India's customs rules on gold for travellers were rewritten in February 2026. The Central Board of Indirect Taxes and Customs (CBIC) replaced the Baggage Rules of 2016 with the Baggage Rules, 2026, effective 2 February 2026, via Notification No. 14/2026-Customs (N.T.). The new framework changed the duty-free allowance for gold from a value-based system to a weight-based one, raised the general baggage allowance, and clarified eligibility for several traveller categories.

For NRIs, OCI cardholders, and any traveller flying into India with gold for personal use, family gifting, or wedding contributions, the practical rules are now meaningfully different from what they were a year ago. This is a 2026 guide.

What changed in February 2026

Three substantive shifts in the new rules.

Gold jewellery moved to a weight-based allowance. Previously the duty-free limit was tied to a value cap that had not kept pace with rising gold prices, so passengers carrying even modest weights of jewellery were sometimes pushed over the limit purely because the metal had appreciated. The new rules express the allowance in grams: women may carry 40 grams of gold jewellery duty-free, men may carry 20 grams. The price of the metal no longer determines whether you are within the limit.

The general baggage allowance increased. The duty-free allowance for personal effects (other than restricted items) for residents, NRIs, OCI cardholders, and tourists of Indian origin arriving by air or sea is now ₹75,000, up from ₹50,000 under the 2016 rules. Foreign tourists arriving for the first time have a separate ₹25,000 limit.

Bars and coins remain explicitly excluded from duty-free treatment. Gold bars, biscuits, and coins do not qualify for any duty-free allowance under the 2026 rules. Any quantity is dutiable from the first gram. This was true under the 2016 rules; it remains true under the new framework.

The duty-free jewellery allowance — who and how much

The weight-based jewellery allowance applies to specific categories of travellers.

The allowance is per traveller, not per family. A husband-wife pair flying in together can carry 60 grams of jewellery duty-free between them — provided the pieces are reasonably distributed, not all worn or carried by one person.

Eligibility for the duty-free jewellery allowance requires that the traveller has stayed abroad for more than one year. Short-stay visitors and tourists do not get the duty-free jewellery allowance — any gold jewellery they carry is dutiable in full.

The bars-and-coins exclusion

This is the most important distinction in the rules and the one most often misunderstood.

Gold jewellery — finished pieces designed to be worn — qualifies for the duty-free weight allowance described above. Gold bars, biscuits, coins, medallions, and any other unworn forms of gold do not. They are dutiable from the first gram.

The practical implication: a traveller bringing 50 grams of 22K bridal jewellery into India faces no duty on the first 40 grams (if female and eligible) and concessional duty only on the remaining 10 grams. The same traveller bringing 50 grams of gold coins faces concessional duty on the entire 50 grams.

This matters for buyers in markets like Dubai, Singapore, or the US who might be tempted to buy bullion (lower premiums, no jewellery making charge) for transport into India. The bullion arrives in India significantly more expensively than the equivalent amount of jewellery would.

The duty rates beyond the allowance

For gold above the duty-free limit, two duty rates apply depending on the traveller's eligibility.

Concessional duty (around 6%) applies to NRIs and OCI cardholders who have been residing abroad for more than a year, and to Indian passport holders returning home after at least six months abroad. The rate is composed of a 5% Basic Customs Duty plus a 1% Agriculture Infrastructure and Development Cess. This concessional rate applies up to a maximum of 1 kilogram of gold per passenger.

Standard duty (around 38%) applies to travellers with shorter stays abroad, foreign nationals, and any quantity above the 1 kg concessional cap. The exact rate has minor components that change with budget cycles, but the effective rate sits in the high 30s.

The difference between concessional and standard duty is consequential. On 100 grams of gold valued at roughly ₹16 lakh today, concessional duty is about ₹96,000; standard duty is closer to ₹6 lakh. Eligibility — proven by passport stamps, ticket records, and stay declarations — is what separates the two.

The eligibility tests

Three categories of traveller and what each is entitled to.

NRIs and OCI cardholders. Eligible for the duty-free jewellery allowance (40g/20g) and for concessional 6% duty on quantities above the limit, up to 1 kg, provided they have been abroad for more than a year. Documentation: passport with entry/exit stamps, OCI card if applicable, residence proof in the country of stay.

Returning Indian residents. Eligible for duty-free jewellery and concessional duty if they have stayed abroad for at least six months. Documentation: passport stamps, ticket records, employment or study records demonstrating the duration of stay.

Foreign tourists. Not eligible for the duty-free gold jewellery allowance. Limited to the general ₹25,000 personal-effects allowance. Any gold beyond personal use must be declared and is dutiable at standard rates.

The general ₹75,000 allowance — what it covers

Separate from the gold jewellery allowance, residents, NRIs, OCIs, and tourists of Indian origin entering India by air or sea have a general duty-free allowance of ₹75,000 for personal effects — clothing, electronics within limits, gifts, and so on. Foreign tourists have a lower limit of ₹25,000.

Gold jewellery within the weight-based allowance does not count against the ₹75,000 limit. Gold above the weight allowance, gold bars and coins, and any other excluded items must be declared separately and are dutiable at applicable rates.

Restricted and prohibited items — firearms, excess tobacco and liquor, gold bars, televisions — remain excluded from the general allowance and require specific declarations.

Declaration: Red Channel vs Green Channel

Indian airports operate a two-channel customs system.

The Green Channel is for travellers carrying nothing dutiable. If you have only the duty-free jewellery allowance and personal effects within ₹75,000, the Green Channel is the correct route. No declaration form, no inspection in most cases.

The Red Channel is for travellers carrying anything dutiable. Gold jewellery above the duty-free weight allowance, any gold bars or coins, and any other dutiable goods must go through the Red Channel.

Misusing the Green Channel — passing through with undeclared dutiable gold — is a customs offence. Penalties include confiscation of the undeclared gold, financial penalty up to four times the duty owed, and in serious cases prosecution. The cost of declaring honestly through the Red Channel is the duty itself; the cost of getting caught not declaring can be the entire piece.

Documentation to carry

For travellers carrying any meaningful quantity of gold into India, documentation matters.

The customs officer's discretion is wide. A clear, well-documented declaration is processed quickly. A hesitant declaration with patchy documentation is processed slowly.

Common scenarios

How the rules apply in typical situations.

NRI couple flying back from the US for a wedding, with 80 grams of jewellery for the bride's family. Both qualify for duty-free allowances if they have been in the US more than a year. Together: 60 grams duty-free (40g + 20g). Remaining 20 grams: concessional 6% duty. Take the Red Channel, declare honestly, pay roughly ₹19,000-20,000 in duty (on ~₹3.2 lakh of metal value at current prices).

Gulf-based NRI returning home with 200g of jewellery and 50g of gold bars. Jewellery: 40g duty-free (assuming female), 160g at concessional 6% — about ₹1.5 lakh duty. Bars: 50g at concessional 6% (since the traveller is otherwise eligible) — about ₹50,000 duty. Total duty: roughly ₹2 lakh on ~₹40 lakh of total metal value. The bars do not get the duty-free benefit but still qualify for the concessional rate because the traveller is eligible.

Tourist visiting India for a wedding, carrying 30g of gifted jewellery. Tourists are not eligible for the duty-free weight allowance. The full 30 grams is dutiable at standard rates — roughly ₹1.8 lakh on ~₹4.8 lakh of metal value. For non-resident tourists, carrying gold into India is rarely cost-efficient.

Indian student returning from a year abroad with 25g of gold given by host family. Student qualifies for concessional treatment after a year abroad. As a male, 20g is duty-free; the remaining 5g is dutiable at concessional 6% — about ₹4,800 duty. Declare through the Red Channel.

Plan ahead

Three principles save time and money at the airport.

Buy as jewellery, not bullion, if it is going to India. The duty-free allowance is for jewellery only. Bars and coins are dutiable from the first gram, even for eligible travellers.

Document everything. Original receipts, valuations, and a written declaration prepared in advance reduce time at the customs counter and reduce the likelihood of disputes about declared value.

Take the Red Channel when in doubt. The cost of declaring honestly is duty. The cost of being caught not declaring is the gold. The asymmetry is severe enough that any borderline case should default to declaration.

The 2026 rules are friendlier to genuine NRI families than the older value-based system was, particularly when gold prices are rising. They are also less forgiving of bullion-carried-as-investment than buyers from the US, the Gulf, or Singapore sometimes assume. Plan accordingly, document thoroughly, and the rules work as intended.