Does gold in other semi-manufactured forms, 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 other semi-manufactured forms, 99.5% purity or higher (HS 71081310) under India–UAE CEPA

HS 71081310 · 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: CTSH
MFN → CEPA basic duty: 10% → 10%

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

Gold in other semi-manufactured forms, 99.5% purity or higher (HS 71081310) 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 "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).". Semi-manufactured gold — sheet, strip, tube and profiles — feeds jewellery manufacturing and industrial users. Like bullion it stays at the 10% MFN rate under CEPA, since extending a preference to semi-manufactured forms would create an obvious route around the bullion quota. The low 3% IGST reflects gold's treatment across the tax system. Importers should note that classification between unwrought and semi-manufactured forms is actively scrutinised, because the two attract different policy conditions despite carrying the same headline duty. 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 other semi-manufactured forms, 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 other semi-manufactured forms, 99.5% purity or higher?: Per CEPA Annex 3B: CTSH + VA 40% (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.