71011010
Unit: KGS
Unworked
PEARLS, NATURAL OR CULTURED, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; PEARLS, NATURAL OR CULTURED, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT > Natural pearls > Unworked
BCD
5.0000%
IGST
3.0000%
SWS
10.0000%
AIDC
5.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
5%
SWS
10%
AIDC
5%
IGST
3%
TOTAL
8.9%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 5% | 5% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 5% | 5% |
| IGST | 3% | 3% |
IGST Notification: 009/2025 — Serial No. IV1
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XIV — NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitationjewellery; coin