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India FTA Duty Toolkit

Industrial diamonds, unworked or simply sawn — sorted (HS 71022110) under India–UAE CEPA

HS 71022110 · DIAMONDS · Rules of Origin & preferential rate

Data last updated: · 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
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 industrial diamonds, unworked or simply sawn — sorted (HS 71022110), 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. Industrial diamonds serve grinding, drilling and abrasive uses rather than jewellery, and the sorted grade commands cleaner pricing because the sizing work is already done. The preference matters most to tool and machinery importers who buy in volume. As with rough gem diamonds, the product-specific rule asks only for a sub-heading change plus 6% value addition — easy to meet — but the Kimberley Process Certificate still travels with the goods. Keep the industrial classification tight: mis-declaring gem-quality stones under an industrial line to chase a lower IGST is a common and heavily penalised error. 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.

Frequently asked questions

Does industrial diamonds, unworked or simply sawn — sorted 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 industrial diamonds, unworked or simply sawn — sorted?
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.