearing something through the airport does not by itself make it a daily necessity. A wedding ring you have worn for years is a different case from a necklace you bought yesterday, even if both are on you when you land. Customs decides, and verifies on a risk basis.
The duty free jewellery allowance
From 2 February 2026, under the revised baggage rules, the special jewellery allowance is set by weight alone. The earlier rupee value caps are gone for this allowance. CBIC’s guide for international travellers gives it for an eligible returning resident, or a tourist of Indian origin, who has stayed abroad for more than one year:
| Passenger | Duty free jewellery |
|---|---|
| Female passenger | Up to 40 grams |
| Other eligible passenger | Up to 20 grams |
The time abroad is the condition people miss. If you took a short trip to Dubai, you have not stayed abroad for a year and this allowance does not apply to what you buy. The customs notice that explains the 2026 rules says jewellery within the allowance clears duty free, and jewellery in excess is assessed to duty (Ahmedabad Customs public notice).
The rules also have a separate general free allowance that is value-based, from Rs 2,500 to Rs 75,000 depending on the class of passenger. Do not assume it adds to the jewellery allowance. Whether it can apply to a particular ornament is a question for Customs, so ask at the Customs Help Desk before you count on it.
Bringing more: the gold import route
Beyond the jewellery allowance, India allows eligible passengers to bring gold in any form, including bars and coins, on payment of duty. CBIC’s guide and the Mumbai Customs page set out the conditions under Notification 45/2025-Customs of 24 October 2025:
- The passenger is of Indian origin or holds a valid Indian passport.
- They have stayed abroad for at least six months. Short visits during that period are ignored if they add up to no more than 30 days in total.
- The quantity does not exceed one kilogram of gold per eligible passenger.
- The duty is paid in convertible foreign currency.
- The gold is carried by the passenger on arrival, or collected from a customs bonded warehouse of the State Bank of India or MMTC after declaring it on arrival and paying the duty.
On 12 May 2026 the government amended that notification (Notification 15/2026-Customs, reported by TaxGuru, and the original on the CBIC tax information portal). From 13 May 2026 the basic customs duty on gold for eligible passengers is 10 percent, up from 5 percent. The agriculture infrastructure and development cess was raised as well, and reports give the combined rate as 15 percent, up from 6 percent. Do not apply that total automatically to every ornament. The entry excludes ornaments studded with stones or pearls, so ask Customs how those are assessed.
This route is for eligible passengers only. The Mumbai Customs table also shows a 36 percent row for other passengers, but that is not a way for anyone to buy a coin and pay more. CBIC’s passenger guidance says gold can come in baggage only under the notification’s conditions, so a traveller who is not eligible should not plan to bring bullion at all.
Those figures do not tell you the duty on a particular piece. Customs works it out under its own valuation rules, and a Dubai invoice is useful evidence but not necessarily the amount duty is charged on. Ask at the Customs Help Desk before you buy, rather than assuming the Dubai price.
Examples, with the assumptions stated
Wearing your own jewellery
Assumptions: a woman who lives in Dubai flies to Mumbai wearing a chain and bangles she wears every day, which are used and personal. They are used personal effects for daily life, so they should clear duty free, subject to Customs’ verification. A necklace she bought the day before and is wearing for the flight is a different question, and should be treated as new jewellery.
Bringing newly bought jewellery
Assumptions: the same woman is an eligible resident of Indian origin who has lived in the UAE for four years, and buys a new 35 gram gold necklace. It is within her 40 gram special allowance, so it comes in duty free. If she buys a 60 gram necklace instead, 20 grams fall outside the 40 gram allowance, and that excess is assessed to duty, so she should declare it. A man in the same position has a 20 gram allowance. Someone on a short holiday has no special allowance for a new necklace and should expect it to be assessed.
Bringing a coin or bar
Assumptions: a man who has worked in Dubai for two years holds an Indian passport and buys a 100 gram gold bar. The jewellery allowance does not cover any coin or bar, however small. He is eligible for the duty-paid route, up to one kilogram, with duty paid in foreign currency. He should declare it and pay.
Family jewellery for a wedding, and taking it back
Customs has separate routes for this. Tourists carrying valuables for use during their stay in India may be allowed temporary duty-free import, subject to declaration on arrival, a temporary baggage import certificate and re-export on first departure or within six months, whichever is earlier. For residents and tourists of Indian origin, jewellery taken out of India earlier can come back duty free on re-import if you applied for an export certificate before you left, which you can do on the ATITHI 2.0 web or mobile application. That certificate is valid until your first arrival in India or six months, whichever is earlier. These routes give you something better than guessing whether occasion jewellery counts as daily wear, so ask Customs which one fits your trip.
Declaring at the airport
If you are carrying dutiable goods, use the Red Channel and make the declaration to Customs. CBIC’s ATITHI baggage declaration asks separately about gold or silver jewellery over the free allowance and about gold or silver bullion, so a coin or bar is a separate answer from jewellery. The guide says non-declaration, mis-declaration or concealment is an offence under the Customs Act, 1962, and can mean confiscation, fines and penalties, and prosecution in serious cases.
The e-Arrival Card is a different form. It is immigration paperwork for foreign passport and OCI holders, and filing it does not declare gold to Customs. See our India e-Arrival Card guide for what it covers.
The guide lists a Customs Help Desk in the arrival hall at international airports, and Mumbai (CSMI Airport) is among the customs offices it lists for grievances.
Before you buy in Dubai
- Count your time abroad: more than one year for the jewellery allowance, at least six months for the gold import route.
- Decide whether you are buying jewellery or bullion, because the rules differ.
- Keep the invoice, which shows the weight and the price, and carry the gold with you. Do not assume the invoice price is what duty is charged on.
- Allow for duty in foreign currency if you will be above your allowance.
- If you are not of Indian origin and do not hold an Indian passport, do not plan to bring gold bars or coins. Ask Customs before you buy anything.
Living in the UAE and need to renew your passport? See our guide to Indian passport renewal in the UAE.
Frequently Asked Questions
How much gold can I bring from Dubai to India duty free?
The special jewellery allowance is 40 grams for a female passenger and 20 grams for another eligible passenger, and it applies only to eligible returning residents or tourists of Indian origin who have stayed abroad for more than one year. Used jewellery you need for daily life is assessed separately. A short holiday does not qualify.
Can I bring gold coins or bars?
Only as an eligible passenger, and not duty free. You must be of Indian origin or hold a valid Indian passport and have stayed abroad at least six months. The limit is one kilogram, and you pay duty in convertible foreign currency.
What is the customs duty on gold brought from Dubai?
From 13 May 2026 the basic customs duty on gold for eligible passengers is 10 percent, up from 5 percent under Notification 15/2026-Customs. Reports give the combined rate with the cess as 15 percent, up from 6 percent. Mumbai Customs’ page still shows 6 percent, so check the current rate with Customs.
Can a passenger who is not eligible pay more duty and bring a bar?
No. A rate shown in a table is not permission. Gold can come in baggage only under the notification’s conditions, so a passenger who is not eligible should not plan to bring bullion.
Do I have to declare gold?
Yes, if you are carrying more than your free allowance. Use the Red Channel. The ATITHI declaration asks separately about jewellery over the free allowance and about bullion. The e-Arrival Card does not declare gold.
Does the 40 gram allowance apply to a short holiday in Dubai?
No. The special jewellery allowance is for passengers who have stayed abroad for more than one year.
Is the jewellery I am wearing duty free?
Used personal jewellery you need for daily life is cleared duty free, subject to verification. Wearing an item at the airport does not by itself make it qualify, and a new purchase is treated as new jewellery.
Has the rupee value cap on the jewellery allowance gone?
Yes. From 2 February 2026 the special jewellery allowance is by weight alone, according to CBIC’s guide.
I am bringing family jewellery for a wedding. What are my options?
Tourists can ask for temporary duty-free import with a declaration, a temporary baggage import certificate and re-export. Residents and tourists of Indian origin can get an export certificate on ATITHI 2.0 before leaving India so that items taken out can come back duty free. Ask Customs which route fits your trip.
What happens if I do not declare?
Customs can confiscate the goods, impose fines and penalties and, in serious cases, prosecute. Declare anything above your free allowance.
Sources for allowances and rates
| Point | Source and date |
|---|---|
| Special jewellery allowance by weight, declaration, penalties, help desk | CBIC guide for international travellers, February 2026 (Baggage Rules 2026, effective 2 February 2026) |
| Used personal effects, other jewellery, general allowance, temporary import, export certificate | Ahmedabad Customs public notice on the Baggage Rules 2026, March 2026 |
| Gold import eligibility, one kilogram limit, original duty entry | Notification 45/2025-Customs, 24 October 2025 and Mumbai Customs Zone III page, which still shows the older rate |
| Duty change from 13 May 2026 | Notification 15/2026-Customs of 12 May 2026, as reported by TaxGuru |
Last checked 7 November 2026. This page will be updated when the rules or duty rates change.
NaviMumbai.com is an independent information site and is not affiliated with any government body.
