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

Yes, if it meets the Annex 3B Product-Specific Rule "Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)": it must BOTH change tariff classification (CTSH) AND add at least 3.5% regional value content — both conditions are required, not either/or.

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.

Gold jewellery and articles (HS 71131900) under India–UAE CEPA

HS 71131900 · 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): 3.5%
Tariff-classification change: CTSH
MFN → CEPA basic duty: 20% → 0%

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. Finished gold jewellery is where CEPA bites hardest: duty-free access drove gems and jewellery exports from roughly USD 4.9bn to USD 8bn in FY2024. Under the agreement's Product Specific Rules, plain unset gold jewellery needs only a tariff-subheading change plus ~3.5% value addition — far below the 40% most goods require (jewellery set with diamonds needs 7%, set with other stones 6%). 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 20% MFN rate instead of the preference.

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

Frequently asked questions

Does gold jewellery and articles qualify for India–UAE CEPA?: Yes, if it meets the Annex 3B Product-Specific Rule "Ex 711319 (jewellery of gold, unset): CTSH + VA 3.5% (FOB basis)": it must BOTH change tariff classification (CTSH) AND add at least 3.5% regional value content — both conditions are required, not either/or.
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.