Rules of Origin for imitation jewellery of base metal, not plated with precious metal — Dubai (UAE) to India
HS 71171910 · 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 of base metal, not plated with precious metal (HS 71171910) 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 imitation jewellery is one of the higher protected consumer lines, shielding a large domestic fashion-jewellery industry concentrated in small-scale manufacturing, and Annex 2A puts the position beyond doubt: EXC in all ten year columns, so there is no phase-down pending and no quota to apply for. The standard 3% precious-goods IGST does not apply here; imitation jewellery is taxed as ordinary goods, which means the tax load is heavier than the chapter it sits in would suggest. Nickel-release and heavy-metal limits matter for skin-contact products and are policed through consumer-safety rules rather than customs, so they bind the product regardless of how it is classified or where it comes from. At 25% with no preference available, landed cost is dominated by duty, which is why most supply is made domestically. If a Dubai supplier quotes a preferential rate on this heading, the quote is built from the wrong side of the agreement. 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 of base metal, not plated with precious metal 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 of base metal, not plated with precious metal?
- 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.