Does unstudded silver jewellery 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 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.

Rules of Origin for unstudded silver jewellery — Dubai (UAE) to India

HS 71131141 · ARTICLES OF JEWELLERY AND PARTS THEREOF · Rules of Origin & preferential rate

Data last updated: 25 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

DGFT lists this line as Restricted under ITC(HS) Schedule 1 (Import Policy), notification 02/2026-27 of 1 April 2026, so it needs an import authorisation. Unlike gold jewellery, it carries no CEPA quota exception. source ↗

CEPA eligible: Excluded
Value addition (RVC): 6%
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): Ex 711311 (other articles of silver jewellery, plain): CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

Unstudded silver jewellery (HS 71131141) 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 "Ex 711311 (other articles of silver jewellery, plain): CTSH + VA 6% (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. This line is silver jewellery — HS 7113 11 is jewellery of silver — without stones, and it is where Indian import policy on jewellery is now tightest. Every silver jewellery line in India's Annex 2A is excluded, so a UAE-made piece pays the full 20% basic customs duty with or without a certificate of origin; there is no quota of the kind gold jewellery has. DGFT has also listed it as Restricted since 1 April 2026 under notification 02/2026-27, and unlike gold jewellery there is no CEPA exception to the licence requirement, so an import authorisation is the first thing to secure. IGST is the 3% precious-metals rate. Annex 3B still sets CTSH plus 6% value addition for plain silver jewellery other than filigree, which carries 3.5%, but with no preference to claim on the Indian side that rule decides nothing on an import into India. 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 unstudded silver jewellery 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 unstudded silver jewellery?: Per CEPA Annex 3B: Ex 711311 (other articles of silver jewellery, plain): CTSH + VA 6% (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.