Does gold in unwrought form, 99.5% purity or higher qualify for India–UAE CEPA?

No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.

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.

Gold in unwrought form, 99.5% purity or higher (HS 71081210) under India–UAE CEPA

HS 71081210 · GOLD · Rules of Origin & preferential rate

Data last updated: 20 August 2026 · 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

Gold and silver are Restricted under India's ITC(HS) import policy: only nominated agencies, nominated banks and qualified jewellers may import them, and CEPA tariff-rate-quota gold must be routed through the India International Bullion Exchange at GIFT City. An ordinary IEC holder cannot import these lines directly. source ↗

CEPA eligible: Excluded
Value addition (RVC): 40%
Tariff-classification change: none
MFN → CEPA basic duty: 10% → 10%

Rule of Origin (CEPA Annex 3B, primary source): CEPA Annex 3B special rule (e.g. certified good-delivery bars / melt-and-pour) — verify the exact heading before relying.

Qualifying under the Rules of Origin

Gold in unwrought form, 99.5% purity or higher (HS 71081210) is currently excluded from India's India–UAE CEPA tariff offer, so no preferential rate applies regardless of origin. For reference, the Product-Specific Rule for this line is "CEPA Annex 3B special rule (e.g. certified good-delivery bars / melt-and-pour) — verify the exact heading before relying.". Unwrought fine gold — bars and ingots at 99.5% and above — is the single largest item in the India–UAE trade by value, which is precisely why it is excluded from the general CEPA concession. India instead grants a limited tariff-rate quota with a small margin, routed through the India International Bullion Exchange, rather than opening the 10% MFN duty to zero. Outside that quota the full duty applies. Treat this line as a channel question first: without nominated-agency or qualified-jeweller status, direct import is not available at any duty rate. Because the line is excluded, customs charges the 10% MFN rate. Confirm eligibility against India's CEPA tariff schedule before assuming any benefit.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does gold in unwrought form, 99.5% purity or higher qualify for India–UAE CEPA?: No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.
What is the Rule of Origin for gold in unwrought form, 99.5% purity or higher?: Per CEPA Annex 3B: CEPA Annex 3B special rule (e.g. certified good-delivery bars / melt-and-pour) — verify the exact heading before relying.. 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.