A passenger residing abroad for more than one year shall be allowed clearance free of duty in his baggage of jewelry ( not any other form like Gold coin or Bar ).
up to 20 Gm ( or value cap of 50 K INR ) for Male
Up to 40 gm ( or value cap of 100K INR ) for female.
10.3 % of duty has to pay, beyond this limit ,up to 1 Kg .
Those who stayed abroad only more than 6 month but less than 1 year , has to pay 10.3% duty upto 1 kg gold either jewellery or any other form gold . .For more than 1 KG , person has to pay 36.05%
Those who stayed abroad less than 6 month has to pay the duty of 36.05 % for any weight regardless of jewellery or gold bar or coin .
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