What is the import duty on articles of natural or cultured pearls from the UAE to India?

The basic customs duty is 10%. 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 articles of natural or cultured 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 articles of natural or cultured pearls?

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.

Import duty on Articles of natural or cultured pearls (HS 71161000) from the UAE to India

HS 71161000 · UAE to India · ARTICLES OF NATURAL OR CULTURED PEARLS

Data last updated: 20 August 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.

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 10% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

Duty breakdown on a ₹10,00,000 shipment

Your shipment value (assessable / CIF, ₹)

Enter your own value to recalculate the table below.

Component	Standard (MFN)	CEPA
Basic customs duty	₹1,00,000	₹1,00,000
Social Welfare Surcharge	₹10,000	₹10,000
IGST	₹33,300	₹33,300
Total duty	₹1,43,300	₹1,43,300

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 articles of natural or cultured pearls (HS 71161000) from the UAE to India attracts a 10% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 10% MFN rate applies whatever the origin. Pearl articles carry a 10% MFN duty that CEPA leaves untouched, in line with India's broader decision to hold tariff lines across the gems and jewellery chapter where domestic value addition is significant. The 3% IGST is the precious-goods rate. Unlike gold, pearls are not subject to the nominated-agency restriction, so an ordinary IEC holder can import them — the constraint here is genuinely just the duty. Certification of natural versus cultured origin materially affects valuation and is the usual point of dispute at assessment. 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 articles of natural or cultured pearls (HS 71161000) 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 articles of natural or cultured pearls from the UAE to India?: The basic customs duty is 10%. 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 articles of natural or cultured 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 articles of natural or cultured pearls?: 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.