Rules of Origin for parts of silver goldsmiths' or silversmiths' wares — Dubai (UAE) to India
HS 71141120 · ARTICLES OF GOLDSMITH'S OR SILVERSMITH'S WARES AND PART · 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
- 20% → 20%
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
Parts of silver goldsmiths' or silversmiths' wares (HS 71141120) 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. Component parts for silverware — mounts, fittings and unfinished sections — are excluded exactly as finished wares are, with Annex 2A showing EXC in every one of the ten years. The policy logic is consistency: granting a preference on parts while holding the duty on finished articles would simply move the assembly step offshore. The 3% IGST applies, far below the standard 18%. The binding constraint here is not tariff but channel. Silver is Restricted under India's ITC(HS) import policy: only nominated agencies, nominated banks and qualified jewellers may import it, and an ordinary IEC holder cannot bring these lines in directly at all. That is a threshold question, settled before any discussion of rates. Classification then deserves precision, since parts, finished wares and semi-manufactured silver are adjacent lines carrying the same headline duty but different documentation expectations at assessment, and the channel restriction attaches to the goods rather than to the declared description. 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 parts of silver goldsmiths' or silversmiths' wares 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 parts of silver goldsmiths' or silversmiths' wares?
- 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 20% MFN duty applies.