Import duty on gold powder from Dubai (UAE) to India
HS 71081100 · Dubai / UAE → India · GOLD
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.
Import restricted
Gold and silver are Restricted under India's ITC(HS) import policy: only nominated agencies, nominated banks and qualified jewellers may import them, and CEPA tariff-rate-quota gold must be routed through the India International Bullion Exchange at GIFT City. An ordinary IEC holder cannot import these lines directly. source ↗
CEPA benefit is quota-limited
The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 9% basic customs duty applies on the first 200 tonnes imported this year — a volume shared across HS 71081100, 71081200, 71081300 — and imports beyond it pay the 10% rate shown below. Annex 2A modality: "TR (Tariff concession/relief of 1% in absolute percentage terms, TRQ of 200 tons phased in 5 years)" (Annex 2A-220); Year 5 of the schedule is calendar 2026. source ↗
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 | ₹1,00,000 |
| Social Welfare Surcharge | ₹10,000 | ₹10,000 |
| IGST | ₹33,300 | ₹33,300 |
| Total duty | ₹1,43,300 | ₹1,43,300 |
CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing gold powder (HS 71081100) from the UAE to India attracts a 10% MFN basic customs duty, and India–UAE CEPA reduces it only inside a tariff-rate quota — 9% on the first 200 tonnes, and 10% beyond it. Gold powder is used in electronics, dental alloys and decorative applications. Its CEPA treatment is the most misread part of the corridor: the agreement grants a concession of one percentage point in absolute terms, inside a quota of 200 tonnes a year shared across gold lines 71081100, 71081200 and 71081300. The in-quota basic duty is therefore 9% against the 10% MFN rate, and imports outside the quota get nothing. The 3% IGST on gold is far below the standard 18%. The binding constraint is channel, not tariff — nominated agencies and qualified jewellers only, with CEPA quota volumes routed through IIBX. One structural point worth adding: the quota is shared across the three gold lines rather than allocated to each, so the 200 tonnes is a corridor-wide volume that powder, unwrought and semi-manufactured gold all draw on. An importer's access therefore depends on the nominated-agency allocation rather than on the tariff line they declare. Inside the quota the preference is worth 1.1% of assessable value — the 1-point basic-duty gap plus the 10% surcharge that rides on it — and nothing at all outside it, which is what makes the allocation, not the paperwork, the binding constraint here. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 3% 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 gold powder (HS 71081100) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Restricted — gold/silver importable only through nominated agencies / qualified jewellers; CEPA TRQ imports routed through IIBX 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 gold powder from the UAE to India?
- The standard MFN basic customs duty is 10%. India–UAE CEPA gives this line a tariff-rate quota rather than an open rate: 9% on the first 200 tonnes, and 10% beyond it. SWS adds 10% on the basic duty and 3% IGST applies on the CIF + BCD + SWS base.
- How much can CEPA save on gold powder?
- Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 9%, so the saving depends entirely on securing an allocation.
- What do I need to claim the CEPA rate on gold powder?
- 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.