Rules of Origin for industrial diamonds, unworked or simply sawn — sorted — Dubai (UAE) to India
HS 71022110 · DIAMONDS · Rules of Origin & preferential rate
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.
- CEPA eligible
- Yes
- Value addition (RVC)
- 6%
- Tariff-classification change
- CTSH Annex 3B rule set at heading level
- MFN → CEPA basic duty
- 10% → 0%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
To claim the CEPA preference on industrial diamonds, unworked or simply sawn — sorted (HS 71022110), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 6% regional value content — both conditions, not either/or. Annex 3B sets that rule at heading level, so it was written for this heading rather than for the chapter as a whole, but it still covers every sub-heading beneath it. Industrial diamonds serve grinding, drilling and abrasive uses rather than jewellery, and the sorted grade commands cleaner pricing because the sizing work is already done. The preference matters most to tool and machinery importers buying in volume. As with rough gem diamonds, the product-specific rule asks only for a sub-heading change plus 6% value addition — easy to meet, and markedly lighter than the 40% governing coloured stones in the same chapter — but the Kimberley Process Certificate still travels with the goods and is separate from the Certificate of Origin. Keep the industrial classification tight: mis-declaring gem-quality stones under an industrial line to chase the lower IGST band is a common and heavily penalised error, and the sorting documentation that supports the classification is the same file an assessor will ask to see. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% MFN rate instead of the preference.
Check your own figures in the Rules of Origin (RVC) qualifier. Qualifying is only half of it — the preference is claimed with a Certificate of Origin, issued in the UAE before shipment or retrospectively within 12 months.
Frequently asked questions
- Does industrial diamonds, unworked or simply sawn — sorted qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 6% regional value content — both conditions are required, not either/or.
- What is the Rule of Origin for industrial diamonds, unworked or simply sawn — sorted?
- Per CEPA Annex 3B: CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. RVC% = [(FOB − value of non-originating materials) / FOB] × 100 (FOB basis).
- What proof is needed at import?
- A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 10% MFN duty applies.