Tariff item · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…
HS 7108 11 00Powder
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin › Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form
- Customs duty
- 10%
- Tariff rate
- GST now
- 3%
- Import policy
- Restricted
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | 5% | Assessable value11/2021-Customs, S.No. 15D |
| Social Welfare Surcharge (SWS) | Exempt (11/2018-Customs, S.No. 1) | BCD + AIDC11/2018-Customs, S.No. 1 |
| Integrated GST (IGST) | 3% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–UAE CEPA | 4% | United Arab Emirates |
| SAFTA | 5% | Sri Lanka |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
- Reserve Bank Of India (RBI): a clearance or certificate before the goods arrive, under RBI/2014-15/207 A.P. (DIR Series) Circular No.25 dated-03.09.2014.
"*Import under this CTI is Restricted allowed only through nominated agencies as notified by RBI (in case of Banks) and DGFT (for other agencies). However Import under Advance Authorisation and supply of Gold directly by Foreign buyers to Exporters under Para 4.45 of FTP against Export orders are Exempted; as per DGFT Ntfn 36/2015-20 dt 18.12.2019; also Ref CBIC CUS Circ 23/2018 dt 23.07.18 & 27/2016 dt 10.06.16* The expression-gold in any form - includes Gold in any form above 22 Carats and such Imports can be made only by Nominated agencies as notified by RBI(in case of Banks) and DGFT( in case of others). Refer DGFT Ntfn 22/2015-20 dated 02-09-2021*In continuation to PN No.06/2015-20 dt 01.05.2022, 23/2015-20 dt 29.08.2022, 28/2015-20 dt 06.10.2022 and 32/2015-20 dt 22.10.2022,DGFT as per revised conditions under Annexure-IV of Appendix-2A has laid down the procedure for Import of items under TRQ under India-UAE CEPA as Annexed in DGFT Pn No 47/2015-20 dt 29-12-2022. Further, TRQS issued for Import under Tariff head 7108 for 1st, 2nd and 3rd Quarter of FY2022-23 may be revalidated up to 31-03-2023.TRQ allottees may apply for revalidation on the DGFT website by navigating to-services-Import Management system-tariff rate quota (TRQ)-apply for revalidation. The validity for TRQS under Tariff Head 7108 to be issued for 4th quarter of FY 2022-23 shall be 30-06-2023.the implementation of TRQS under INDIA-UAE CEPA, Annexure-IV of Appendix-2A has been revised wherein traders have been allowed to Import under TRQS for all Tariff lines except 7108*As per DGFT PN 12/2023-dtd 28-04-23 and in continuation to PN 06/2015-20 dt 01.05.22, 23/2015-20 dt 29.08.22, 28/2015-20 dt 06.10.22, 32/2015-20 dt 22.10.22, 47/2015-20 dt 29.12.22 and 06/2023 dt 17.04.23, DGFT amends procedure as laid down in para 2 to 5 for application for TRQ under Tariff head 7108 under INDIA-UAE CEPA for FY 2023-24. New applications for TRQ for Imports under Tariff Head 7108 under INDIA-UAE CEPA for FY 2023-24 are invited from 28-04-2023 up to 07-05-2023*Ensure compliance of DGFT PN No 31/2025-26 dt 29/10/2025*Ensure compliance of DGFT PN 40/2025-26 dt 19-12-25 wrt Amendment in Appendix 4B of HBP, 2023. List of Banks authorised by RBI to Import only Gold for FY 2025-26 with effect from 01.04.2025 and valid upto 31.03.2026. name of the Banks are as follows: (1) Indian Overseas Bank (2) Union Bank Of India (3) *SBER Bank (*-For SBER Bank Import allowed for domestic consumption only, and the authorisation is w.e.f. 25.06.2025 till 31.03.2026)*As per DGFT PN No.53/2025-26 dt 24-3-2026 and 18/2026-27 dt 1-7-26 if applicable, in view of the prevailing geopolitical developments affecting global trade and logistics, and with a view to facilitating importers, DGFT hereby extends the validity of TRQ Authorisations issued in the financial year 2025-26, for import of Gold under CTH 7108 issued under the India-UAE CEPA, from the existing validity of 31.03.2026 up to 30.09.2026*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Restricted under DGFT 49/2015-2020 of 5 Jan 2022.
- Condition: Import is allowed only through nominated agencies as notified by RBI (in case of banks) and DGFT (for other agencies).
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is 5% (S.No. 15D of 11/2021-Customs, as amended by 16/2026-Customs). 3 more entries cover this code for named goods or on a condition, for example S.No. 15K of 11/2021-Customs (Gold and silver covered under Sl. No. 1 of 57/2000-Customs: 4.35%; only for goods covered by another notification's entry (a condition the importer must meet)); not in the totals.
- AIDC is Nil where exemption from BCD is claimed under advance authorisation, an EOU scheme or the notifications 11/2021-Customs lists (S.Nos. 17A to 20, among them some trade agreements); the totals do not assume one.
- SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 3%.
- Until 21 September 2025 3%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule IV, S.No. 5 | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form | 3% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 3% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 3% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7108 | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.01% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.006% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7108 11, and China's below.
China: the same goods (7108 11)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 7108 11. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 7108.11.00.00 | non-monetary gold powder非货币用金粉 | 0%MFN rate (no APTA concession on this line) | 0% | 0% | 0% | J |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
7108.11.00Gold powder
7108.11.00.00non-monetary gold powder非货币用金粉
- Unit
- g
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- Import VAT
- 0%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- JGold and gold products import/export permit or approval黄金及其制品进出口准许证或批件
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.form (powder)形状(粉末)
- 3.Material (pure gold, gold alloy, platinum plated)材质(纯金、金合金、镀铂)
- 4.Purity纯度
- 5.Degree of working (unwrought, semi-finished)加工程度(未锻造、半制成)
- 6.For currency, specify use货币用请注明用途
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7108110000999non-monetary gold powder非货币用金粉
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.