Because of the significant tax and customs duty savings—which can amount to up to 15%—Indian visitors and non-resident Indians (NRIs) opt to purchase gold and jewelry in Dubai rather than their native country.

In the UAE, gold prices are consistently the lowest. In particular, the disparity between it and the Indian market is between 12 and 15 percent because of the high customs charge in India. Another draw for visitors to the UAE is the opportunity to receive a value-added tax (VAT) refund in cash up to Dh35,000.

The Dubai government offers visitors a unique perk. Tourists are spared from the 5% VAT tax that Dubai residents must pay. When a tourist departs the nation, the airport authorities reimburse them for 5% of the VAT.

Benefits of purchasing gold in Dubai:
- There is nowhere else that offers the kind of richness and variety in gold designs as Dubai does.
- One further advantage of purchasing gold jewelry from Dubai is the ability to negotiate over prices.
- The current international gold prices determine Dubai's gold rate. Because of this, gold is far less expensive in Dubai than it is in other nations.
- Purchased gold from Dubai is exempt from taxes; therefore, you will just pay the purchase price of the gold.
- Furthermore, the gold market in Dubai is far better structured, managed, and governed. As a result, buying gold in Dubai is far safer than in other nations.
- When compared to other nations, the purity of the gold purchased from Dubai is greater.

Guidelines for obtaining gold from Dubai in India:
The Indian government announced on April 1, 2016, that any male individual traveler returning to India after living abroad is permitted to import up to 20 grams of gold at a weight of no more than 50,000 Indian rupees, with no duty applied. 
All female travelers are eligible for duty-free baggage allowances of up to 40 grams of gold that weigh less than or equal to 1,00,000 Indian rupees.

Indian visitors arriving in the nation from Dubai or any other foreign nation currently have to go through a drawn-out process in order to obtain gold. The Central Board of Excise and Customs is developing new regulations; thus, the situation might alter in the future.