Containing 99.5 percent or more by weight of gold

Semi-manufactured gold, high-purity (99.5% or more by weight)

DGFT CLEARANCE

HSN 7108 13 10 (semi-manufactured gold containing 99.5% or more by weight of gold) is classified as Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and import is permitted only through nominated agencies notified by the Reserve Bank of India or DGFT. Consignments must comply with DGFT Notification 8/2025-26 and the current Appendix 4B authorised-importer list as amended by DGFT Public Notice 40/2025-26.

What this is

HSN code

7108 13 10

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, Chapter 71 — nominated-agency regime

Customs documentation

Nominated-agency authorisation from DGFT or RBI
ITC (HS) policy compliance declaration from DGFT
Appendix 4B authorisation from DGFT

Compliance steps

1
Verify that the importing entity is a nominated agency appearing on the current Appendix 4B list as maintained by DGFT, or is an RBI-authorised bank listed for FY 2025-26 (effective 01-04-2025, valid until 31-03-2026). Imports by any entity not on either list are prohibited under the Restricted-import policy and attract confiscation under the Customs Act, 1962.
DGFT Notification 8/2025-26 dated 19-05-2025 · DGFT Public Notice 40/2025-26 dated 19-12-2025 · Appendix 4B of HBP, 2023
2
Confirm compliance with DGFT Public Notice 31/2025-26 before filing the bill of entry. For SBER Bank, note that the authorisation is restricted to imports for domestic consumption only and is operative from 25-06-2025 to 31-03-2026; any import for re-export or other purposes falls outside the licensed scope.
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 single most common error on this tariff line is importing against an Appendix 4B authorisation that has lapsed at financial-year-end: all RBI-bank and DGFT-agency authorisations for FY 2025-26 expire on 31 March 2026, and a consignment aboard a vessel after that date but cleared under the prior-year authorisation is treated as an unauthorised Restricted import, attracting confiscation and monetary penalty. Confirm the renewed Appendix 4B list at the start of each financial year before contracts are signed.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 7108 13 10 require BIS certification?

No; no BIS Quality Control Order covers semi-manufactured gold of this purity. Import is governed exclusively by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade, and access is limited to nominated agencies authorised by RBI or DGFT under Appendix 4B of the Handbook of Procedures, 2023.

Which banks are currently authorised by RBI to import gold under this tariff line for FY 2025-26?

Per DGFT Public Notice 40/2025-26 dated 19-12-2025, the RBI-authorised banks for FY 2025-26 (effective 01-04-2025, valid until 31-03-2026) include Indian Overseas Bank, Union Bank of India, and SBER Bank — the last restricted to imports for domestic consumption only from 25-06-2025.

Can a non-bank trading entity import this semi-manufactured gold directly?

Only if the entity is a DGFT-nominated agency listed in the current Appendix 4B of the Handbook of Procedures, 2023; imports by any entity outside both the RBI-authorised-bank list and the DGFT-nominated-agency list are not permitted under the Restricted-import classification.

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