Import duty on imitation jewellery into the UK and EU is set by the tariff code, the origin of the goods and any preferential scheme that applies. A free trade agreement (FTA) or a GSP scheme can lower the duty, but only when the agreement is in force, the goods qualify and you hold the right proof of origin.
Do not assume either applies to your order. Check the status on the day you place it, because both the UK and EU have been negotiating with India and the position changes.
How is duty on imitation jewellery worked out?
Both the UK and the EU start from the Harmonised System code. Imitation jewellery sits under heading 7117, and the subheading depends mostly on the base metal and whether it is plated with precious metal. See the HS code for imitation jewellery for how to choose.
Duty is then charged on the customs value. For the EU and UK that is generally the transaction value plus freight and insurance to the border, which is why your delivery term matters. Import VAT is separate and is charged on top.
The general rate is called the third-country or most-favoured-nation rate. Any FTA or GSP rate is a lower alternative that you must claim.
What does an India-UK or India-EU FTA change?
The UK and India signed a trade agreement in 2025, and the EU and India announced the conclusion of negotiations in 2026. Whether either is in force, and whether it covers your product line on the date of shipment, is something you must confirm. Signing, concluding, ratifying and entering into force are different steps.
If an agreement is in force, a lower duty usually depends on three things:
- The goods meet the rules of origin in the agreement, which means enough of the product was made or transformed in India.
- You hold the proof of origin the agreement asks for, which may be a certificate or a declaration by the exporter.
- The tariff code on your entry matches the one the agreement covers.
Does GSP help Indian imitation jewellery?
GSP stands for Generalised System of Preferences, a scheme that gives lower duty on some goods from developing countries. Each scheme has its own country and product lists, and countries and products are graduated out when they become competitive. The UK's version is the Developing Countries Trading Scheme; the EU runs its own GSP.
Do not assume Indian jewellery gets a preference. Look up your exact code and India's status in the UK Trade Tariff or the EU's TARIC database, and ask your broker to confirm. The US system is separate, and you should not assume it applies either.
Where a preference does exist, you normally need an origin declaration from the exporter. Ask your Indian supplier early whether they can issue the right document. Our guide to the certificate of origin for jewellery from India covers how that works.
Next step
Look up your code in the official tariff, note the third-country rate and any preferential rate, and ask your broker which one you can legally claim. Price your order on the rate you are certain of, and treat the preference as a bonus until the paperwork is in hand.
To check that your supplier can issue the origin proof before you commit, book a free sourcing review.