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.