Import duty on Gold jewellery and articles (HS 71131900) from the UAE to India
HS 71131900 · UAE to India · Gems & jewellery
Data last updated: · MFN & IGST from ICEGATE; CEPA rate per agreement — verify before filing
Duty breakdown on a ₹10,00,000 shipment
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹2,00,000 | ₹0 |
| Social Welfare Surcharge | ₹20,000 | ₹0 |
| IGST | ₹36,600 | ₹30,000 |
| Total duty | ₹2,56,600 | ₹30,000 |
CEPA duty saving on this example: ₹2,26,600 . Run your own numbers in the import-duty estimator.
What drives the rate
Importing gold jewellery and articles (HS 71131900) from the UAE to India attracts a standard MFN basic customs duty of 20%. Under the India–UAE CEPA the preferential basic customs duty is 0%. On a sample assessable value of ₹10,00,000, total duty falls from ₹2,56,600 at the MFN rate to ₹30,000 with CEPA — a saving of ₹2,26,600 per shipment. Finished gold jewellery is where CEPA bites hardest: duty-free access drove gems and jewellery exports from roughly USD 4.9bn to USD 8bn in FY2024. Under the agreement's Product Specific Rules, plain unset gold jewellery needs only a tariff-subheading change plus ~3.5% value addition — far below the 40% most goods require (jewellery set with diamonds needs 7%, set with other stones 6%). MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. Social Welfare Surcharge adds 10% on the basic duty and 3% IGST applies on top — though IGST is recoverable as input tax credit, so the lasting benefit is the basic-duty saving. Always confirm the live rate for HS 71131900 on ICEGATE or CBIC before filing.
Frequently asked questions
- What is the import duty on gold jewellery and articles from the UAE to India?
- The standard MFN basic customs duty is 20%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 3% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on gold jewellery and articles?
- On a CIF value of ₹10,00,000, total duty falls from ₹2,56,600 (MFN) to ₹30,000 (CEPA) — about ₹2,26,600 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on gold jewellery and articles?
- 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.