Import duty on beryl — yellow, golden, pink, red or green (precious stones), rough from Dubai (UAE) to India
HS 71031032 · Dubai / UAE → India · PRECIOUS STONES
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 | ₹2,775 | ₹2,500 |
| Total duty | ₹1,12,775 | ₹2,500 |
CEPA duty saving on this example: ₹1,10,275 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing beryl — yellow, golden, pink, red or green (precious stones), rough (HS 71031032) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Coloured beryl varieties — heliodor, morganite and green beryl among them — feed India's designer and export-jewellery workshops. The stones qualify for the CEPA basic-duty cut but sit under the strict 40% regional-value-content rule that governs coloured precious stones, so a UAE origin claim only holds where genuine cutting or upgrading happened there rather than trading. The frequent mistake is treating all of Chapter 71 as if it shared the diamond industry's light 6% rule; it does not, and the gap between 6% and 40% is the difference between a formality and a genuine test. Confirm the exact Annex 3B line for the sub-heading before assuming the preference. The IGST band on precious stones is very low, so the basic duty is the whole question and the certificate is all that stands behind it. 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 0.25% 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 beryl — yellow, golden, pink, red or green (precious stones), rough (HS 71031032) 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 ↗
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 beryl — yellow, golden, pink, red or green (precious stones), 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 0.25% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on beryl — yellow, golden, pink, red or green (precious stones), rough?
- On a CIF value of ₹10,00,000, total duty falls from ₹1,12,775 (MFN) to ₹2,500 (CEPA) — about ₹1,10,275 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on beryl — yellow, golden, pink, red or green (precious stones), 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.