Studded with pearls
Pearl-studded jewellery of precious metal (non-gold)
HSN 7113 19 12 (Studded with pearls) is subject to ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition no. 4 to Chapter 71, with imports from South Korea of specified items restricted. The Central Board of Indirect Taxes and Customs (CBIC) administers a Tariff Rate Quota (TRQ) overlay under the India-UAE Comprehensive Economic Partnership Agreement (CEPA), permitting qualifying imports without a Restricted-import authorisation.
- Restricted import authorisation from DGFT
- TRQ allocation certificate from DGFT
- Nominated agency credential from RBI or DGFT
- 1Obtain a Restricted-import authorisation from the Directorate General of Foreign Trade before filing the bill of entry, unless the consignment qualifies under the India-UAE CEPA TRQ. Importers claiming TRQ status must hold a valid TRQ allocation per Appendix 2A of the FTP 2015-20 and DGFT Public Notice 6 of 2015-2020 dated 01-05-2022.ITC (HS) policy condition no. 4 to Chapter 71 · DGFT Notification 17/2024-25 dated 11-06-2024 · DGFT Public Notice 6 of 2015-2020 dated 01-05-2022
- 2If the jewellery contains gold components above 22 carats in any form, confirm that the import is made only by a nominated agency notified by the Reserve Bank of India (in the case of banks) or by DGFT (in the case of other entities). Non-nominated importers of gold above 22 carats face confiscation and monetary penalty under the Customs Act, 1962.DGFT Notification 22/2015-20 dated 02-09-2021
- 3For India-UAE CEPA TRQ imports, follow the allocation procedure and conditions under Annexure IV of Appendix 2A, as amended, and ensure the concessional duty benefit is claimed under the applicable CBIC customs notifications. Verify that no South Korea origin restriction under policy condition no. 4 to Chapter 71 is triggered by the declared origin.CBIC Notification 22/2022-Customs dated 30-04-2022 · CBIC Notification 43/2022-Customs dated 20-07-2022 · DGFT Public Notice 23 of 2015-2020 dated 29-08-2022
The most common error on this tariff line is assuming that a valid India-UAE CEPA TRQ allocation automatically resolves the South Korea origin restriction. The two controls are independent: the CEPA TRQ exempts the importer from the Restricted-import authorisation requirement only for UAE-origin goods, while policy condition no. 4 to Chapter 71 separately restricts imports of specified items of South Korean origin regardless of TRQ status. Misidentifying origin at the bill-of-entry stage triggers detention and potential confiscation.