Does cut and polished diamonds qualify for India–UAE CEPA?

Yes, if it meets the Annex 3B Product-Specific Rule "7102 (diamonds): CTSH + VA 6% (FOB basis)": it must BOTH change tariff classification (CTSH) AND add at least 6% regional value content — both conditions are required, not either/or.

What is the Rule of Origin for cut and polished diamonds?

Per CEPA Annex 3B: 7102 (diamonds): CTSH + VA 6% (FOB basis). 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.

Cut and polished diamonds (HS 71023900) under India–UAE CEPA

HS 71023900 · Gems & jewellery · Rules of Origin & preferential rate

Data last updated: 13 June 2026 · confirm product-specific rules in the CEPA schedule

CEPA eligible: Yes
Value addition (RVC): 6%
Tariff-classification change: CTSH
MFN → CEPA basic duty: 10% → 0%

Rule of Origin (CEPA Annex 3B, primary source): 7102 (diamonds): CTSH + VA 6% (FOB basis)

Qualifying under the Rules of Origin

To claim the CEPA preference on cut and polished diamonds (HS 71023900), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "7102 (diamonds): CTSH + VA 6% (FOB basis)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 6% regional value content — both conditions, not either/or. Diamonds carry an unusually low origin bar under CEPA: the Product Specific Rule for HS 7102 is a tariff-subheading change plus just 6% value addition, reflecting how much rough is imported, cut, and re-exported. The 10% MFN duty goes to zero under CEPA, but with the low 1.5% IGST the origin test, not the rate, is the real consideration. MFN and IGST are from ICEGATE; the CEPA preferential rate follows the agreement — verify before filing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 10% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does cut and polished diamonds qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "7102 (diamonds): CTSH + VA 6% (FOB basis)": it must BOTH change tariff classification (CTSH) AND add at least 6% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for cut and polished diamonds?: Per CEPA Annex 3B: 7102 (diamonds): CTSH + VA 6% (FOB basis). 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.