Does gold jewellery and articles qualify for India–UAE CEPA?

Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 15% basic customs duty on the first 2,500 kg, and the 20% rate beyond it. Origin still has to be proved: the Annex 3B rule is "Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)".

What is the Rule of Origin for gold jewellery and articles?

Per CEPA Annex 3B: Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (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 20% MFN duty applies.

Rules of Origin for gold jewellery and articles — Dubai (UAE) to India

HS 71131900 · Gems & jewellery · Rules of Origin & preferential rate

Data last updated: 25 September 2026 · 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

DGFT lists gold jewellery (ITC(HS) 71131911 to 71131919) as Restricted under ITC(HS) Schedule 1 (Import Policy), notification 02/2026-27 of 1 April 2026, so it needs an import authorisation. DGFT condition on 71131911 to 71131915 (unstudded, and studded with pearls, diamonds or other stones): import under a valid India–UAE CEPA TRQ shall be permitted without any import licence. source ↗

CEPA benefit is quota-limited

The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 15% basic customs duty applies on the first 2,500 kg imported this year — a volume shared across HS 71131910, 71131920, 71131930, 71131940 — and imports beyond it pay the 20% rate shown below. Annex 2A modality: "TR (TRQ of 2.5 tonnes)" (Annex 2A-221); Year 5 of the schedule is calendar 2026. In-quota rate by year: 19%, 18%, 17%, 16%, then 15% from Year 5 onward; the quota rose from 2,100 kg to 2,500 kg over the same years. Platinum jewellery and other precious-metal articles of 7113 19 (71131950, 71131960, 71131990) are excluded. source ↗

CEPA eligible: Yes, within quota
Value addition (RVC): 3.5%
Tariff-classification change: CTSH Annex 3B rule set at sub-heading level
MFN → CEPA basic duty: 20% → 15% in quota / 20% beyond

Rule of Origin (CEPA Annex 3B, primary source): Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)

Qualifying under the Rules of Origin

To claim the CEPA preference on gold jewellery and articles (HS 71131900), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 3.5% regional value content — both conditions, not either/or. That rule is written for this sub-heading specifically in Annex 3B, rather than inherited from the chapter — one of a small number of lines in this corpus where the product-specific rule genuinely is product-specific. Qualifying on origin is necessary but not sufficient here, because India's offer on this line is a tariff-rate quota: a shipment with a valid Certificate of Origin still pays 20% once the year's volume is drawn, and the quota is allocated rather than claimed at the border. Gold jewellery is not excluded from India's CEPA offer, whatever the headlines suggest. Annex 2A gives the four gold jewellery lines (unstudded, set with pearls, set with diamonds, set with other stones) a tariff-rate quota: the in-quota basic duty fell a point a year from 19% to 15% in 2026, where it now stays, on 2,500 kg a year shared across all four. Outside the quota the full 20% applies, and platinum jewellery in the same subheading gets nothing. Since 1 April 2026 DGFT has listed gold jewellery as Restricted, with one exception: imports under a valid CEPA quota allocation need no import licence. So the quota is both the duty cut and the licence route. The origin rule depends on the setting: CTSH plus 3.5% value addition for unset gold, 6% set with pearls or coloured stones, 7% with diamonds. IGST is 3%, and BIS hallmarking with a HUID applies to anything sold in India. The duty-free jewellery story runs the other way — it describes the UAE's concessions on Indian exports. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% MFN rate instead of the preference.

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 gold jewellery and articles qualify for India–UAE CEPA?: Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 15% basic customs duty on the first 2,500 kg, and the 20% rate beyond it. Origin still has to be proved: the Annex 3B rule is "Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)".
What is the Rule of Origin for gold jewellery and articles?: Per CEPA Annex 3B: Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (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 20% MFN duty applies.