Import duty on articles of natural or cultured pearls from Dubai (UAE) to India
HS 71161000 · Dubai / UAE → India · ARTICLES OF NATURAL OR CULTURED PEARLS
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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 10% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
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 articles of natural or cultured pearls (HS 71161000) 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. Pearl articles sit inside India's broader decision to hold tariff lines across the gems and jewellery chapter where domestic value addition is significant, and Annex 2A records the line as EXC throughout the ten-year schedule. The 3% IGST is the precious-goods rate. One genuine difference from the gold lines is worth noting: pearls are not subject to the nominated-agency restriction, so an ordinary IEC holder can import them directly and the constraint here is purely the duty. That makes this one of the few gems-chapter lines where an ordinary importer can actually transact. Certification of natural versus cultured origin materially affects valuation and is the usual point of dispute at assessment, so independent certification is worth obtaining before the consignment arrives rather than in response to a query. Origin documentation, by contrast, buys nothing here: the exclusion means a Certificate of Origin changes no rate. 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 natural or cultured pearls (HS 71161000) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free 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 natural or cultured pearls 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 articles of natural or cultured 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 articles of natural or cultured pearls?
- 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.