Rules of Origin for articles of precious or semi-precious stones — Dubai (UAE) to India
HS 71162000 · ARTICLES OF NATURAL OR CULTURED PEARLS · 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.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 10% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
- 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
Articles of precious or semi-precious stones (HS 71162000) 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. Finished articles of precious and semi-precious stones — carvings, beads and set pieces — stay at the full MFN duty with no CEPA preference, and Annex 2A shows EXC across all ten years. That is deliberate asymmetry: India protects the cutting and setting value added domestically in Jaipur and Surat while allowing rough material in cheaply, so the preference sits upstream on rough stones rather than on finished articles. For importers the practical read is to plan sourcing around that split rather than expecting uniform chapter treatment, and to check the eight-digit code rather than the chapter heading. The 3% IGST is the precious-goods rate. Unlike the gold and silver lines in the same chapter, these articles are not subject to the nominated-agency restriction, so an ordinary IEC holder can import them — the constraint here is purely the 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 articles of precious or semi-precious stones 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 articles of precious or semi-precious stones?
- 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.