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India FTA Duty Toolkit

Silver, unwrought — grains (HS 71069110) under India–UAE CEPA

HS 71069110 · SILVER · 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)
3%
Tariff-classification change
CTSH
MFN → CEPA basic duty
10% → 6%

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 3% (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 silver, unwrought — grains (HS 71069110), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTSH + VA 3% (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 3% regional value content — both conditions, not either/or. Silver grain is the standard trade form for jewellers and industrial users who melt to specification, and the UAE is a major bullion re-export hub feeding Indian demand. The CEPA rate is 6% against a 10% MFN duty — a phased cut, not a full removal — and the low IGST keeps recoverable tax modest. The origin test is a sub-heading change with only 3% value addition, so genuinely UAE-refined grain qualifies easily; the risk is bullion simply traded through Dubai without qualifying processing. Match the refiner's assay and origin declaration to 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 silver, unwrought — grains qualify for India–UAE CEPA?
Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 3% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 3% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for silver, unwrought — grains?
Per CEPA Annex 3B: CTSH + VA 3% (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.