Import duty on jewellery into the UAE follows the Gulf Cooperation Council (GCC) common customs tariff, so the UAE applies the same system as its neighbours, with a tariff code, a customs value and a duty rate. The India-UAE Comprehensive Economic Partnership Agreement (CEPA) can reduce that duty for qualifying Indian goods, but you must check that your product and paperwork qualify.
We do not state rates, because they are set by customs and can change. Confirm with a UAE clearing agent before you quote a delivered price.
How does GCC duty apply to imitation jewellery?
The GCC members share a common external tariff. Imitation jewellery is classified under heading 7117, and the duty is charged as a percentage of the customs value, usually on a CIF basis. That means freight and insurance to the UAE are part of the dutiable value.
VAT is charged separately in the UAE. Your clearing agent will tell you how it is calculated on the duty-paid value.
Dubai also acts as a re-export hub. Goods that move through a free zone and then onward can be handled differently, so say early if your plan is to resell in other Gulf states. Our guide to jewellery import rules in the Gulf countries covers the country differences.
What does the India-UAE CEPA change for jewellery?
The CEPA came into force in 2022 and gives preferential tariff treatment on many goods traded between the two countries. Whether imitation jewellery benefits depends on the tariff line, the rules of origin and the proof you hold.
To use it you generally need:
- Goods that meet the product-specific origin rule for your tariff line, which usually means a minimum amount of Indian manufacturing.
- A certificate of origin issued in the form and by the body the agreement names.
- A tariff code on the invoice that matches the one on the certificate.
How to claim a preference without surprises
Ask your Indian supplier whether they can obtain the correct certificate before the order is made, not after. A certificate requested late is the most common reason a preference is lost.
Imitation jewellery often uses imported components, such as stones, chains or findings. If a large share of the value is imported, the goods may not meet the origin rule. Ask your supplier to describe what is made in India and what is bought in.
The general document pack is explained in the document pack your broker will ask for, and the origin side is explained in the certificate of origin for jewellery from India.
For the non-preferential baseline, see import duty on Indian imitation jewellery.
Keep a copy of the certificate with your customs entry. If customs later questions the preference, those two documents together are your evidence. A preference claimed without a valid certificate is usually refused, and the duty is then charged at the standard rate, sometimes with a delay while the goods wait at the port.
Next step
Ask a UAE clearing agent for the duty on your exact code, with and without a CEPA claim, and keep both numbers. Quote your customers on the safer one.
If you want the origin paperwork checked at factory level before you order, book a free sourcing review.