Import duty on diamonds, unsorted (rough) from Dubai (UAE) to India
HS 71021000 · Dubai / UAE → India · DIAMONDS
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line before filing.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹16,650 | ₹15,000 |
| Total duty | ₹1,26,650 | ₹15,000 |
CEPA duty saving on this example: ₹1,11,650 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing diamonds, unsorted (rough) (HS 71021000) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Rough diamonds are the raw feedstock of Surat's cutting industry, which polishes roughly nine in ten of the world's stones, and Dubai is the corridor's main rough-trading hub — so this is one of the busiest UAE-to-India lines by value. The Annex 3B rule here is unusually light: a change of sub-heading with just 6% value addition, against the 40% applying across most of the corpus, reflecting that rough stones are barely transformed in transit. Origin is therefore close to a formality on this line, which is the opposite of the coloured-stone lines in the same chapter. Note the trap: a Kimberley Process Certificate is mandatory for every rough-diamond consignment and is entirely separate from the CEPA Certificate of Origin. Importers routinely confuse the two, and neither substitutes for the other at clearance. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. The preference is worth 11% of assessable value on every consignment — the 10-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 1.5% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing diamonds, unsorted (rough) (HS 71021000) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free source ↗
- Kimberley Process / GJEPC A Kimberley Process Certificate must accompany every rough-diamond consignment and is separate from the CEPA Certificate of Origin. GJEPC is India's designated Kimberley Process authority. source ↗
Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.
Frequently asked questions
- What is the import duty on diamonds, unsorted (rough) from the UAE to India?
- The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 1.5% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on diamonds, unsorted (rough)?
- On a CIF value of ₹10,00,000, total duty falls from ₹1,26,650 (MFN) to ₹15,000 (CEPA) — about ₹1,11,650 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on diamonds, unsorted (rough)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.