Rules of Origin for silver jewellery with filigree work — Dubai (UAE) to India
HS 71131110 · ARTICLES OF JEWELLERY AND PARTS THEREOF · 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)
- 3.5%
- Tariff-classification change
- CTSH Annex 3B rule set at sub-heading level
- MFN → CEPA basic duty
- 20% → 20%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 3.5% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
Silver jewellery with filigree work (HS 71131110) 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 3.5% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)". 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. Filigree silver jewellery is a craft-intensive category where India is a major producer in its own right, and the exclusion reflects deliberate protection of domestic artisans rather than a revenue motive — Annex 2A carries EXC in all ten year columns, so it is permanent under the current schedule. The 3% IGST applies as across precious metals. Two gates sit ahead of any tariff discussion: silver is Restricted for import, so only nominated agencies and qualified jewellers may bring it in, and BIS hallmarking applies to articles sold in India as a condition of sale rather than of clearance. Because India exports far more of this than it imports, the commercially interesting direction on this line is usually outward — Indian exporters claiming preference into the UAE, where the concession runs the other way. Check the UAE schedule rather than assuming symmetry between the two. Because the line is excluded, customs charges the 20% 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 silver jewellery with filigree work 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 silver jewellery with filigree work?
- Per CEPA Annex 3B: CTSH + VA 3.5% (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 20% MFN duty applies.