Does industrial diamonds, unworked or simply sawn — unsorted 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.

Industrial diamonds, unworked or simply sawn — unsorted (HS 71022120) under India–UAE CEPA

HS 71022120 · 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
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 — unsorted (HS 71022120), 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. Unsorted industrial diamonds arrive as mixed parcels that the buyer grades after import, which is why they price below sorted lots and appeal to bulk abrasive and drilling-tool makers. The CEPA cut removes the basic duty entirely, and the low 0.25%–1.5% IGST band on diamonds keeps the recoverable tax small. Qualification is straightforward under the 6% value-addition rule, but customs will scrutinise valuation on unsorted parcels — under-invoicing is the usual dispute — so carry a defensible per-carat basis and the Kimberley Process paperwork together with the Certificate of Origin. 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 — unsorted 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 — unsorted?: 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.