Does gold powder qualify for India–UAE CEPA?

Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 9% basic customs duty on the first 200 tonnes, and the 10% rate beyond it. Origin still has to be proved: the Annex 3B rule is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).".

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.

Rules of Origin for gold powder — Dubai (UAE) to India

HS 71081100 · GOLD · Rules of Origin & preferential rate

Data last updated: 13 September 2026 · 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

Gold and silver are Restricted under India's ITC(HS) import policy: only nominated agencies, nominated banks and qualified jewellers may import them, and CEPA tariff-rate-quota gold must be routed through the India International Bullion Exchange at GIFT City. An ordinary IEC holder cannot import these lines directly. source ↗

CEPA benefit is quota-limited

The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 9% basic customs duty applies on the first 200 tonnes imported this year — a volume shared across HS 71081100, 71081200, 71081300 — and imports beyond it pay the 10% rate shown below. Annex 2A modality: "TR (Tariff concession/relief of 1% in absolute percentage terms, TRQ of 200 tons phased in 5 years)" (Annex 2A-220); Year 5 of the schedule is calendar 2026. source ↗

CEPA eligible: Yes, within quota
Value addition (RVC): 40%
Tariff-classification change: CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
MFN → CEPA basic duty: 10% → 9% in quota / 10% beyond

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (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 gold powder (HS 71081100), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (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 40% regional value content — both conditions, not either/or. Read that rule for what it is: Annex 3B supplies it at chapter level as the residual rule, applying to the chapter apart from the lines given their own, so it governs hundreds of eight-digit codes rather than this one. It is the correct rule to apply, and it is also the place to check for a more specific carve-out before committing to a claim. Qualifying on origin is necessary but not sufficient here, because India's offer on this line is a tariff-rate quota: a shipment with a valid Certificate of Origin still pays 10% once the year's volume is drawn, and the quota is allocated rather than claimed at the border. Gold powder is used in electronics, dental alloys and decorative applications. Its CEPA treatment is the most misread part of the corridor: the agreement grants a concession of one percentage point in absolute terms, inside a quota of 200 tonnes a year shared across gold lines 71081100, 71081200 and 71081300. The in-quota basic duty is therefore 9% against the 10% MFN rate, and imports outside the quota get nothing. The 3% IGST on gold is far below the standard 18%. The binding constraint is channel, not tariff — nominated agencies and qualified jewellers only, with CEPA quota volumes routed through IIBX. One structural point worth adding: the quota is shared across the three gold lines rather than allocated to each, so the 200 tonnes is a corridor-wide volume that powder, unwrought and semi-manufactured gold all draw on. An importer's access therefore depends on the nominated-agency allocation rather than on the tariff line they declare. 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 gold powder qualify for India–UAE CEPA?: Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 9% basic customs duty on the first 200 tonnes, and the 10% rate beyond it. Origin still has to be proved: the Annex 3B rule is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).".
What is the Rule of Origin for gold powder?: Per CEPA Annex 3B: CTSH + VA 40% (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.