Rules of Origin for silver, unwrought — 99.9% purity or higher — Dubai (UAE) to India
HS 71069120 · SILVER · 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.
Import restricted
DGFT lists this line as Restricted under ITC(HS) Schedule 1 (Import Policy), so it needs an import authorisation or must meet the stated condition — it is not freely importable. DGFT condition: Imports through nominated agencies notified by the Reserve Bank of India, in the case of banks, by the Directorate General of Foreign Trade, in the case of other agencies, and by qualified jewellers as notified by the IFSCA for import through India International Bullion Exchange (IIBX) shall be permitted only against a valid Import Authorisation issued by the DGFT. source ↗
- CEPA eligible
- Yes
- Value addition (RVC)
- 3%
- Tariff-classification change
- CTSH Annex 3B rule set at sub-heading level
- MFN → CEPA basic duty
- 10% → 6%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 3% (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 silver, unwrought — 99.9% purity or higher (HS 71069120), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 3% (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 3% regional value content — both conditions, not either/or. That rule is written for this sub-heading specifically in Annex 3B, rather than inherited from the chapter — one of a small number of lines in this corpus where the product-specific rule genuinely is product-specific. Fine silver at 99.9% or above is the investment- and industrial-grade form used in bullion, contacts and electronics, and it moves in large value lots through the Dubai-to-India channel. It carries a phased preferential duty, and an unusually light origin rule: Annex 3B sets value addition at 3% for this line, against the 40% that applies across most of the corpus, alongside the sub-heading change. That makes origin the easy part and documentation depth the hard part. On high-purity, high-value consignments customs verifies both assay and origin closely, and any gap between the refiner's certificate, the invoice and the Certificate of Origin invites a demand at the full MFN rate. Reconcile all three before filing. Silver is also Restricted under the ITC(HS) policy: only nominated agencies, nominated banks and qualified jewellers may import, so the channel question is settled before the rate question. 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 silver, unwrought — 99.9% purity or higher qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 3% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 3% regional value content — both conditions are required, not either/or.
- What is the Rule of Origin for silver, unwrought — 99.9% purity or higher?
- Per CEPA Annex 3B: CTSH + VA 3% (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.