Statuettes
Base metal statuettes plated with precious metal
HSN 8306 21 10 (base metal statuettes plated with precious metal) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other articles within Chapter 83 — such as non-plated ornaments or decorative mirrors — may be classified under sibling tariff lines that carry distinct compliance obligations.
The principal risk at this tariff line is misclassification: a statuette described as plated with precious metal will be re-examined if the plating is absent, superficial, or of a base-metal alloy, potentially triggering reclassification to a non-plated ornament line within Chapter 83. Customs re-classification carries retrospective duty recovery and potential detention pending resolution. Importers should document the precious-metal plating specification — metal type, plating thickness, and base substrate — in the commercial invoice to support the declared tariff line.