Rules of Origin for gold in other semi-manufactured forms, 99.5% purity or higher — Dubai (UAE) to India
HS 71081310 · GOLD · 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
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 eligible
- Excluded
- 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% → 10%
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
Gold in other semi-manufactured forms, 99.5% purity or higher (HS 71081310) is currently excluded from India's India–UAE CEPA tariff offer, so no preferential rate applies regardless of origin. For reference, the Product-Specific Rule for this line is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)". 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. Semi-manufactured gold — sheet, strip, tube and profiles — feeds jewellery manufacturing and industrial users. Like bullion it stays at the 10% MFN rate under CEPA, since extending a preference to semi-manufactured forms would create an obvious route around the bullion quota. The low 3% IGST reflects gold's treatment across the tax system. One caveat is worth stating plainly: this is an HS-2022 code with no direct line in Annex 2A, which is written in HS-2017. Its HS-2017 predecessors do receive a concession of one percentage point inside a shared 200-tonne quota, but carrying that across a nomenclature re-cut would be an inference, and this site does not publish inferences as rates. Separately, gold is Restricted: only nominated agencies, nominated banks and qualified jewellers may import, and CEPA quota gold is routed through the India International Bullion Exchange at GIFT City. Classification between unwrought and semi-manufactured forms is actively scrutinised, because the two carry different policy conditions despite the same headline duty. Because the line is excluded, customs charges the 10% MFN rate. Confirm eligibility against India's CEPA tariff schedule before assuming any benefit.
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 in other semi-manufactured forms, 99.5% purity or higher qualify for India–UAE CEPA?
- No — this line is currently excluded from India's CEPA tariff offer, so the preferential rate does not apply regardless of origin.
- What is the Rule of Origin for gold in other semi-manufactured forms, 99.5% purity or higher?
- 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.