Rules of Origin for silver, unwrought — grains — Dubai (UAE) to India
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.
Import restricted
DGFT lists this line as Restricted under ITC(HS) Schedule 1 (Import Policy), so it needs an import authorisation or must meet the stated condition — it is not freely importable. DGFT condition: Imports through nominated agencies notified by the Reserve Bank of India, in the case of banks, and by the Directorate General of Foreign Trade, in the case of other agencies, and by qualified jewellers as notified by the IFSCA for import through India International Bullion Exchange (IIBX) shall be permitted only against a valid Import Authorisation issued by the DGFT. Silver dore can be imported by refineries against a license with AU Condition. source ↗
- CEPA eligible
- Yes
- Value addition (RVC)
- 3%
- Tariff-classification change
- CTSH Annex 3B rule set at sub-heading level
- 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. That rule is written for this sub-heading specifically in Annex 3B, rather than inherited from the chapter — one of a small number of lines in this corpus where the product-specific rule genuinely is product-specific. 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 a phased cut rather than a full removal, stepping down over ten years, and the low IGST keeps recoverable tax modest. The origin test is a sub-heading change with only 3% value addition — one of the lightest thresholds in the whole schedule — so genuinely UAE-refined grain qualifies easily; the risk is bullion simply traded through Dubai without any qualifying processing, which fails even a 3% test. Match the refiner's assay and origin declaration to the Certificate of Origin so all three name the same plant. Silver is Restricted for import, so only nominated agencies, nominated banks and qualified jewellers may bring it in at any rate. 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 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.