Does articles of precious or semi-precious stones 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.

Articles of precious or semi-precious stones (HS 71162000) under India–UAE CEPA

HS 71162000 · ARTICLES OF NATURAL OR CULTURED PEARLS · 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.

No CEPA benefit

This line is excluded from India's India–UAE CEPA tariff offer, so the 10% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.

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

Articles of precious or semi-precious stones (HS 71162000) 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).". Finished articles of precious and semi-precious stones — carvings, beads and set pieces — stay at the 10% MFN duty with no CEPA preference, even though rough stones in Chapter 71 do receive a concession. That asymmetry is deliberate: India protects the cutting and setting value added domestically in Jaipur and Surat while allowing rough material in cheaply. For importers the practical read is that the preference sits upstream, on rough stones, not on finished articles. Plan sourcing around that split rather than expecting a uniform chapter treatment. 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 articles of precious or semi-precious stones 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 articles of precious or semi-precious stones?: 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.