Import duty on Gold jewellery studded with pearls (HS 71131142) from the UAE to India
HS 71131142 · UAE to India · ARTICLES OF JEWELLERY AND PARTS THEREOF
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.
Import restricted
Gold and silver are Restricted under India's ITC(HS) import policy: only nominated agencies, nominated banks and qualified jewellers may import them, and CEPA tariff-rate-quota gold must be routed through the India International Bullion Exchange at GIFT City. An ordinary IEC holder cannot import these lines directly. source ↗
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹2,00,000 | ₹2,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹20,000 |
| IGST | ₹36,600 | ₹36,600 |
| Total duty | ₹2,56,600 | ₹2,56,600 |
CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing gold jewellery studded with pearls (HS 71131142) from the UAE to India attracts a 20% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 20% MFN rate applies whatever the origin. Pearl-studded gold jewellery sits at the same 20% MFN duty with no CEPA concession, alongside other finished jewellery. Valuation is the live issue on studded pieces: customs must apportion value between the gold content and the pearls, and declared splits attract scrutiny because they shift the assessable base. Keep a defensible valuation basis and independent certification for the stones. The 3% IGST applies. For most Indian businesses this line is relevant as an export opportunity into the UAE rather than an import route. IGST of 3% is creditable, but the basic duty here is a real cost. Confirm the live rate on ICEGATE before filing.
Import compliance & clearances
Beyond duty, importing gold jewellery studded with pearls (HS 71131142) 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/silver importable only through nominated agencies / qualified jewellers; CEPA TRQ imports routed through IIBX source ↗
- BIS Mandatory Hallmarking with HUID for gold jewellery sold in India 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 jewellery studded with pearls from the UAE to India?
- The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 3% IGST applies on top.
- How much can CEPA save on gold jewellery studded with pearls?
- At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
- What do I need to claim the CEPA rate on gold jewellery studded with pearls?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.