Import duty on industrial diamonds, unworked or simply sawn — unsorted from Dubai (UAE) to India
HS 71022120 · 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 industrial diamonds, unworked or simply sawn — unsorted (HS 71022120) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Unsorted industrial diamonds arrive as mixed parcels that the buyer grades after import, which is why they price below sorted lots and appeal to bulk abrasive and drilling-tool makers. CEPA removes the basic duty entirely, and the low IGST band on diamonds keeps the recoverable tax small. Qualification is unusually easy: Annex 3B sets value addition at 6% on this line, against the 40% applying across most of the corpus, so the origin test is close to a formality where the sub-heading change is met. The real exposure is valuation rather than origin — customs scrutinises unsorted parcels closely because under-invoicing is the standing dispute in this trade, and a parcel priced as a bulk average invites a query. Carry a defensible per-carat basis, the Kimberley Process certificate and the Certificate of Origin together, since the three are read as one file. 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 industrial diamonds, unworked or simply sawn — unsorted (HS 71022120) 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 industrial diamonds, unworked or simply sawn — unsorted 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 industrial diamonds, unworked or simply sawn — unsorted?
- 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 industrial diamonds, unworked or simply sawn — unsorted?
- 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.