Travellers heading to India are permitted to bring in a certain amount of gold without the need to pay customs duty, but only under the specific conditions imposed by the Indian Customs. Males returning to India after spending more than a year abroad can bring in 20 grams of gold (worth not more than ₹50,000) duty-free, whereas females are allowed to bring in 40 grams of gold (worth not more than ₹1,00,000) without paying customs duty. The gold in question must be a personal use and in the form of jewellery. Any excess amounts over the limits are liable for customs duty and must be reported at the airport upon arrival in India.