Import duty on emeralds (precious stones), unworked or simply sawn from Dubai (UAE) to India
HS 71031031 · Dubai / UAE → India · PRECIOUS STONES
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
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹1,00,000 | ₹0 |
| Social Welfare Surcharge | ₹10,000 | ₹0 |
| IGST | ₹2,775 | ₹2,500 |
| Total duty | ₹1,12,775 | ₹2,500 |
CEPA duty saving on this example: ₹1,10,275 . Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing emeralds (precious stones), unworked or simply sawn (HS 71031031) from the UAE to India attracts a 10% MFN basic customs duty, and the India–UAE CEPA preferential rate is 0%. Emeralds are the highest-value coloured stone in this corridor, and Jaipur is India's cutting centre for them, drawing rough parcels routed through Dubai's coloured-stone trade. Unlike the diamond lines, which carry a 6% value-addition threshold, coloured precious stones must meet the standard 40% regional value content alongside a sub-heading change — a materially harder test, because rough stones carry little UAE-side processing value and the trade is largely a trading one. Model the value chain before claiming preference: if the stone was merely bought and sold in the UAE rather than worked there, it fails origin and the full MFN rate applies on assessment, after the parcel has been cut and committed. The IGST band on precious stones is very low, so the basic duty is the whole question, and the certificate is the only thing standing behind it. India's schedule (Annex 2A, modality TEI) took this line to zero in the agreement's first year, 2022, so the preference is fully phased in and nothing further changes. The preference is worth 11% of assessable value on every consignment — the 10-point basic-duty gap plus the 10% Social Welfare Surcharge that rides on it — so it scales with shipment size rather than with effort, and the Certificate of Origin costs the same either way. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 0.25% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, so the durable benefit is the basic duty alone. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing emeralds (precious stones), unworked or simply sawn (HS 71031031) 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 emeralds (precious stones), unworked or simply sawn 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 0.25% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on emeralds (precious stones), unworked or simply sawn?
- On a CIF value of ₹10,00,000, total duty falls from ₹1,12,775 (MFN) to ₹2,500 (CEPA) — about ₹1,10,275 saved per shipment, scaling with consignment value.
- What do I need to claim the CEPA rate on emeralds (precious stones), unworked or simply sawn?
- 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.