Does gold jewellery studded with pearls 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.

Gold jewellery studded with pearls (HS 71131142) under India–UAE CEPA

HS 71131142 · 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

Gold jewellery studded with pearls (HS 71131142) 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).". Pearl-studded gold jewellery sits at the same 20% MFN duty with no CEPA concession, alongside other finished jewellery. Valuation is the live issue on studded pieces: customs must apportion value between the gold content and the pearls, and declared splits attract scrutiny because they shift the assessable base. Keep a defensible valuation basis and independent certification for the stones. The 3% IGST applies. For most Indian businesses this line is relevant as an export opportunity into the UAE rather than an import route. 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 gold jewellery studded with pearls 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 jewellery studded with pearls?: 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.