Import duty on gold in other semi-manufactured forms, 99.5% purity or higher from Dubai (UAE) to India
HS 71081310 · 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 ↗
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 in other semi-manufactured forms, 99.5% purity or higher (HS 71081310) from the UAE to India attracts a 10% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 10% MFN rate applies whatever the origin. Semi-manufactured gold — sheet, strip, tube and profiles — feeds jewellery manufacturing and industrial users. Like bullion it stays at the 10% MFN rate under CEPA, since extending a preference to semi-manufactured forms would create an obvious route around the bullion quota. The low 3% IGST reflects gold's treatment across the tax system. One caveat is worth stating plainly: this is an HS-2022 code with no direct line in Annex 2A, which is written in HS-2017. Its HS-2017 predecessors do receive a concession of one percentage point inside a shared 200-tonne quota, but carrying that across a nomenclature re-cut would be an inference, and this site does not publish inferences as rates. Separately, gold is Restricted: only nominated agencies, nominated banks and qualified jewellers may import, and CEPA quota gold is routed through the India International Bullion Exchange at GIFT City. Classification between unwrought and semi-manufactured forms is actively scrutinised, because the two carry different policy conditions despite the same headline duty. There is no basic-duty gap to claim on this line at current rates, so a Certificate of Origin buys nothing here today; it is worth re-checking when either the MFN rate or the CEPA schedule moves. 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, but the basic duty here is a real, unrecoverable cost. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing gold in other semi-manufactured forms, 99.5% purity or higher (HS 71081310) 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 in other semi-manufactured forms, 99.5% purity or higher from the UAE to India?
- The basic customs duty is 10%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 3% IGST applies on top.
- How much can CEPA save on gold in other semi-manufactured forms, 99.5% purity or higher?
- At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
- What do I need to claim the CEPA rate on gold in other semi-manufactured forms, 99.5% purity or higher?
- 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.