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

HS 7114 20Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal: of base metal clad with precious metal

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Customs duty: 25%; 3 tariff items
GST now: 3%
Import policy: Restricted
Export policy: Free
Unit: kg
Duty in China: 8%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
7114 20 10	Articles clad with gold	25%	3%	kg
7114 20 20	Other articles	25%	3%	kg
7114 20 30	Parts	25%	3%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 25%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Restricted: 3 tariff items

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. 11	Articles of goldsmiths' or silversm iths' wares 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
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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7114 20, and China's below.

China: the same goods (7114 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 7114 20. 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
7114.20.00.10	Goldsmiths' or silversmiths' wares of base metal clad with precious metal以贱金属为底的包贵金属制金银器	8%APTA rate, with an APTA certificate of origin	10%	13%	0%	FE
7114.20.00.90	Other goldsmiths' or silversmiths' wares of base metal clad with precious metal其他贱金属为底包贵金属制金银器	8%APTA rate, with an APTA certificate of origin	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

7114.20.00Tableware, kitchenware, other household articles and parts thereof, of base metal clad with precious metal

7114.20.00.10Goldsmiths' or silversmiths' wares of base metal clad with precious metal以贱金属为底的包贵金属制金银器

Articles inlaid with endangered species, including parts镶嵌濒危物种制品,包括零件

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: 10%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 8%

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

7114200010999Articles of goldsmiths' or silversmiths' wares, of base metal clad with precious metal (with products of endangered species, including parts)以贱金属为底的包贵金属制金银器(镶嵌濒危物种制品,包括零件)

7114.20.00.90Other goldsmiths' or silversmiths' wares of base metal clad with precious metal其他贱金属为底包贵金属制金银器

Including parts包括零件

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: 10 Oct 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: 10%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 7%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 8%

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

7114200090999Other goldsmiths' or silversmiths' wares of base metal clad with precious metal (including parts)其他贱金属为底包贵金属制金银器(包括零件)

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

Previous7114 19Of other precious metal, whether or not plated or clad with precious metal One level up7114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal Next7115 90Other

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'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
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.