Import duty on Diamonds, unsorted (rough) (HS 71021000) from the UAE to India
HS 71021000 · UAE to India · DIAMONDS
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line before filing.
Duty breakdown on a ₹10,00,000 shipment
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹16,650 | ₹15,000 |
| Total duty | ₹1,26,650 | ₹15,000 |
CEPA duty saving on this example: ₹1,11,650 . Run your own numbers in the import-duty estimator.
What drives the rate
Importing diamonds, unsorted (rough) (HS 71021000) from the UAE to India attracts a standard MFN basic customs duty of 10%. Under the India–UAE CEPA the preferential basic customs duty is 0%. On a sample assessable value of ₹10,00,000, total duty falls from ₹1,26,650 at the MFN rate to ₹15,000 with CEPA — a saving of ₹1,11,650 per shipment. Rough diamonds are the raw feedstock of Surat's cutting industry, which polishes roughly nine in ten of the world's stones, and Dubai is the corridor's main rough-trading hub — so this is one of the busiest UAE-to-India lines by value. The Annex 3B rule here is unusually light: a change of sub-heading with just 6% value addition, reflecting that rough stones are barely transformed in transit. Note the trap — a Kimberley Process Certificate is mandatory for every rough-diamond consignment and is separate from the CEPA Certificate of Origin; importers routinely confuse the two. Social Welfare Surcharge adds 10% on the basic duty and 1.5% IGST applies on top — though IGST is recoverable as input tax credit, so the lasting benefit is the basic-duty saving. Always confirm the live rate for HS 71021000 on ICEGATE or CBIC before filing.
Import compliance & clearances
Beyond duty, importing diamonds, unsorted (rough) (HS 71021000) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free source ↗
Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.
Frequently asked questions
- What is the import duty on diamonds, unsorted (rough) from the UAE to India?
- The standard MFN basic customs duty is 10%; under India–UAE CEPA the preferential rate is 0%. SWS adds 10% on the basic duty and 1.5% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on diamonds, unsorted (rough)?
- On a CIF value of ₹10,00,000, total duty falls from ₹1,26,650 (MFN) to ₹15,000 (CEPA) — about ₹1,11,650 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on diamonds, unsorted (rough)?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 10% MFN rate.