Import duty on articles of gold (goldsmiths' wares) from Dubai (UAE) to India
HS 71141910 · 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 articles of gold (goldsmiths' wares) (HS 71141910) 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. Gold articles other than jewellery — presentation pieces, religious articles and decorative wares — are treated consistently with gold in every other form, and Annex 2A shows EXC in each of the ten year columns. The 3% IGST applies. As with all gold lines, the import-channel restriction is the practical gate rather than the rate: 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. That is a threshold question settled before any discussion of duty. Where these goods move at scale it is usually as Indian exports into Gulf markets, taking advantage of the UAE-side concession — which is the direction most published CEPA commentary actually describes. Verify which side of the agreement applies to your transaction before quoting anything, because the two schedules are different documents with different exclusion lists. 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 articles of gold (goldsmiths' wares) (HS 71141910) 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 articles of gold (goldsmiths' 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 articles of gold (goldsmiths' 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 articles of gold (goldsmiths' 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.