Imitation jewellery — cuff-links and studs (HS 71171100) under India–UAE CEPA
HS 71171100 · IMITATION JEWELLERY · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 25% 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
- 25% → 25%
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
Imitation jewellery — cuff-links and studs (HS 71171100) 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).". Base-metal cuff-links and dress studs carry a 25% MFN duty with no CEPA reduction, the same protected treatment as other imitation jewellery. Chapter 71's low 3% IGST applies here because the heading sits in the precious-goods chapter even though the articles contain no precious metal — a quirk worth knowing, since it makes the effective tax load lighter than the 25% duty suggests. Nickel-release limits apply to skin-contact articles under consumer-safety rules. With no preferential route, landed cost is duty-dominated and most supply is made domestically. Because the line is excluded, customs charges the 25% 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 imitation jewellery — cuff-links and studs 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 imitation jewellery — cuff-links and studs?
- 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 25% MFN duty applies.