Does diamonds, unsorted (rough) qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 6% regional value content — both conditions are required, not either/or.

What proof is needed at import?

A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 10% MFN duty applies.

Rules of Origin for diamonds, unsorted (rough) — Dubai (UAE) to India

HS 71021000 · DIAMONDS · Rules of Origin & preferential rate

Data last updated: 30 July 2026 · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

CEPA eligible: Yes
Value addition (RVC): 6%
Tariff-classification change: CTSH Annex 3B rule set at heading level
MFN → CEPA basic duty: 10% → 0%

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

To claim the CEPA preference on diamonds, unsorted (rough) (HS 71021000), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 6% regional value content — both conditions, not either/or. Annex 3B sets that rule at heading level, so it was written for this heading rather than for the chapter as a whole, but it still covers every sub-heading beneath it. Rough diamonds are the raw feedstock of Surat's cutting industry, which polishes roughly nine in ten of the world's stones, and Dubai is the corridor's main rough-trading hub — so this is one of the busiest UAE-to-India lines by value. The Annex 3B rule here is unusually light: a change of sub-heading with just 6% value addition, against the 40% applying across most of the corpus, reflecting that rough stones are barely transformed in transit. Origin is therefore close to a formality on this line, which is the opposite of the coloured-stone lines in the same chapter. Note the trap: a Kimberley Process Certificate is mandatory for every rough-diamond consignment and is entirely separate from the CEPA Certificate of Origin. Importers routinely confuse the two, and neither substitutes for the other at clearance. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier. Qualifying is only half of it — the preference is claimed with a Certificate of Origin, issued in the UAE before shipment or retrospectively within 12 months.

Frequently asked questions

Does diamonds, unsorted (rough) qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 6% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for diamonds, unsorted (rough)?: Per CEPA Annex 3B: CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. RVC% = [(FOB − value of non-originating materials) / FOB] × 100 (FOB basis).
What proof is needed at import?: A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 10% MFN duty applies.