What is the import duty on gold jewellery and articles 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 and articles?

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 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.

Import duty on Gold jewellery and articles (HS 71131900) from the UAE to India

HS 71131900 · UAE to India · Gems & jewellery

Data last updated: 14 June 2026 · 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

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.

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%. This line is currently excluded from CEPA, so the preferential rate stays at the 20% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹2,56,600 and CEPA adds no basic-duty saving at these rates. Finished gold jewellery is excluded from India’s CEPA import concessions — a frequent and costly misconception. India kept finished gold jewellery (HS 711319) on its exclusion list to protect domestic manufacturing, so a UAE-origin import generally pays the full 20% MFN BCD with no preferential rate. One narrow exception: an annual tariff-rate quota of 2.5 tonnes carries a 5-point cut to about 15% within quota, but the quota is small and out-of-quota imports pay the full 20%. The duty-free jewellery story runs the other way (India’s exports to the UAE). MFN and IGST are from ICEGATE; the exclusion and 2.5t TRQ are per CEPA Annex 2A and the official India–UAE CEPA FAQ. 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.

Import compliance & clearances

Beyond duty, importing gold jewellery and articles (HS 71131900) 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 ↗
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 and articles 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 and articles?: 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 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.