Studded with diamonds of heading 7102
Diamond-studded jewellery of other precious metal
HSN 7113 19 13 (diamond-studded jewellery of other precious metal) is subject to ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with imports from South Korea of specified items restricted under policy condition 4 of Chapter 71. An India-UAE Comprehensive Economic Partnership Agreement (CEPA) Tariff Rate Quota (TRQ) route permits import without a Restricted Import Authorisation where applicable, and the Central Board of Indirect Taxes and Customs (CBIC) applies customs notification overlays governing TRQ allocation and duty treatment.
- Restricted Import Authorisation from DGFT
- TRQ allocation certificate from DGFT
- India-UAE CEPA origin declaration from exporter
- 1Obtain a Restricted Import Authorisation from the Directorate General of Foreign Trade before filing the bill of entry, unless the consignment qualifies under a valid India-UAE CEPA TRQ allocation. Imports from South Korea of specified items under Chapter 71 remain restricted under policy condition 4 and require the authorisation regardless of the CEPA route.ITC (HS) policy condition 4, Chapter 71 · DGFT Notification 17/2024-25 dated 11-06-2024
- 2Where importing under the India-UAE CEPA TRQ, verify the TRQ allocation under Appendix 2A of the Foreign Trade Policy 2015-20 and Annexure IV thereof, and ensure the consignment is accompanied by the requisite CEPA origin documentation. The TRQ regime was notified jointly by DGFT and CBIC and any import in excess of the allocated quota reverts to the Restricted-import framework.DGFT Public Notice 6/2015-20 dated 01-05-2022 · CBIC Notification 22/2022-Customs dated 30-04-2022 · CBIC Notification 43/2022-Customs dated 20-07-2022 · DGFT Public Notice 23/2015-20 dated 29-08-2022
- 3If the consignment contains gold in any form above 22 carats as part of the jewellery article, import is permissible only through nominated agencies notified by the Reserve Bank of India (for banks) or by DGFT (for others). Non-nominated importers attempting to clear gold-content jewellery above 22 carats face confiscation and monetary penalty.DGFT Notification 22/2015-20 dated 02-09-2021 · revised Para 2.107 of HBP 2015-20
The most common error on this tariff line is assuming that a valid India-UAE CEPA TRQ allocation exempts the consignment from all ITC (HS) Restricted-import obligations across all origins. The TRQ exemption from Restricted Import Authorisation applies only to UAE-origin goods imported within the allocated quota; South Korea-origin consignments of specified items remain Restricted under policy condition 4 of Chapter 71 without exception, and an incorrectly routed consignment is liable to detention and DGFT-policy enforcement at the port of import.