Silver jewellery with filigree work (HS 71131110) under India–UAE CEPA
HS 71131110 · ARTICLES OF JEWELLERY AND PARTS THEREOF · 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
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)
- 3.5%
- Tariff-classification change
- CTSH
- MFN → CEPA basic duty
- 20% → 20%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 3.5% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
Silver jewellery with filigree work (HS 71131110) 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 3.5% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).". Filigree silver jewellery is a craft-intensive category where India is a major producer in its own right, and the 20% MFN duty with no CEPA reduction reflects deliberate protection of domestic artisans rather than a revenue motive. The 3% IGST applies as across precious metals. Because India exports far more of this than it imports, the commercially interesting direction on this HS line is usually outward: Indian exporters claiming CEPA preference into the UAE, where the concession runs the other way. Check the UAE schedule rather than assuming symmetry. Because the line is excluded, customs charges the 20% 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 silver jewellery with filigree work 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 silver jewellery with filigree work?
- Per CEPA Annex 3B: CTSH + VA 3.5% (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 20% MFN duty applies.