Does gold (semi-manufactured) qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.

What is the Rule of Origin for gold (semi-manufactured)?

Per CEPA Annex 3B: CTSH + VA 40% (Chapter 71 default; value addition on 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 15% MFN duty applies.

Gold (semi-manufactured) (HS 71081300) under India–UAE CEPA

HS 71081300 · Gems & jewellery · Rules of Origin & preferential rate

Data last updated: 13 June 2026 · confirm product-specific rules in the CEPA schedule

CEPA eligible: Yes
Value addition (RVC): 40%
Tariff-classification change: CTSH
MFN → CEPA basic duty: 15% → 14%

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)

Qualifying under the Rules of Origin

To claim the CEPA preference on gold (semi-manufactured) (HS 71081300), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Gold is the highest-value line in the corridor and the most misunderstood: the CEPA concession is only about one point below the 15% MFN duty and is capped by an annual tariff-rate quota, so the headline 'zero duty' story does not apply here. MFN and IGST are from ICEGATE; the gold TRQ rate follows the agreement — verify on ICEGATE/CBIC before filing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 15% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does gold (semi-manufactured) qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for gold (semi-manufactured)?: Per CEPA Annex 3B: CTSH + VA 40% (Chapter 71 default; value addition on 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 15% MFN duty applies.