Other

Gold in other semi-manufactured forms

DGFT CLEARANCE

HSN 7108 13 90 (Other semi-manufactured gold) is subject to 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) under DGFT Notification 8/2025-26 dated 19-05-2025. Compliance with DGFT Public Notice 31/2025-26 and DGFT Public Notice 40/2025-26, which govern the list of authorised banks and amendments to Appendix 4B of the Handbook of Procedures 2023, is mandatory at the bill-of-entry stage.

What this is

HSN code

7108 13 90

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 channel only

Customs documentation

Nominated-agency authorisation from DGFT
RBI authorisation from Reserve Bank of India
Import compliance declaration to CBIC

Compliance steps

1
Import must be channelled exclusively through a nominated agency — either a bank authorised by the Reserve Bank of India or an agency nominated by DGFT. Verify that the importing entity's authorisation is current: the RBI-authorised bank list for FY 2025-26 is valid from 01-04-2025 to 31-03-2026, per DGFT Public Notice 40/2025-26.
DGFT Notification 8/2025-26 dated 19-05-2025 · DGFT Public Notice 40/2025-26 dated 19-12-2025
2
Ensure full compliance with DGFT Public Notice 31/2025-26 dated 29-10-2025 before filing the bill of entry. SBER Bank's authorisation is restricted to imports for domestic consumption only and is operative from 25-06-2025 to 31-03-2026; consignments from SBER Bank destined for re-export or export-linked use are not covered by this authorisation.
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 assuming that any RBI-licensed bank may import semi-manufactured gold under the nominated-agency channel. The authorised-bank list is FY-specific and published annually via amendment to Appendix 4B of the Handbook of Procedures 2023; a bank that was nominated in FY 2024-25 is not automatically renewed for FY 2025-26. An import filed through a lapsed or non-listed entity is treated as a Restricted-import violation, attracting consignment detention and DGFT enforcement action.

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 90 require BIS certification?

No, semi-manufactured gold in other forms 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, and may proceed only through nominated agencies notified by RBI or DGFT under DGFT Notification 8/2025-26.

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

The current authorised-bank list, effective 01-04-2025 to 31-03-2026, is published in DGFT Public Notice 40/2025-26 dated 19-12-2025 and includes Indian Overseas Bank, Union Bank of India, and SBER Bank, with SBER Bank's authorisation limited to imports for domestic consumption effective 25-06-2025.

Can SBER Bank import semi-manufactured gold for export-linked or re-export purposes?

No. SBER Bank's nomination under DGFT Public Notice 40/2025-26 is restricted exclusively to imports for domestic consumption; export-linked or re-export use is outside the scope of its authorisation and would constitute a Restricted-import breach.

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