Tariff item · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…

HS 7113 11 44Studded with diamonds of heading 7104

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin › Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal › Of silver, whether or not plated or clad with other precious metal

Customs duty: 25%; Tariff rate
GST now: 3%
Import policy: Restricted
Export policy: Free
Unit: kg
Duty in China: 5.2%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	25%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Not determined	Assessable value11/2021-Customs
Social Welfare Surcharge (SWS)	Exempt (11/2018-Customs, S.No. 55)	BCD11/2018-Customs, S.No. 55
Integrated GST (IGST)	3%	Assessable value + BCD + SWS

Lower duty under trade agreements

Lower customs duty under India's 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
SAFTA	5%	Sri Lanka
APTA	23%	Bangladesh, China, South Korea, 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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*As per DGFT Notf 02/26-27 dt 1-4-26 the Import Policy of items under CTH 7113 is revised from Free to Restricted with immediate effect.These Restrictions shall apply notwithstanding Para 1.05(b) of FTP 2023 and shall operate irrespective of any prior contract, irrevocable letter of credit, advance payment, shipment status, or any other commitment whatsoever. Accordingly, the benefit of transitional arrangements shall not be available. However, imports by 100 Percent Export Oriented Units and units located in Special Economic Zones (SEZs) shall not be subject to the above Restrictions as per Para 6.01(d) of FTP, 2023 and under Rule 27 of the Special Economic Zones (SEZ) Rules, 2006 respectively, provided such imported goods are not sold into the Domestic Tariff Area (DTAs).Further, imports under the schemes for export of Gems and Jewellery under Chapter-4 of FTP, 2023 shall also be exempt from these Restrictions*As per ITC HS Policy Imports from South Korea of specified items are Restricted. Refer Policy Condition No 4 to Chapter-71*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Restricted under DGFT 02/2026-27 of 1 Apr 2026.

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 not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 15F of 11/2021-Customs (Gold findings 5%; silver findings 5%; platinum findings 5.4%: 5% | 5% | 5.4%; for goods named in words; the tariff line holds others). Check the AIDC with your customs broker.
SWS is exempt under S.No. 55 of 11/2018-Customs, as amended by 07/2025-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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule IV, S.No. 10	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal	3%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal	—	—
711301	Articles of jewellery and parts thereof, made of gold	₹ 1794.11 per gram of net gold content (.995 or more purity) in the jewellery	—
711302	Articles of jewellery and parts thereof, made of silver	₹ 26859.02 per kg of net silver content (.999 purity) in the jewellery	—
711399	Others	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.

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 7113 11, and China's below.

China: the same goods (7113 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 7113 11. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
7113.11.10.00	Silver jewellery incorporating diamonds and parts thereof镶嵌钻石的银首饰及其零件	5.2%APTA rate, with an APTA certificate of origin	8%	13%	0%	None
7113.11.90.10	Silver jewellery and parts thereof, incorporating products of endangered species镶嵌濒危物种制品的银首饰及零件	5.2%APTA rate, with an APTA certificate of origin	8%	13%	0%	FE
7113.11.90.90	Other silver jewellery and parts thereof其他银首饰及其零件	5.2%APTA rate, with an APTA certificate of origin	8%	13%	13%	None

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

7113.11.10Silver jewellery incorporating diamonds and parts thereof

7113.11.10.00Silver jewellery incorporating diamonds and parts thereof镶嵌钻石的银首饰及其零件

Whether or not clad or plated with other precious metal不论是否包、镀其他贵金属

Unit: g
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

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.Material (platinum, gold, silver, etc.)材质(铂、金、银等)
3.Method of processing (set with diamonds, set with rubies, etc., clad with gold, clad with silver, gilded)加工方法(镶嵌钻石、镶嵌红宝石等、包金、包银、镀金
4.Type of jewellery (rings, etc.)首饰种类(戒指等)
5.Content of precious metal贵金属的成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model No.款号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 8%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 5.6%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

7113111000999Silver jewellery and parts thereof, inlaid with diamonds (whether or not plated or clad with other precious metal)镶嵌钻石的银首饰及其零件(不论是否包、镀其他贵金属)

7113.11.90Other silver jewellery and parts thereof

7113.11.90.10Silver jewellery and parts thereof, incorporating products of endangered species镶嵌濒危物种制品的银首饰及零件

Whether or not clad or plated with other precious metal不论是否包、镀其他贵金属

Unit: g
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

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.Material (platinum, gold, silver, etc.)材质(铂、金、银等)
3.Method of processing (set with diamonds, set with rubies, etc., clad with gold, clad with silver, gilded)加工方法(镶嵌钻石、镶嵌红宝石等、包金、包银、镀金
4.Type of jewellery (rings, etc.)首饰种类(戒指等)
5.Content of precious metal贵金属的成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model No.款号
8.GTIN
9.CAS
10.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: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 13.3%
Laos: 13.3%
Malaysia: 13.3%
New Zealand: 16%
Singapore: 13.3%
Thailand: 13.3%
Vietnam: 13.3%
Japan: 13.8%
Indonesia: 13.3%
Philippines: 13.3%
Myanmar: 13.3%

CIQ codes

7113119010999Silver jewelry and parts thereof, whether or not plated or clad with other precious metal, with products of endangered species镶嵌濒危物种制品的银首饰及零件(不论是否包、镀其他贵金属)

7113.11.90.90Other silver jewellery and parts thereof其他银首饰及其零件

Whether or not clad or plated with other precious metal不论是否包、镀其他贵金属

Unit: g
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

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.Material (platinum, gold, silver, etc.)材质(铂、金、银等)
3.Method of processing (set with diamonds, set with rubies, etc., clad with gold, clad with silver, gilded)加工方法(镶嵌钻石、镶嵌红宝石等、包金、包银、镀金
4.Type of jewellery (rings, etc.)首饰种类(戒指等)
5.Content of precious metal贵金属的成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model No.款号
8.GTIN
9.CAS
10.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: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 13.3%
Laos: 13.3%
Malaysia: 13.3%
New Zealand: 16%
Singapore: 13.3%
Thailand: 13.3%
Vietnam: 13.3%
Japan: 13.8%
Indonesia: 13.3%
Philippines: 13.3%
Myanmar: 13.3%

CIQ codes

7113119090999Other jewellery of silver and parts thereof (whether or not plated or clad with other precious metal)其他银首饰及其零件(不论是否包、镀其他贵金属)

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

Previous7113 11 43Studded with diamonds of heading 7102 One level up7113 11Of silver, whether or not plated or clad with other precious metal Next7113 11 45Studded with other precious and semi-precious - stones

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
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.