Import duty on imitation jewellery of base metal, not plated with precious metal from Dubai (UAE) to India
HS 71171910 · Dubai / UAE → India · IMITATION JEWELLERY
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 25% 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 | ₹2,50,000 | ₹2,50,000 |
| Social Welfare Surcharge | ₹25,000 | ₹25,000 |
| IGST | ₹38,250 | ₹38,250 |
| Total duty | ₹3,13,250 | ₹3,13,250 |
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 imitation jewellery of base metal, not plated with precious metal (HS 71171910) from the UAE to India attracts a 25% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 25% MFN rate applies whatever the origin. Base-metal imitation jewellery is one of the higher protected consumer lines, shielding a large domestic fashion-jewellery industry concentrated in small-scale manufacturing, and Annex 2A puts the position beyond doubt: EXC in all ten year columns, so there is no phase-down pending and no quota to apply for. The standard 3% precious-goods IGST does not apply here; imitation jewellery is taxed as ordinary goods, which means the tax load is heavier than the chapter it sits in would suggest. Nickel-release and heavy-metal limits matter for skin-contact products and are policed through consumer-safety rules rather than customs, so they bind the product regardless of how it is classified or where it comes from. At 25% with no preference available, landed cost is dominated by duty, which is why most supply is made domestically. If a Dubai supplier quotes a preferential rate on this heading, the quote is built from the wrong side of the agreement. 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 imitation jewellery of base metal, not plated with precious metal (HS 71171910) 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 imitation jewellery of base metal, not plated with precious metal from the UAE to India?
- The basic customs duty is 25%. 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 imitation jewellery of base metal, not plated with precious metal?
- 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 imitation jewellery of base metal, not plated with precious metal?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 25% MFN rate.