Rules of Origin for imitation jewellery — cuff-links and studs — Dubai (UAE) to India
HS 71171100 · IMITATION JEWELLERY · 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 25% 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
- 25% → 25%
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
Imitation jewellery — cuff-links and studs (HS 71171100) 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. Base-metal cuff-links and dress studs get the same protected treatment as other imitation jewellery, with Annex 2A recording the line as excluded in every year of the schedule. Chapter 71's low 3% IGST does apply here, because the heading sits in the precious-goods chapter even though the articles contain no precious metal — a quirk worth knowing, since it makes the effective tax load lighter than the 25% duty alone suggests and it is the opposite of how base-metal imitation jewellery under 7117.19 is treated. Nickel-release limits apply to skin-contact articles under consumer-safety rules, enforced by the buyer and the regulator rather than at the port. With no preferential route and none scheduled, landed cost is duty-dominated and most supply is made domestically. The practical use of this page is to confirm the classification split and the IGST rate before pricing, since the two adjacent imitation-jewellery lines are taxed differently. Because the line is excluded, customs charges the 25% 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 imitation jewellery — cuff-links and studs 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 imitation jewellery — cuff-links and studs?
- 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 25% MFN duty applies.