Tariff item · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…
HS 7114 19 30Parts
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin › Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal › Of other precious metal, whether or not plated clad with precious metal
- Customs duty
- 25%
- Tariff rate
- GST now
- 3%
- Import policy
- Restricted
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10%
- 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 | 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. 56) | BCD11/2018-Customs, S.No. 56 |
| Integrated GST (IGST) | 3% | Assessable value + BCD + 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 |
| SAFTA | 5% | Sri Lanka |
| India–Mauritius CECPA | 12.5% | Mauritius |
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.
"*As per DGFT NOTF 03/26-27 dt 02-04-2026 Import under this CTI is Restricted subject to Policy Condition no.7 of this chapter introduced as follows- Imports by 100% 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. 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*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 03/2026-27 of 2 Apr 2026.
- Condition: Subject to Policy Condition No. 7 of this Chapter.
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. 15B of 11/2021-Customs (Silver or gold dore bar, content not exceeding 95%, on conditions: 4.35%; on conditions (dore bars)). Check the AIDC with your customs broker.
- SWS is exempt under S.No. 56 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule IV, S.No. 11 | Articles of goldsmiths' or silversm iths' wares and parts thereof, of precious metal or of metal clad with precious metal | 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 |
|---|---|---|---|
| 7114 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad With precious metal | — | — |
| 711401 | Articles made of silver | ₹ 26859.02 per kg of net silver content (.999 purity) in the jewellery | — |
| 711499 | 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.
*IF THE EXPORT IS UNDER ANY SCHEME AS MENTIONED IN PARA 4.33 OF THE EXIM POLICY 2015-2020 THEN ONLY THOSE ITEMS AS MENTIONED IN PARA 4.32(I),4.32(II) AND 4.32(III) OF THE EXIM POLICY 2015-2020 (AS AMMENDED) ARE PERMITTED FOR EXPORT.REFER NOTIFICATIONS NO. 44/2015-2020 DATED 30.11.2018 AND NOTFN. NO. 21/2015-20 DATED 14/08/2017.*AS PER PARA 6.01(A) OF THE EXIM POLICY 2015-2020 ,EXPORT OF GOLD JEWELLERY,INCLUDIING PARTLY PROCESSED JEWELLERY, WHETHER PLAIN OR STUDDED, AND ARTICLES, CONTAINING GOLD OF 8 CARATS AND ABOVE UPTO A MAXIMUM LIMIT OF 22 CARATS ONLY SHALL BE PERMITTED FOR EXPORT FROM EOU/EHTP/STP/BTP UNITS. REFER DGFT NOTFN. NO. 21/2015-20 DATED 14/08/2017.*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 7114 19, and China's below.
China: the same goods (7114 19)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 7114 19. 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 |
|---|---|---|---|---|---|---|
| 7114.19.00.10 | Goldsmiths' or silversmiths' wares, with products of endangered species, and parts thereof镶嵌濒危物种制品的金银器及零件 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | FE |
| 7114.19.00.20 | Other articles of gold and parts thereof, of precious metal其他贵金属制金器及零件 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | J |
| 7114.19.00.90 | Other articles of silver and parts thereof, of precious metal其他贵金属制银器及零件 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | 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
7114.19.00Other articles of tableware, kitchenware, etc., of precious metal and parts thereof
7114.19.00.10Goldsmiths' or silversmiths' wares, with products of endangered species, and parts thereof镶嵌濒危物种制品的金银器及零件
Whether or not plated with precious metal不论是否包、镀贵金属
- Unit
- g
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Type (tableware, etc.)种类(餐具等)
- 3.Material (platinum, gold, silver, etc.)材质(铂、金、银等)
- 4.Method of working (e.g., clad, plated)加工方法(包金、镀金等)
- 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型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 0%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 30.6%
- Brunei
- 30.6%
- Cambodia
- 30.6%
- Laos
- 30.6%
- Malaysia
- 30.6%
- New Zealand
- 31.5%
- Singapore
- 30.6%
- Thailand
- 30.6%
- Vietnam
- 30.6%
- Indonesia
- 30.6%
- Philippines
- 30.6%
- Myanmar
- 30.6%
CIQ codes
- 7114190010999Articles of goldsmiths' or silversmiths' wares and parts thereof, incorporating products of endangered species (whether or not plated with precious metal)镶嵌濒危物种制品的金银器及零件(不论是否包、镀贵金属)
7114.19.00.20Other articles of gold and parts thereof, of precious metal其他贵金属制金器及零件
Artistic gold medals, ornaments, etc., whether or not clad or plated with precious metal工艺金章,摆件等,不论是否包,镀贵金属
- Unit
- g
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- 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.Type (tableware, etc.)种类(餐具等)
- 3.Material (platinum, gold, silver, etc.)材质(铂、金、银等)
- 4.Method of working (e.g., clad, plated)加工方法(包金、镀金等)
- 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型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 0%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 30.6%
- Brunei
- 30.6%
- Cambodia
- 30.6%
- Laos
- 30.6%
- Malaysia
- 30.6%
- New Zealand
- 31.5%
- Singapore
- 30.6%
- Thailand
- 30.6%
- Vietnam
- 30.6%
- Indonesia
- 30.6%
- Philippines
- 30.6%
- Myanmar
- 30.6%
CIQ codes
- 7114190020999Other articles of goldsmiths' or silversmiths' wares and parts thereof, of other precious metal (e.g., craft gold medals, ornaments, whether or not plated or clad with precious metal)其他贵金属制金器及零件(工艺金章,摆件等,不论是否包,镀贵金属)
7114.19.00.90Other articles of silver and parts thereof, of precious metal其他贵金属制银器及零件
Whether or not plated with precious metal不论是否包,镀贵金属
- Unit
- g
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Type (tableware, etc.)种类(餐具等)
- 3.Material (platinum, gold, silver, etc.)材质(铂、金、银等)
- 4.Method of working (e.g., clad, plated)加工方法(包金、镀金等)
- 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型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 0%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 30.6%
- Brunei
- 30.6%
- Cambodia
- 30.6%
- Laos
- 30.6%
- Malaysia
- 30.6%
- New Zealand
- 31.5%
- Singapore
- 30.6%
- Thailand
- 30.6%
- Vietnam
- 30.6%
- Indonesia
- 30.6%
- Philippines
- 30.6%
- Myanmar
- 30.6%
CIQ codes
- 7114190090999Other articles of silver, of precious metal (whether or not plated or clad with precious metal), and parts thereof其他贵金属制银器及零件(不论是否包,镀贵金属)
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
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 18 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 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.