An Indian citizen who has been residing abroad for over one year is allowed to bring jewellery, free of duty in his bonafide baggage upto an aggregate value of Rs. 10,000/- (in the case of a male passenger) or Rs.20,000/- (in the case of a lady passenger).

Over and above the allowance te following duty will be charged.
1. Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units and gold coins Rs. 100 per 10 gms.
2. Gold in any form other than at Sl.No. 1 above including tola bars and ornaments, but excluding ornaments studded with stones or pearls Rs. 250 per 10 gms.