NRI bringing gold to India: customs duty, free allowance and declaration rules
NRIs returning to India after residing abroad for 6 months or more can bring gold jewellery up to 1 kg duty-free (for men the limit is 20 grams; for women it is 40 grams within a separate jewellery allowance). For gold bars and coins, the free allowance is up to 1 kg after 6 months abroad. Customs duty is 15% on gold above the free allowance plus IGST at 3%.
1 kg gold duty-free for NRIs abroad 6+ months; 15% customs duty + 3% IGST above that
NRIs who have resided outside India for at least 6 months can import gold up to 1 kg duty-free on arrival. Gold above this limit attracts customs duty at 15% of the CIF value (cost + insurance + freight) plus IGST at 3%. You must make a declaration at customs (Green Channel is not available for dutiable gold). Payment is in convertible foreign currency — not in Indian rupees. Coins and gold bars in excess of limits must be declared on a CBIC Baggage Declaration form.
Key points
- 1 kg free allowance after 6 months abroad — NRIs returning after 6+ months can carry up to 1 kg of gold (jewellery, bars or coins) duty-free on one trip.
- Above 1 kg: 15% customs duty + 3% IGST — Gold above the 1 kg limit attracts 15% customs duty on CIF value plus 3% IGST — payable in foreign currency at arrival customs.
- Must be declared — not through Green Channel — Gold above the free limit cannot go through the Green Channel. Failure to declare dutiable gold can result in seizure and penalties.
Free allowance rules in detail
Residency requirement: You must have resided outside India for at least 6 months continuously. Short trips back to India during the period are allowed if the total stay outside India was 6+ months.
One-trip limit: the 1 kg free allowance is per trip. You cannot combine multiple trips or carry allowances for family members who are not co-passengers.
Jewellery (worn): separately, customs allows worn jewellery within ₹1 lakh for men and ₹1 lakh for women without valuation — but this does not add to the 1 kg bullion/coin limit.
Form: declare at the Red Channel (customs counter) on arrival. Customs officers will assess the gold's value using LBMA spot price + freight equivalent.
How customs duty is calculated
CIF value: customs assesses gold at the London Bullion Market Association (LBMA) gold price in USD, converted to INR at the customs exchange rate.
Duty: 15% of CIF value for the quantity above the free limit.
IGST: 3% of (CIF + customs duty) on the excess gold.
Example: NRI brings 1.5 kg gold after 7 months abroad. 1 kg is free. On the remaining 500g: suppose CIF value is ₹40 lakh. Customs duty = ₹6 lakh (15%). IGST = ₹1.38 lakh (3% of ₹46 lakh). Total duty = ₹7.38 lakh.
Payment: in foreign currency (USD, GBP, EUR, AED, etc.) or via traveller's cheque. Rupee payment is not accepted for dutiable gold imports.
Frequently asked questions
Can I bring gold on behalf of a family member who is not travelling with me?
No. The free allowance is personal to the arriving passenger. You cannot carry gold 'on behalf of' others and claim their allowance. Each passenger must independently qualify and declare.
Does the 1 kg limit cover gold jewellery worn on the body?
The 1 kg limit covers all gold — worn jewellery, carried jewellery, bars and coins combined. Wear-all-you-can does not create an additional exemption above the 1 kg limit.
What happens if I don't declare and customs finds the gold?
Undeclared dutiable gold can be seized under the Customs Act. Penalties range from the duty amount to twice the dutiable value. Repeated violations can lead to legal proceedings. Always declare.