Does unstudded gold jewellery 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 20% MFN duty applies.

Unstudded gold jewellery (HS 71131141) under India–UAE CEPA

HS 71131141 · ARTICLES OF JEWELLERY AND PARTS THEREOF · 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): 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

Unstudded gold jewellery (HS 71131141) 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).". Plain gold jewellery carries a 20% MFN duty that CEPA does not reduce — India's jewellery manufacturing sector is large, employment-heavy and export-oriented, so the tariff line is held to protect it. The 3% IGST is the precious-metals rate. As with bullion, the restriction on who may import matters more than the duty: gold in jewellery form is still gold for policy purposes. Indian exporters, by contrast, gained duty-free access into the UAE under CEPA, which is why trade in this category has grown outbound rather than inbound. 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 unstudded gold jewellery 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 unstudded gold jewellery?: 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.