Import duty on parts of silver goldsmiths' or silversmiths' wares from Dubai (UAE) to India
HS 71141120 · Dubai / UAE → India · ARTICLES OF GOLDSMITH'S OR SILVERSMITH'S WARES AND PART
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 | ₹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 parts of silver goldsmiths' or silversmiths' wares (HS 71141120) 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. Component parts for silverware — mounts, fittings and unfinished sections — are excluded exactly as finished wares are, with Annex 2A showing EXC in every one of the ten years. The policy logic is consistency: granting a preference on parts while holding the duty on finished articles would simply move the assembly step offshore. The 3% IGST applies, far below the standard 18%. The binding constraint here is not tariff but channel. Silver is Restricted under India's ITC(HS) import policy: only nominated agencies, nominated banks and qualified jewellers may import it, and an ordinary IEC holder cannot bring these lines in directly at all. That is a threshold question, settled before any discussion of rates. Classification then deserves precision, since parts, finished wares and semi-manufactured silver are adjacent lines carrying the same headline duty but different documentation expectations at assessment, and the channel restriction attaches to the goods rather than to the declared description. 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 parts of silver goldsmiths' or silversmiths' wares (HS 71141120) 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 parts of silver goldsmiths' or silversmiths' wares 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 parts of silver goldsmiths' or silversmiths' wares?
- 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 parts of silver goldsmiths' or silversmiths' wares?
- 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.