Studded with diamonds of heading 7104
Jewellery of other precious metal studded with synthetic diamonds
HSN 7113 19 14 (jewellery of other precious metal studded with diamonds of heading 7104) is subject to Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) Schedule, with a standard Restricted-import authorisation required unless the consignment qualifies under a valid India-UAE Comprehensive Economic Partnership Agreement (CEPA) Tariff Rate Quota (TRQ). Imports from South Korea of specified items under this chapter carry an additional Restricted-import overlay per Policy Condition 4 of Chapter 71, and the Central Board of Indirect Taxes and Customs (CBIC) administers the CEPA TRQ customs notifications.
- Restricted Import Authorisation from DGFT
- TRQ allocation certificate from DGFT
- CEPA origin declaration to CBIC
- 1Obtain a Restricted Import Authorisation from the Directorate General of Foreign Trade before shipping, unless the consignment is covered by a valid India-UAE CEPA TRQ allocation. Under DGFT Notification 17/2024-25, a TRQ-covered import does not require a separate Restricted Import Authorisation.ITC (HS) Policy Condition 4 of Chapter 71 · DGFT Notification 17/2024-25 dated 11-06-2024
- 2For CEPA TRQ imports, apply for TRQ allocation under Appendix 2A of the Foreign Trade Policy 2015-20 (as amended), following the procedure in DGFT Public Notice 6 of 2015-20 dated 01-05-2022 and DGFT Public Notice 23 of 2015-20 dated 29-08-2022. Ensure customs clearance references CBIC Notification 22/2022-Customs dated 30-04-2022 and CBIC Notification 43/2022-Customs dated 20-07-2022.DGFT Public Notice 6/2015-20 dated 01-05-2022 · DGFT Public Notice 23/2015-20 dated 29-08-2022 · CBIC Notification 22/2022-Customs dated 30-04-2022 · CBIC Notification 43/2022-Customs dated 20-07-2022
- 3Verify South Korea origin separately: imports of specified Chapter 71 items from South Korea are restricted under Policy Condition 4 of Chapter 71 and a TRQ carve-out under the India-UAE CEPA does not extend to South Korea-origin consignments.ITC (HS) Policy Condition 4 of Chapter 71 · DGFT Notification 22/2015-20 dated 02-09-2021
The most common error on this tariff line is assuming that a valid India-UAE CEPA TRQ allocation automatically covers all origins. The CEPA TRQ exemption from Restricted Import Authorisation applies exclusively to UAE-origin goods meeting CEPA rules of origin; South Korea-origin consignments remain restricted under Policy Condition 4 of Chapter 71 regardless of TRQ status. Presenting a TRQ certificate at the bill of entry for non-UAE-origin jewellery will result in consignment detention pending a valid Restricted Import Authorisation.