Passenger Gold Import Duty in Bangladesh: Rules, Limits & Tax Guidelines
Customs tariffs and conditions under passenger baggage rules are subject to revision through annual national fiscal budgets. Under the 2025-26 fiscal framework, the duty rate is set at 5,000 BDT per vori. Travelers are advised to verify the latest statutory regulatory orders (SRO) issued by the National Board of Revenue (NBR) before travel.
Personal Gold Jewellery Rules and 100g Duty-Free Allowance
Incoming international passengers entering Bangladesh by air are permitted to import up to 100 grams (approximately 8.57 vori) of personal gold jewellery completely duty-free once per calendar year.
Personal Wear Finished Jewellery
Items must be genuine finished wearable ornaments such as chains, rings, bangles, and earrings. Raw gold, scrap pieces, or bullion coins never qualify as personal jewellery.
Commercial Quantities Disallowed
Carrying excessive duplicates of identical items (typically more than 12 pieces of the same design) is prohibited. Customs officers may treat repetitive batches as commercial cargo rather than personal effects.
Jewellery Exceeding 100 Grams
Excess jewelry beyond 100 grams is not covered by the automatic duty-free concession. The surplus portion may be subject to commercial assessment or customs fines. Declaring at the Red Channel is mandatory.
Once Per Calendar Year Limitation
Each passenger is entitled to the 100g duty-free benefit only once during a single calendar year (1 January to 31 December). Subsequent arrivals within the same year do not qualify for the exemption.
Gold Bullion Bar Regulations and Mandatory Ceilings
Gold bullion bars, cast ingots, and minted biscuits enjoy no duty-free allowance. Passengers may carry gold bars solely upon paying mandatory customs duty under strict statutory caps.
An incoming passenger can bring a maximum of 117 grams (approximately 10 vori or 116.64 grams) of gold bullion bar, limited to once per calendar year upon duty payment.
Under the official 2025-26 budget rules, the customs tariff is 5,000 BDT per vori (428.66 BDT per gram). For a full 10-vori (116.64g) gold bar, total payable customs duty is 50,000 BDT.
Carrying gold bars exceeding 117 grams under baggage rules is strictly illegal. Any excess bar is subject to immediate seizure and confiscation by airport customs authorities, alongside prosecution under anti-smuggling statutes.
Comparison Matrix: Gold Jewellery vs Bullion Bar
| Rule / Parameter | Gold Jewellery | Gold Bullion Bar |
|---|---|---|
| Duty-Free Exemption | Up to 100g completely free (0 BDT) | Zero exemption (Duty payable from 1g) |
| Maximum Weight Ceiling | 100g (customary personal ornaments) | 117g (10 vori) |
| Tariff per Vori | 0 BDT up to 100g | 5,000 BDT / vori |
| Frequency Limit | Once per calendar year | Once per calendar year |
| Penalty on Excess Weight | Subject to customs assessment or fine | Exceeding 117g causes direct confiscation |
| Customs Clearance Channel | Green Channel up to 100g (Red Channel if excess) | Red Channel (Written declaration mandatory) |
Historical Budget Tariff Revisions
Customs tariffs on passenger gold imports are periodically revised by the government to manage foreign exchange reserves:
Increased from earlier 2,000 BDT to 3,000 BDT.
Tariff raised to 4,000 BDT to curb currency leakage.
Official gazette tariff set at 5,000 BDT with once-per-year condition strictly enforced.
Proposals for 6,000 BDT discussed in media; pending official statutory notification.
Step-by-Step Airport Customs Clearance Procedures
- Complete Baggage Declaration Form: Fill out the customs declaration card distributed on your flight or in the arrival immigration concourse.
- Proceed Directly to Red Channel: If carrying a gold bar or jewelry exceeding 100g, report immediately to the Red Channel counter.
- Present Merchant Invoices: Have your original purchase vouchers, hallmark certifications, and weight receipts ready for customs verification.
- Pay Assessed Duty at Airport Bank: Deposit the assessed tariff at designated bank booths (such as Sonali Bank) inside the arrival hall and obtain the official stamped receipt.
- Clear Exit Inspection: Present the duty clearance receipt at the exit gate for safe exit from the terminal.
Two Practical Calculation Examples
Example 1: Returning Expatriate With 100g Jewelry and One 10-Vori Gold Bar
Consider an expatriate arriving from Dubai carrying 100g of personal jewellery and one 10-vori (116.64g) gold bar for personal savings.
Example 2: Passenger Carrying 130g of Personal Jewellery
An individual returning from Saudi Arabia carries 130g of gold jewelry, which exceeds the 100g free allowance by 30 grams.
