Other
Silver jewellery and parts, other than specified types
HSN 7113 11 49 (silver jewellery, other) is subject to an import restriction administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 34/2025-26 dated 24 September 2025, operative until 31 March 2026. Imports from South Korea of specified items under this tariff line carry an additional restriction under ITC (HS) policy condition 4 of Chapter 71. Exemptions apply to 100% Export Oriented Units, Special Economic Zone units, and Advance Authorisation or DFIA holders, subject to a no-DTA-sale condition.
- Import authorisation from DGFT
- EOU/SEZ/AA/DFIA exemption certificate from DGFT
- Policy condition 4 declaration to CBIC
- 1Confirm the import is covered by a valid DGFT authorisation before filing the bill of entry. Under DGFT Notification 34/2025-26, imports of silver jewellery under this CTI are Restricted until 31 March 2026, and a consignment without the requisite authorisation will be detained at the port of import.DGFT Notification 34/2025-26 dated 24-09-2025 · ITC (HS) policy, Chapter 71
- 2If importing as a 100% EOU or SEZ unit, document the exemption under Para 6.01(d) of the Foreign Trade Policy, 2023 and Rule 27 of the Special Economic Zones Rules, 2006 respectively, and ensure the imported goods are not sold into the Domestic Tariff Area. Advance Authorisation and DFIA holders must establish the exemption under Para 4.18(iv) of the FTP, 2023.DGFT Policy Circular 06/2025-26 dated 27-10-2025 · Para 6.01(d) and Para 4.18(iv) of FTP, 2023 · Rule 27 of SEZ Rules, 2006
- 3Verify the country of origin against ITC (HS) policy condition 4 of Chapter 71: imports from South Korea of specified items under this tariff line carry a separate restriction and require specific confirmation of compliance before out-of-charge.ITC (HS) policy condition 4 to Chapter 71
The most common error on this tariff line is treating the EOU, SEZ, or AA/DFIA exemption as a blanket clearance when the no-DTA-sale condition is not documented at the bill of entry stage. A subsequent diversion of exempt imported silver jewellery into the Domestic Tariff Area converts the original import into a Restricted-policy breach, attracting both DGFT enforcement and retrospective duty liability. The South Korea origin restriction under policy condition 4 operates independently and applies even where the general restriction is otherwise exempt.