What is the import duty on gold jewellery and articles from the UAE to India?

The standard MFN basic customs duty is 20%. India–UAE CEPA gives this line a tariff-rate quota rather than an open rate: 15% on the first 2,500 kg, and 20% 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 jewellery and articles?

Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 15%, so the saving depends entirely on securing an allocation.

What do I need to claim the CEPA rate on gold jewellery and articles?

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.

Import duty on gold jewellery and articles from Dubai (UAE) to India

HS 71131900 · Dubai / UAE → India · Gems & jewellery

Data last updated: 25 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.

Import restricted

DGFT lists gold jewellery (ITC(HS) 71131911 to 71131919) as Restricted under ITC(HS) Schedule 1 (Import Policy), notification 02/2026-27 of 1 April 2026, so it needs an import authorisation. DGFT condition on 71131911 to 71131915 (unstudded, and studded with pearls, diamonds or other stones): import under a valid India–UAE CEPA TRQ shall be permitted without any import licence. source ↗

CEPA benefit is quota-limited

The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 15% basic customs duty applies on the first 2,500 kg imported this year — a volume shared across HS 71131910, 71131920, 71131930, 71131940 — and imports beyond it pay the 20% rate shown below. Annex 2A modality: "TR (TRQ of 2.5 tonnes)" (Annex 2A-221); Year 5 of the schedule is calendar 2026. In-quota rate by year: 19%, 18%, 17%, 16%, then 15% from Year 5 onward; the quota rose from 2,100 kg to 2,500 kg over the same years. Platinum jewellery and other precious-metal articles of 7113 19 (71131950, 71131960, 71131990) are excluded. 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	₹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 gold jewellery and articles (HS 71131900) from the UAE to India attracts a 20% MFN basic customs duty, and India–UAE CEPA reduces it only inside a tariff-rate quota — 15% on the first 2,500 kg, and 20% beyond it. Gold jewellery is not excluded from India's CEPA offer, whatever the headlines suggest. Annex 2A gives the four gold jewellery lines (unstudded, set with pearls, set with diamonds, set with other stones) a tariff-rate quota: the in-quota basic duty fell a point a year from 19% to 15% in 2026, where it now stays, on 2,500 kg a year shared across all four. Outside the quota the full 20% applies, and platinum jewellery in the same subheading gets nothing. Since 1 April 2026 DGFT has listed gold jewellery as Restricted, with one exception: imports under a valid CEPA quota allocation need no import licence. So the quota is both the duty cut and the licence route. The origin rule depends on the setting: CTSH plus 3.5% value addition for unset gold, 6% set with pearls or coloured stones, 7% with diamonds. IGST is 3%, and BIS hallmarking with a HUID applies to anything sold in India. The duty-free jewellery story runs the other way — it describes the UAE's concessions on Indian exports. Inside the quota the preference is worth 5.5% of assessable value — the 5-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 jewellery and articles (HS 71131900) 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 under a valid India–UAE CEPA TRQ is permitted without an import licence for 71131911–71131915 source ↗
BIS Mandatory Hallmarking with HUID for gold jewellery sold in India 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 jewellery and articles from the UAE to India?: The standard MFN basic customs duty is 20%. India–UAE CEPA gives this line a tariff-rate quota rather than an open rate: 15% on the first 2,500 kg, and 20% 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 jewellery and articles?: Outside the quota there is no basic-duty saving — the landed duty matches the MFN route. Inside it the rate falls to 15%, so the saving depends entirely on securing an allocation.
What do I need to claim the CEPA rate on gold jewellery and articles?: 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.