Import duty on silver jewellery studded with pearls from Dubai (UAE) to India
HS 71131142 · Dubai / UAE → India · ARTICLES OF JEWELLERY AND PARTS THEREOF
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
DGFT lists this line as Restricted under ITC(HS) Schedule 1 (Import Policy), notification 02/2026-27 of 1 April 2026, so it needs an import authorisation. Unlike gold jewellery, it carries no CEPA quota exception. 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 | ₹2,00,000 | ₹2,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹20,000 |
| IGST | ₹36,600 | ₹36,600 |
| Total duty | ₹2,56,600 | ₹2,56,600 |
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 silver jewellery studded with pearls (HS 71131142) from the UAE to India attracts a 20% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 20% MFN rate applies whatever the origin. This is silver jewellery set with pearls, under HS 7113 11 — silver, not gold, whatever the setting suggests. India's Annex 2A excludes every silver jewellery line, so the duty is the full 20% basic customs duty on a UAE-origin piece, and there is no tariff-rate quota to apply for. Since 1 April 2026 DGFT has also listed it as Restricted (notification 02/2026-27) with no CEPA exception, so an import authorisation comes before any duty question. Valuation is the live issue on studded pieces: the assessable value has to cover both the metal and the pearls, so keep a defensible basis for the split and independent certification for the stones. IGST is 3%. Annex 3B sets CTSH plus 6% value addition for studded silver jewellery, but with no preference on the Indian side it does not change the duty on this import. 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 silver jewellery studded with pearls (HS 71131142) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Restricted (notification 02/2026-27, 1 Apr 2026) — import authorisation required; no CEPA exception 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 silver jewellery studded with pearls from the UAE to India?
- The basic customs duty is 20%. 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 silver jewellery studded with pearls?
- 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 silver jewellery studded with pearls?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.