Does gold (semi-manufactured) qualify for India–UAE CEPA?

Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 14% basic customs duty on the first 200 tonnes, and the 15% rate beyond it. Origin still has to be proved: the Annex 3B rule is "CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)".

What is the Rule of Origin for gold (semi-manufactured)?

Per CEPA Annex 3B: CTSH + VA 40% (Chapter 71 default; value addition on 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 15% MFN duty applies.

Rules of Origin for gold (semi-manufactured) — Dubai (UAE) to India

HS 71081300 · Gems & jewellery · Rules of Origin & preferential rate

Data last updated: 13 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.

CEPA benefit is quota-limited

The India–UAE CEPA concession on this line is a tariff-rate quota, not an open rate: 14% basic customs duty applies on the first 200 tonnes imported this year — a volume shared across HS 71081100, 71081200, 71081300 — and imports beyond it pay the 15% rate shown below. Annex 2A modality: "TR (Tariff concession/relief of 1% in absolute percentage terms, TRQ of 200 tons phased in 5 years)" (Annex 2A-220); Year 5 of the schedule is calendar 2026. source ↗

CEPA eligible: Yes, within quota
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: 15% → 14% in quota / 15% beyond

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)

Qualifying under the Rules of Origin

To claim the CEPA preference on gold (semi-manufactured) (HS 71081300), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. 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. 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 15% once the year's volume is drawn, and the quota is allocated rather than claimed at the border. Gold is the highest-value line in the corridor and the most misunderstood. CEPA grants one percentage point in absolute terms, not a zero rate: 14% basic customs duty against the 15% MFN rate, and only inside an annual quota of 200 tonnes shared with gold powder (71081100) and other unwrought gold (71081200). Outside that quota the full 15% applies. That is why the corridor's headline duty-free framing fails here — the saving is one point, capped by volume, and the volume is allocated rather than available. Import is channelled through nominated agencies and IIBX. Verify the current TRQ position on ICEGATE/CBIC before filing. One structural point worth adding: because the quota is shared across the three gold lines rather than allocated to each, the volume available on this code depends on what powder and unwrought gold have already drawn. The allocation runs through nominated agencies and IIBX, so the practical question is access to the channel rather than the rate on the entry. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 15% 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 (semi-manufactured) qualify for India–UAE CEPA?: Yes, but the benefit is capped: India's offer on this line is a tariff-rate quota of 14% basic customs duty on the first 200 tonnes, and the 15% rate beyond it. Origin still has to be proved: the Annex 3B rule is "CTSH + VA 40% (Chapter 71 default; value addition on FOB basis)".
What is the Rule of Origin for gold (semi-manufactured)?: Per CEPA Annex 3B: CTSH + VA 40% (Chapter 71 default; value addition on 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 15% MFN duty applies.