Powder

Gold powder, non-monetary gold in powder form

DGFT CLEARANCE · CBIC CLEARANCE

HSN 7108 11 00 (Gold powder) is subject to a Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), permitting import only through nominated agencies notified by the Reserve Bank of India (for banks) or DGFT (for other agencies), pursuant to DGFT Notification 36/2015-20 dated 18-12-2019. Advance Authorisation holders and exporters receiving gold directly from foreign buyers under Para 4.45 of the Foreign Trade Policy are exempt from the nominated-agency requirement. Central Board of Indirect Taxes and Customs (CBIC) customs circulars and DGFT Tariff Rate Quota (TRQ) procedures under the India-UAE CEPA apply as additional clearance overlays.

What this is

HSN code

7108 11 00

Chapter

71 · Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof

Primary regulator

DGFT · ITC (HS) Restricted import policy, nominated-agency requirement, Chapter 71

Customs documentation

Nominated-agency authorisation from DGFT or RBI
Advance Authorisation from DGFT
TRQ allotment letter from DGFT

Compliance steps

1
Confirm the importing entity is a DGFT- or RBI-nominated agency before filing the bill of entry. Gold in any form above 22 carats — including powder — falls within the 'gold in any form' definition; imports by non-nominated entities are treated as a Restricted-policy violation and are liable to confiscation. Advance Authorisation holders and exporters receiving gold directly from foreign buyers under Para 4.45 of the FTP are exempt from this requirement.
DGFT Notification 36/2015-20 dated 18-12-2019 · DGFT Notification 22/2015-20 dated 02-09-2021 · CBIC Customs Circular 23/2018 dated 23-07-2018 · CBIC Customs Circular 27/2016 dated 10-06-2016
2
If importing under the India-UAE CEPA Tariff Rate Quota for tariff head 7108, apply for a TRQ allotment through the DGFT Import Management System before the notified application window closes, and ensure compliance with the amended procedure under Annexure-IV of Appendix-2A of the Handbook of Procedures. Verify that the TRQ validity has not lapsed; revalidation must be applied for on the DGFT portal before the expiry date.
DGFT Public Notice 47/2015-20 dated 29-12-2022 · DGFT Public Notice 12/2023 dated 28-04-2023
3
Verify compliance with DGFT Public Notice 31/2025-26 dated 29-10-2025 and DGFT Public Notice 40/2025-26 dated 19-12-2025, which amends Appendix 4B of the Handbook of Procedures 2023 and publishes the current list of RBI-authorised banks for gold import for FY 2025-26 (valid 01-04-2025 to 31-03-2026). Note that SBER Bank's authorisation is restricted to imports for domestic consumption only and is effective from 25-06-2025.
DGFT Public Notice 31/2025-26 dated 29-10-2025 · DGFT Public Notice 40/2025-26 dated 19-12-2025

A word of counsel

The most common error on this tariff line is conflating the nominated-agency authorisation with the Advance Authorisation exemption. An Advance Authorisation permits import free of the nominated-agency restriction only where the imported gold is consumed in the authorised export production — any diversion to domestic sale or stock converts the import into an unauthorised Restricted-policy transaction, attracting confiscation and monetary penalty. The RBI-nominated bank list is refreshed annually; importing against a prior financial year's authorisation after 31 March constitutes a Restricted-import breach regardless of the consignment's physical arrival date.

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Frequently asked

Does HSN 7108 11 00 require BIS certification?

No, gold powder is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade, with import permitted only through RBI- or DGFT-nominated agencies or under an Advance Authorisation exemption.

Which banks are currently authorised by RBI to import gold under this tariff line?

For FY 2025-26, the authorised banks include Indian Overseas Bank, Union Bank of India, and SBER Bank, per DGFT Public Notice 40/2025-26 dated 19-12-2025; SBER Bank's authorisation is limited to domestic consumption imports and is valid from 25-06-2025 to 31-03-2026.

Is gold powder under HSN 7108 11 00 excluded from TRQ allotments under the India-UAE CEPA?

Yes. Tariff head 7108 is explicitly excluded from the revised India-UAE CEPA TRQ implementation under Annexure-IV of Appendix-2A, meaning TRQ-based preferential import is not available for this tariff line under the current CEPA framework.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / CBIC / Indian Customs CUSDATA.