Subheading · Chapter 71 · Section XIV, Natural or cultured pearls, precious or semi-precious stones, precio…
HS 7117 90Imitation jewellery: other
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%
- 2 tariff items; Some with a minimum per unit
- GST now
- 0% or 3%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 11.7%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 7117 90 10 | Jewellery studded with imitation pearls or imitation or synthetic stones | 25% or Rs. 600 per Kg., whichever is higher | 0% or 3% | kg |
| 7117 90 90 | Other | 25% or Rs. 600 per Kg., whichever is higher | 0% or 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 2 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
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 3%, depending on the goods.
- Until 21 September 2025 0% or 3%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 154 | Bangles of lac/shellac | Nil |
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 27 | Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland) | 3% |
| 9/2025-Integrated Tax (Rate)Schedule IV, S.No. 14 | Imitation jewellery [other than bangles of lac/shellac] | 3% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 3% | 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 3% | 10/2025-Integrated Tax (Rate); 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 7117 | Imitation jewellery | — | — |
| 711701 | Brass jewellery | 1.3% | — |
| 711702 | Aluminium jewellery | 1.3% | — |
| 711703 | Plastic Imitation Jewellery with or without embellish-ments | 1.3% | — |
| 711704 | Plastic bangles with or without embellishments | 1.3% | — |
| 711705 | Stainless steel jewellery | 1.3% | — |
| 711706 | Iron jewellery | 1.3% | — |
| 711707 | Glass jewellery | 1.3% | — |
| 711799 | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7117 90, and China's below.
China: the same goods (7117 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 7117 90. 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 |
|---|---|---|---|---|---|---|
| 7117.90.00.00 | Imitation jewellery of unspecified materials未列名材料制仿首饰 | 11.7%APTA rate, with an APTA certificate of origin | 18% | 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
7117.90.00Imitation jewellery, not elsewhere specified or included
7117.90.00.00Imitation jewellery of unspecified materials未列名材料制仿首饰
- Unit
- kg
- MFN import duty
- 18%
- 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.Type (cufflinks, ornamental buckles, bracelets, etc.)种类(袖扣、饰扣、手镯等)
- 3.Material材质
- 4.Plated with precious metal or not是否镀贵金属
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model No.款号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 30%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Australia
- 0%
- South Korea
- 22.7%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 14.4%
- Serbia
- 12.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 11.7%
RCEP rates
- Australia
- 26.3%
- Brunei
- 26.3%
- Cambodia
- 26.3%
- Laos
- 26.3%
- Malaysia
- 26.3%
- New Zealand
- 28%
- Singapore
- 26.3%
- Thailand
- 26.3%
- Vietnam
- 26.3%
- Indonesia
- 26.3%
- Philippines
- 26.3%
- Myanmar
- 26.3%
CIQ codes
- 7117900000101Imitation jewellery of materials not elsewhere specified or included (children's imitation jewellery of other materials)未列名材料制仿首饰(其他材料制儿童用仿真首饰)
- 7117900000102Imitation jewellery of materials not elsewhere specified or included (adult imitation jewellery for skin contact)未列名材料制仿首饰(接触皮肤的成人用仿真首饰)
- 7117900000103Imitation jewellery of other materials, n.e.s. (adult imitation jewellery not in contact with skin)未列名材料制仿首饰(非接触皮肤的成人用仿真首饰)
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 19 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 19 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.