If you run a jewellery shop abroad and buy from India, the factory price is only part of your cost. Import duty, sales tax or VAT, freight and clearance fees are added at your border. This guide sets out, country by country, what typically applies to imitation jewellery (HS heading 7117) from India, and how trade agreements can reduce it.
Figures below are a guide as of September 2026. Duty rates, and especially the US tariffs, change. Always confirm with your customs broker for the exact tariff line before you place an order.
Country by country
| Country | Normal duty on 7117 | Tax on import | Trade agreement with India |
|---|---|---|---|
| United States | 11% (7117.19.90) plus an additional tariff on Indian goods | State sales tax at retail | None in force for duty; tariffs set by 2026 arrangement |
| United Kingdom | UK tariff, being eliminated for qualifying Indian goods | 20% VAT | India-UK CETA from 15 July 2026 |
| UAE | 5% | 5% VAT | India-UAE CEPA: can be 0% |
| Saudi Arabia, Qatar, Kuwait, Oman, Bahrain | Usually 5% (GCC tariff) | VAT where applicable | No |
| Canada | 8.5% (7117.19.90) | GST or HST | No |
| Australia | 0% for Indian goods since 1 January 2026 | 10% GST | India-Australia ECTA |
| New Zealand | Normal NZ tariff until 20 October 2026 | 15% GST | India-NZ FTA from 20 October 2026: 0% on Indian goods |
| Singapore | 0% | 9% GST | Customs duty already nil |
| Malaysia | Per Malaysian tariff line | Sales tax | ASEAN-India FTA may lower some lines |
| European Union | 4% common customs tariff | VAT per country | EU-India agreement concluded 2026; check if in force |
How to calculate your landed cost
- Goods value from your supplier's invoice.
- Freight and insurance to your country. Many countries (the EU, UAE, most of Asia) charge duty on the CIF value, meaning goods plus freight plus insurance. The US charges duty on the goods value alone.
- Import duty at the rate for your tariff line.
- VAT, GST or sales tax, usually on goods plus freight plus duty. If you are VAT or GST registered you normally reclaim this.
- Broker and handling fees.
Divide the total by the number of pieces to get your true cost per piece, then price for retail.
A worked example: Dubai
A Dubai retailer buys 400 temple necklace sets at the equivalent of 3 US dollars each, FCA Mumbai.
| Cost line | Without CEPA certificate | With CEPA certificate |
|---|---|---|
| Goods value | 1,200 dollars | 1,200 dollars |
| Freight and insurance | 120 dollars | 120 dollars |
| CIF value | 1,320 dollars | 1,320 dollars |
| Customs duty at 5% of CIF | 66 dollars | 0 |
| VAT at 5% on CIF plus duty | 69.30 dollars | 66 dollars |
| Clearance and delivery, example | 60 dollars | 60 dollars |
| Total landed | 1,515.30 dollars | 1,446 dollars |
The certificate saves about 69 dollars here, over 5% of the goods value, for a form the supplier can prepare before dispatch. On larger orders the saving grows in proportion.
Paperwork your supplier should send
To clear your goods smoothly and claim any duty benefit, ask your Indian supplier for:
- a commercial invoice with HS code, clear description, quantities and values
- a packing list that matches it
- the airway bill or tracking details
- a preferential certificate of origin or origin declaration where your country has an agreement with India
- material declarations or test reports if your market regulates nickel, lead or cadmium
Ways to reduce the duty legally
- Use trade agreements. The UAE, Australia and the UK now offer reduced or zero duty on qualifying Indian jewellery. Your supplier must provide the right origin paperwork. See certificate of origin for jewellery exports.
- Classify correctly. Plated base-metal jewellery is 7117, not 7113 (precious metal). A wrong code can mean a higher rate and penalties. See HS code 7117.
- Consolidate shipments. Fewer, larger shipments mean fewer clearance fees per piece.
- Choose the right Incoterm. Know who pays what before you order. See EXW vs FOB vs CIF.
Never under-declare the value to cut duty. Customs compare values across importers, and the penalties are severe.
Safety rules can matter as much as duty
Before you order, check your country's rules on nickel, lead and cadmium in jewellery, especially for children's items. The EU, UK, US and Canada all have limits. See nickel and lead rules.
Buying from Jagruti
We manufacture imitation jewellery to order in Mumbai for wholesalers and retailers in India and abroad, from 200 pieces per design (400 for earrings and pendants). We quote ex-works or FOB/FCA Mumbai and can prepare invoices and origin paperwork to support your duty claim. See the export supply page or ask for a quote.