Import duty on Gold (semi-manufactured) (HS 71081300) from the UAE to India
HS 71081300 · UAE to India · Gems & jewellery
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 | ₹1,50,000 | ₹1,40,000 |
| Social Welfare Surcharge | ₹15,000 | ₹14,000 |
| IGST | ₹34,950 | ₹34,620 |
| Total duty | ₹1,99,950 | ₹1,88,620 |
CEPA duty saving on this example: ₹11,330 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing gold (semi-manufactured) (HS 71081300) from the UAE to India attracts a 15% MFN basic customs duty, and the India–UAE CEPA preferential rate is 14%. Gold is the highest-value line in the corridor and the most misunderstood: the CEPA concession is only about one point below the 15% MFN duty and is capped by an annual tariff-rate quota, so the headline 'zero duty' story does not apply here. MFN and IGST are from ICEGATE; the gold TRQ rate follows the agreement — verify on ICEGATE/CBIC before filing. IGST of 3% is creditable, so the durable benefit is the basic-duty saving. Confirm the live rate on ICEGATE before filing.
Import compliance & clearances
Beyond duty, importing gold (semi-manufactured) (HS 71081300) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Restricted — gold importable only through nominated agencies / qualified jewellers; CEPA TRQ imports routed through IIBX 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 gold (semi-manufactured) from the UAE to India?
- The standard MFN basic customs duty is 15%; under India–UAE CEPA the preferential rate is 14%. SWS adds 10% on the basic duty and 3% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on gold (semi-manufactured)?
- On a CIF value of ₹10,00,000, total duty falls from ₹1,99,950 (MFN) to ₹1,88,620 (CEPA) — about ₹11,330 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on gold (semi-manufactured)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 15% MFN rate.