Does silver jewellery studded with pearls 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 silver jewellery studded with pearls — Dubai (UAE) to India

HS 71131142 · 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 (silver jewellery set with gems, studded): CTSH + VA 6% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

Silver jewellery studded with pearls (HS 71131142) 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 (silver jewellery set with gems, studded): 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 is silver jewellery set with pearls, under HS 7113 11 — silver, not gold, whatever the setting suggests. India's Annex 2A excludes every silver jewellery line, so the duty is the full 20% basic customs duty on a UAE-origin piece, and there is no tariff-rate quota to apply for. Since 1 April 2026 DGFT has also listed it as Restricted (notification 02/2026-27) with no CEPA exception, so an import authorisation comes before any duty question. Valuation is the live issue on studded pieces: the assessable value has to cover both the metal and the pearls, so keep a defensible basis for the split and independent certification for the stones. IGST is 3%. Annex 3B sets CTSH plus 6% value addition for studded silver jewellery, but with no preference on the Indian side it does not change the duty on this import. 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 studded with pearls 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 studded with pearls?: Per CEPA Annex 3B: Ex 711311 (silver jewellery set with gems, studded): 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.