Articles clad with gold
Goldsmiths' wares of base metal clad with gold
HSN 7114 20 10 (Articles clad with gold) is subject to ITC (HS) import policy controls administered by the Directorate General of Foreign Trade (DGFT), with imports from South Korea of specified items restricted under Policy Condition No. 4 to Chapter 71. Where the gold content exceeds 22 carats, import is further restricted to nominated agencies notified by the Reserve Bank of India (for banks) and DGFT (for others) under DGFT Notification 22/2015-20 dated 02-09-2021.
- Import authorisation from DGFT
- Nominated agency certificate from RBI or DGFT
- ITC (HS) policy compliance declaration
- 1Verify whether the consignment originates from South Korea; if so, confirm it does not fall within the specified items restricted under Policy Condition No. 4 to Chapter 71 of the ITC (HS). Restricted-origin consignments require a DGFT import authorisation before the bill of entry is filed.ITC (HS) Import Policy, Policy Condition No. 4, Chapter 71
- 2Where the gold content in the articles exceeds 22 carats, import is permissible only by a nominated agency notified by the RBI (in the case of banks) or by DGFT (in the case of other entities). Obtain and upload proof of nominated-agency status in e-Sanchit before seeking out-of-charge.DGFT Notification 22/2015-20 dated 02-09-2021 · ITC (HS) Import Policy, Chapter 71
The most frequent error on this tariff line is misreading 'articles clad with gold' as categorically outside the 'gold in any form' restriction: DGFT Notification 22/2015-20 defines 'gold in any form' to include gold above 22 carats irrespective of its substrate, and articles clad with high-carat gold therefore attract the nominated-agency condition. An importer who is not a nominated agency and files a bill of entry for above-22-carat clad articles risks consignment detention and DGFT-policy enforcement, regardless of whether the base metal is predominant by weight.