Does gold jewellery and articles 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 and articles?

Per CEPA Annex 3B: Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis). 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.

Gold jewellery and articles (HS 71131900) under India–UAE CEPA

HS 71131900 · Gems & jewellery · Rules of Origin & preferential rate

Data last updated: 14 June 2026 · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

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): Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)

Qualifying under the Rules of Origin

Gold jewellery and articles (HS 71131900) 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 "Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)". Finished gold jewellery is excluded from India’s CEPA import concessions — a frequent and costly misconception. India kept finished gold jewellery (HS 711319) on its exclusion list to protect domestic manufacturing, so a UAE-origin import generally pays the full 20% MFN BCD with no preferential rate. One narrow exception: an annual tariff-rate quota of 2.5 tonnes carries a 5-point cut to about 15% within quota, but the quota is small and out-of-quota imports pay the full 20%. The duty-free jewellery story runs the other way (India’s exports to the UAE). MFN and IGST are from ICEGATE; the exclusion and 2.5t TRQ are per CEPA Annex 2A and the official India–UAE CEPA FAQ. 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 and articles 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 and articles?: Per CEPA Annex 3B: Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis). 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.