What is the import duty on gold (semi-manufactured) from the UAE to India?

The standard MFN basic customs duty is 15%. India–UAE CEPA gives this line a tariff-rate quota rather than an open rate: 14% on the first 200 tonnes, and 15% 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 (semi-manufactured)?

Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 14%, so the saving depends entirely on securing an allocation.

What do I need to claim the CEPA rate on gold (semi-manufactured)?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 15% MFN rate.

Import duty on gold (semi-manufactured) from Dubai (UAE) to India

HS 71081300 · Dubai / UAE → India · Gems & jewellery

Data last updated: 13 September 2026 · 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.

CEPA benefit is quota-limited

The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 14% 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 15% 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

Your shipment value (assessable / CIF, ₹)

Enter your own value to recalculate the table below.

Component	Standard (MFN)	CEPA
Basic customs duty	₹1,50,000	₹1,50,000
Social Welfare Surcharge	₹15,000	₹15,000
IGST	₹34,950	₹34,950
Total duty	₹1,99,950	₹1,99,950

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 (semi-manufactured) (HS 71081300) from the UAE to India attracts a 15% MFN basic customs duty, and India–UAE CEPA reduces it only inside a tariff-rate quota — 14% on the first 200 tonnes, and 15% beyond it. Gold is the highest-value line in the corridor and the most misunderstood. CEPA grants one percentage point in absolute terms, not a zero rate: 14% basic customs duty against the 15% MFN rate, and only inside an annual quota of 200 tonnes shared with gold powder (71081100) and other unwrought gold (71081200). Outside that quota the full 15% applies. That is why the corridor's headline duty-free framing fails here — the saving is one point, capped by volume, and the volume is allocated rather than available. Import is channelled through nominated agencies and IIBX. Verify the current TRQ position on ICEGATE/CBIC before filing. One structural point worth adding: because the quota is shared across the three gold lines rather than allocated to each, the volume available on this code depends on what powder and unwrought gold have already drawn. The allocation runs through nominated agencies and IIBX, so the practical question is access to the channel rather than the rate on the entry. 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 (semi-manufactured) (HS 71081300) 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 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 (semi-manufactured) from the UAE to India?: The standard MFN basic customs duty is 15%. India–UAE CEPA gives this line a tariff-rate quota rather than an open rate: 14% on the first 200 tonnes, and 15% 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 (semi-manufactured)?: Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 14%, so the saving depends entirely on securing an allocation.
What do I need to claim the CEPA rate on gold (semi-manufactured)?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 15% MFN rate.