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تم التحقق في 2026-09-29 · الإصدار r2 · يحلّ محل الإصدار r1 · تمت مراجعته

القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.

البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.

اسأل البحث

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.
سوق استهلاكيةمركز تكريرمركز تداول

Large consumer market. Gold (HS 7108) is Restricted: imported only by RBI-authorised nominated banks and DGFT nominated agencies (HHEC, MSTC, Diamond India), by IFSCA-notified Qualified Jewellers and India-UAE CEPA TRQ holders through IIBX (GIFT IFSC), and as dore by refiners as actual users (RBI Master Direction C.11.1; Notification 45/2025-Customs condition 22). Import duty on gold bars from 13 May 2026: basic customs duty 10% (Notification 45/2025-Customs S. No. 196 as amended by 15/2026) plus AIDC (11/2021-Customs Sl. No. 15D set at 5% by 16/2026), SWS exempt, 15% combined, charged on the CBIC tariff value for serial-numbered bars (US$ 1373 per 10 g from 16 Sep 2026, 75/2026-Customs (N.T.)); it was 5% + 1% = 6% from 24 July 2024. CEPA in-quota gold (TRQ 200 t for FY 2026-27) pays 10% + 4% from 13 May 2026. IGST 3% (Notification 9/2025-Integrated Tax (Rate)). Dealers in precious metals with cash deals of Rs 10 lakh or more are PMLA reporting entities; cash receipts of Rs 2 lakh or more are barred (Income-tax Act 2025 s.186); suspicious transactions are reported "promptly" (PMLR r.8(2)). Hallmarking is mandatory for gold jewellery in 385 notified districts (Order of 2020 as amended to S.O. 2117(E), 28 Apr 2026).

مدى يقين هذه الصفحة

  • نص القانون 55
  • إرشاد رسمي 38
  • مصدر ثانوي 16
  • غير مؤكَّد 2
  • لا مستوى ثقة مسجَّل 8
  • ملاحظة الباحث 64
  • غير مسجَّل 15
  • نص 5
  • غير مذكور 10

الجهات التنظيمية

  • Bureau of Indian Standards (BIS)

    Mandatory hallmarking of gold jewellery and artefacts (IS 1417), jeweller registration, recognition of Assaying and Hallmarking Centres, HUID

    الموقع
    https://www.bis.gov.in
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Central Board of Direct Taxes (Income Tax Department)

    Income-tax law: cash-receipt limit (Income-tax Act 2025 s.186, from 1 Apr 2026; formerly s.269ST of the 1961 Act)

    الموقع
    https://incometaxindia.gov.in
    لا مستوى ثقة مسجَّل

  • Central Board of Indirect Taxes and Customs (CBIC) - Customs

    Customs clearance (Bill of Entry), BCD/AIDC/SWS and IGST collection on import, baggage; through its Directorate General of Audit, AML/CFT regulator of dealers in precious metals and stones

    الموقع
    https://www.cbic.gov.in
    لا مستوى ثقة مسجَّل

  • Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry

    ITC(HS) import policy (Free/Restricted), nominated agencies, India-UAE CEPA TRQ allocation, Advance Authorisation, import licences for restricted items

    الموقع
    https://www.dgft.gov.in
    لا مستوى ثقة مسجَّل

  • Directorate of Revenue Intelligence (DRI)

    Anti-smuggling enforcement; publishes Smuggling in India reports

    الموقع
    https://dri.nic.in
    لا مستوى ثقة مسجَّل

  • Financial Intelligence Unit - India (FIU-IND)

    Receives CTRs/STRs from reporting entities incl. dealers in precious metals via FINGate 2.0

    الموقع
    https://fiuindia.gov.in
    لا مستوى ثقة مسجَّل

  • International Financial Services Centres Authority (IFSCA)

    Regulator of IIBX, its depository and vaults in GIFT IFSC; recognises Qualified Jewellers and Qualified Suppliers

    الموقع
    https://ifsca.gov.in
    لا مستوى ثقة مسجَّل

  • Reserve Bank of India (RBI)

    FEMA directions to AD Category-I banks: gold imported only by nominated banks/agencies (consignment) and by QJs/TRQ holders through IIBX; domestic sale against upfront payment; trade credit max 90 days; advance remittance for IIBX purchases max 11 days; gold import returns R132 (monthly) and R133 (half-yearly) via CIMS; authorises banks to import gold (HBP Appendix 4B)

    الموقع
    https://www.rbi.org.in
    لا مستوى ثقة مسجَّل

القوانين

  • Bureau of Indian Standards Act, 2016

    s.14 (Hallmark on notified precious metal articles; assaying and hallmarking centres), s.15 (no import, sale or exhibition of notified articles except under certification), ss.16-17 (compulsory use of the Standard Mark), s.29(2) (imprisonment up to one year or fine of at least Rs 1 lakh up to five times the value)

    النوع
    قانون
    نص القانونغير مسجَّل

  • India-UAE Comprehensive Economic Partnership Agreement (2022)

    Art. 2.4 (tariff elimination per Annex 2A; MFN cuts pass to originating goods, art. 2.4.3); Chapter 3 rules of origin: PSR for 710812 "Certified UAE/ India good delivery gold bars in different denomination" (Annex 3B); direct transport (art. 3.12); certificate of origin issued by a competent authority, valid 12 months, one import (arts 3.13-3.14)

    النوع
    معاهدة
    نص القانون

    ملاحظة الباحث: [not-read] Annex 2A (India's tariff schedule, incl. the gold TRQ commitment) and the TRQ side letters are absent from the held copy (cover pages only); the TRQ as applied is read in Notification 22/2022-Customs.

  • Notification No. 11/2018-Customs (2 Feb 2018, G.S.R. 114(E)): exemption from Social Welfare Surcharge, as amended

    SWS exemption for gold: first by Notification 34/2022-Customs (all goods of heading 7108, from 30 Jun 2022); 16/2026 now lists 7107, 7108, 7109, 7111, 7112 in Sl. No. 1 of 11/2018

    النوع
    تعميم
    سارٍ من
    2018-02-02
    نص القانون

  • July 2024 customs changes on precious metals: Notifications 30/2024 (BCD, amends 50/2017), 31/2024 (CEPA TRQ), 32/2024 (AIDC), 33/2024 (57/2000), in force 24 Jul 2024

    Gold bar duty 6% (BCD 5% + AIDC 1%), dore 5.35%; superseded for BCD by 45/2025 (1 Nov 2025, same 5%) and for all rates by 15/2026-18/2026 (13 May 2026)

    المرجع
    Notifications No. 30/2024, 31/2024, 32/2024 and 33/2024-Customs, 23 Jul 2024
    النوع
    تعميم
    سارٍ من
    2024-07-24
    أُلغي في
    2026-05-13
    نص القانونغير مسجَّل

    ملاحظة الباحث: [unconfirmed] 30/2024 sets S. Nos. 354-357B of 50/2017 to 5% without naming the goods (50/2017 not held); that the gold-bar line is among them rests on the Budget annex Table D.1 (gold bar 15 -> 6). 32/2024 and 31/2024 read in the official CBIC portal but originals not held.

  • Customs Notifications 15/2026, 16/2026, 17/2026 and 18/2026-Customs (12 May 2026, in force 13 May 2026)

    BCD on gold bars and dore raised from 5% to 10%, AIDC Sl. 15D to 5% and 15B to 4.35%, CEPA in-quota gold to 10% + 4%

    المرجع
    15/2026 amends 45/2025-Customs (TABLE I S. Nos. 192-197, 200A, 202, 203); 16/2026 amends 11/2018 (SWS) and 11/2021 (AIDC Sl. Nos. 15A-15L); 17/2026 amends 57/2000 (Sl. No. 1 to 10%); 18/2026 amends 22/2022 TABLE III S. No. 12 (in-quota 10, AIDC 4); s.25(1) Customs Act 1962, s.3(12) Customs Tariff Act 1975, s.110 Finance Act 2018, s.124 Finance Act 2021
    النوع
    تعميم
    سارٍ من
    2026-05-13
    نص القانونغير مسجَّل

    ملاحظة الباحث: Official originals held since 2026-09-29 (CBIC portal). No later amendment of these entries in the CBIC list of 2026 tariff notifications to No. 31/2026-Customs (23 Sep 2026).

  • Notification 22/2022-Customs (30 Apr 2022, G.S.R. 328(E)): India-UAE CEPA preferential tariff; TABLE III tariff rate quotas incl. gold (S. No. 12)

    Gold TRQ: 120 t (2022), 180 t (from 1 Apr 2025, 21/2025), 200 t (from 1 Apr 2026, 09/2026); in-quota BCD/AIDC 6.6/2.5 (2022), 4/1 (24 Jul 2024, 31/2024), 10/4 (13 May 2026, 18/2026); conditions 1-2: DGFT TRQ allotment debited in ICES, IEC of nominated agency/IFSCA and GSTIN of the jewellery manufacturer on the authorisation

    المرجع
    Notification No. 22/2022-Customs
    النوع
    تعميم
    سارٍ من
    2022-05-01
    نص القانونغير مسجَّل

    ملاحظة الباحث: Principal held (as issued, official). 21/2025 (TRQ FY 2025-26) read in the official portal in Chrome, not held; TABLE III as now in force is held in 09/2026 and 18/2026.

  • Notification No. 45/2025-Customs (24 Oct 2025, G.S.R. 781(E)): consolidated effective BCD and IGST rates; supersedes 31 notifications incl. 50/2017-Customs

    TABLE I S. No. 192 gold dore (gold content not over 95%; conditions 3 and 22), 194 eligible passengers' gold (condition 23), 196 all other 7108, 198 IGST nil for banks in Lists 13-14 and entities in List 15, 202-203 other chapter 71 goods and findings

    المرجع
    s.25(1) Customs Act 1962; s.3(12) Customs Tariff Act 1975
    النوع
    تعميم
    سارٍ من
    2025-11-01
    نص القانون

  • Notification No. 57/2000-Customs (8 May 2000, G.S.R. 413(E)): gold, silver and platinum imported for the exhibitions and export-against-supply-by-nominated-agencies schemes, as amended

    النوع
    تعميم
    سارٍ من
    2000-05-08
    نص القانونغير مسجَّل

    ملاحظة الباحث: [unconfirmed] The TABLE later inserted into 57/2000 was not read in its current form: the held copy is the notification as issued; its Sl. No. 1 rate is known from the amending notifications (33/2024 held: 9.35% -> 4.35%; 17/2026 held: 4.35% -> 10%).

  • Customs Act, 1962 (52 of 1962)

    s.11 (prohibitions), s.12 (dutiable goods), s.14(2) (tariff values fixed by the Board, used for gold), s.25 (exemption notifications), s.46 (bill of entry), ss.77 and 79 (baggage declaration; Baggage Rules), s.111 (confiscation), s.123 (burden of proof on the person from whom gold is seized); PMLA Schedule lists s.135 (Part A) and s.132 (Part B)

    النوع
    قانون
    نص القانون

    ملاحظة الباحث: Held as the CBIC consolidation to the Finance Act 2022; amendments by the Finance Acts 2023-2026 not incorporated (laws/_work/in-requests.md).

  • DGA (CBIC) AML/CFT Guidelines for Dealers in Precious Metals and Precious Stones (04.05.2023)

    النوع
    إرشاد
    سارٍ من
    2023-05-04
    إرشاد رسمي

  • DGFT Notification 02/2026-27 (1 Apr 2026): CTH 7113 jewellery moved from Free to Restricted

    المرجع
    Notification No. 02/2026-27
    النوع
    تعميم
    سارٍ من
    2026-04-01
    مصدر ثانوي

  • DGFT Notification 03/2026-27 (2 Apr 2026): articles of precious metal, clad items, non-legal-tender coins moved to Restricted

    المرجع
    Notification No. 03/2026-27
    النوع
    تعميم
    سارٍ من
    2026-04-02
    مصدر ثانوي

    ملاحظة الباحث: Only one secondary source; exact ITC(HS) codes not seen.

  • DGFT Notification 08/2025-26 (19 May 2025): import policy and policy conditions of Chapter 71 ITC(HS) codes in sync with Finance Act 2025

    Unwrought/semi-manufactured gold made Restricted (nominated agencies, QJs, TRQ holders via IIBX); dore importable by refiners under actual-user condition; new 99% platinum line

    المرجع
    Notification No. 08/2025-26
    النوع
    تعميم
    سارٍ من
    2025-05-19
    إرشاد رسمي

    ملاحظة الباحث: [blocked] Notification text not read (DGFT 403). IFSCA consolidated circular cl. 1 (read in full) states that DGFT notifications 49/2015-2020, 35/2023 and 08/2025-26 permit Qualified Jewellers to import gold under ITC(HS) 71081210, 71081290 and 71189000 through IIBX; other content from press summaries [summary].

  • DGFT Notification 44/2023 (20 Nov 2023): import policy condition of gold HS 71081200 - TRQ holders may import through IIBX

    المرجع
    Notification No. 44/2023
    النوع
    تعميم
    سارٍ من
    2023-11-20
    إرشاد رسمي

    ملاحظة الباحث: [blocked] Subject line only (DGFT listing, 2026-09-22); DGFT site returns 403 to the Mac host and Chrome; notification text not read.

  • DGFT Public Notice 11/2026-27 (14 May 2026): notes under SIONs M-1 to M-8 - 100 kg cap on gold Advance Authorisations

    المرجع
    Public Notice No. 11/2026-27, F. No. 01/94/180/015/AM27/PC-4
    النوع
    تعميم
    سارٍ من
    2026-05-14
    مصدر ثانوي

    ملاحظة الباحث: Text reproduced by TaxGuru; DGFT PDF not opened.

  • FEMA 1999 and RBI Master Direction - Import of Goods and Services (as updated 12 Jan 2026)

    Paras C.11 (gold) and C.7 (evidence of import)

    النوع
    إرشاد
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: FEMA 1999 held (consolidated to Act 50 of 2019; FIFP copy, indiacode.nic.in returned 504); the Master Direction is read in full.

  • Foreign Trade Policy 2023 and Handbook of Procedures 2023 (under the Foreign Trade (Development and Regulation) Act 1992)

    IEC mandatory for any import or export (FTP 2.05(a)); gems and jewellery schemes, Advance Authorisation for gold of fineness 0.995 or more with actual-user condition (FTP 4.36), nominated agencies HHEC, MSTC, Diamond India and RBI-authorised banks (FTP 4.40); HBP 4.80-4.93 (supply by nominated agencies, AA export obligation, monitoring)

    النوع
    لائحة
    سارٍ من
    2023-04-01
    نص القانون

    ملاحظة الباحث: [unconfirmed] Held copies are the texts as issued on 1 Apr 2023; amendments since (e.g. DGFT 08/2025-26, PN 11/2026-27) are not incorporated and the DGFT site is blocked (CloudFront 403).

  • G.S.R. 799(E), 28 Dec 2020 (F.No. P-12011/14/2020-ES Cell-DOR): dealers in precious metals and stones with cash transactions of Rs 10 lakh or more notified as persons carrying on designated business or profession

    النوع
    تعميم
    سارٍ من
    2020-12-28
    إرشاد رسمي

    ملاحظة الباحث: [not-read] Notification text not held; its content is quoted in the DGA guidelines para 2.2(e) and the FIU guidance para 1; the enabling power is PMLA s.2(1)(sa)(iv) (read).

  • G.S.R. 800(E), 28 Dec 2020: CBIC notified as regulator for dealers in precious metals and stones

    النوع
    تعميم
    سارٍ من
    2020-12-28
    إرشاد رسمي

    ملاحظة الباحث: [not-read] Notification not held; quoted in the DGA guidelines para 2.2(h) (Rule 2(1)(fa)(iii) PMLR); the held PMLR consolidation stops in 2017.

  • Hallmarking of Gold Jewellery and Gold Artefacts Order, 2020 (S.O. 205(E)), as amended by S.O. 3513(E) (2020), S.O. 2481(E) (2021), S.O. 1594(E) (2022), S.O. 1129(E) and S.O. 2117(E) (2026)

    النوع
    لائحة
    سارٍ من
    2021-06-01
    نص القانونغير مسجَّل

    ملاحظة الباحث: S.O. 1129(E) of 2 Mar 2026 not held.

  • IFSCA Consolidated Circular IFSCA-PMTS/10/2023-Precious Metals/2026/2 (10 Oct 2025, updated 2 Jan 2026; amended 15 Jun 2026): import of gold/silver by Qualified Jewellers and valid India-UAE CEPA TRQ holders through IIBX

    النوع
    تعميم
    سارٍ من
    2025-10-10
    إرشاد رسمي

    ملاحظة الباحث: [not-read] The 15 Jun 2026 amendment (GJEPC RCMC holders and other changes) is known only from the IIBX page and secondary sources.

  • Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), as amended to Act 28 of 2025

    Gold is a Part C mineral (First Schedule); royalty on gold at the Second Schedule rate (s.9)

    النوع
    قانون
    نص القانون

  • RBI A.P. (DIR Series) Circular No. 04 (25 May 2022): advance remittance for gold import through IIBX by Qualified Jewellers; extended to CEPA TRQ holders by A.P. (DIR Series) Circular No. 14 (31 Jan 2024)

    النوع
    تعميم
    سارٍ من
    2022-05-25
    إرشاد رسمي

    ملاحظة الباحث: Circular texts themselves not held; their content is consolidated in Master Direction paras C.11.3-C.11.4 (read in full).

  • Baggage Rules, 2026 (Notification 14/2026-Customs (N.T.), under s.79 Customs Act) and Customs Baggage (Declaration and Processing) Regulations, 2026 (15/2026-Customs (N.T.))

    المرجع
    Notifications 14/2026 and 15/2026-Customs (N.T.), 1 Feb 2026
    النوع
    لائحة
    سارٍ من
    2026-02-02
    نص القانون

  • Bureau of Indian Standards (Hallmarking) Regulations, 2018 (fees amended 2022)

    النوع
    لائحة
    نص القانون

  • Notification No. 11/2021-Customs (1 Feb 2021, G.S.R. 69(E)): effective rates of Agriculture Infrastructure and Development Cess (AIDC), as amended

    المرجع
    s.25(1) Customs Act 1962 r/w s.124 Finance Act 2021
    النوع
    تعميم
    سارٍ من
    2021-02-02
    نص القانونغير مسجَّل

    ملاحظة الباحث: 11/2021 as issued had gold at Sl. No. 16; 53/2022 inserted 15A (platinum); 03/2023 omitted Sl. No. 16 and inserted 15B (gold and silver dore), 15C (passenger goods, later substituted by 44/2025) and 15D (gold and silver); rates since set by 32/2024 and 16/2026. All held.

  • DGFT Notification 18/2025-26 (17 Jun 2025) and corrigendum (25 Jun 2025): import policy of specific Chapter 71 items

    المرجع
    Notification No. 18/2025-26
    النوع
    تعميم
    سارٍ من
    2025-06-17
    غير مؤكَّد

    ملاحظة الباحث: [blocked] Only the subject line was seen; DGFT site returns 403; content unknown.

  • DGFT Public Notice 18/2026-27: validity of FY2025-26 India-UAE CEPA TRQ authorisations for CTH 7108 extended to 30 Sep 2026

    المرجع
    Public Notice No. 18/2026-27
    النوع
    تعميم
    مصدر ثانوي

  • Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)

    s.3: Central Government orders prohibiting or restricting imports and exports (goods deemed prohibited under s.11 Customs Act); s.5: Foreign Trade Policy; s.7: no import or export except under an Importer-exporter Code Number

    النوع
    قانون
    نص القانون

    ملاحظة الباحث: Copy consolidated to Act 25 of 2010.

  • Notification No. 9/2025-Integrated Tax (Rate) (17 Sep 2025): IGST rates; supersedes 1/2017-Integrated Tax (Rate)

    المرجع
    s.5(1) IGST Act 2017; s.15(5) CGST Act 2017
    النوع
    تعميم
    سارٍ من
    2025-09-22
    نص القانونغير مسجَّل

    ملاحظة الباحث: Official original held (CBIC portal).

  • Income-tax Act, 2025 (No. 30 of 2025), in force 1 Apr 2026, replacing the Income-tax Act, 1961

    s.186: no person shall receive Rs 200000 or more in cash (aggregate from a person in a day, single transaction, or one event or occasion); penalty equal to the sum received (s.451). Successor of s.269ST of the 1961 Act

    النوع
    قانون
    سارٍ من
    2026-04-01
    نص القانون

    ملاحظة الباحث: Act as enacted; Finance Act 2026 amendments not checked (as-amended copy behind a bot challenge).

  • Prevention of Money-laundering Act, 2002 (Act 15 of 2003) and PML (Maintenance of Records) Rules, 2005

    النوع
    قانون
    نص القانون

    ملاحظة الباحث: Held and read in the FIU-IND consolidations (Act to Act 18 of 2023; Rules including the 2020-2023 amendments). The ED consolidations (Act to 2019, Rules to 2017) are also held.

القوانين المتعلقة بـالذهب في الهند

من مكتبة القوانين: القوانين الموسومة بهذه السلعة مع مصادرها. ليست نتائج بحث؛ الأقسام أعلاه هي النتائج.

Hallmarking of Gold Jewellery and Gold Artefacts (Second Amendment) Order, 2021

أمر · S.O. 2481(E), Gazette of India Extraordinary Part II s.3(ii) No. 2303 of 23 Jun 2021 · Central Government (Ministry of Consumer Affairs, Food and Public Distribution, Department of Consumer Affairs), under ss.14-17 and 25(3) of the BIS Act, 2016

List of BIS Licensed Gold Refineries (2024)

أخرى · none · Bureau of Indian Standards

Notification No. 03/2023-Customs (amends Notification No. 11/2021-Customs, AIDC: inserts Sl. Nos. 15B (gold and silver dore), 15C and 15D (gold and silver))

إشعار · Notification No. 03/2023-Customs, F. No. 334/03/2023-TRU; published as G.S.R. 68(E) of 1 Feb 2023 (number given in the note to 42/2023) · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962 read with s.124 Finance Act 2021

Notification No. 06/2026-Customs (amends List 14 of Notification No. 45/2025-Customs: bank authorised to import gold)

إشعار · Notification No. 06/2026-Customs; published as G.S.R. 181(E) of 12 Mar 2026 (number given in the note to 15/2026) · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962 and s.3(12) Customs Tariff Act 1975

Notification No. 15/2026-Customs (further amendments to Notification No. 45/2025-Customs: basic customs duty on gold, silver, dore and other precious-metal goods)

إشعار · Notification No. 15/2026-Customs, F. No. 354/04/2026-TRU; G.S.R. number blank in this copy ("G.S.R……(E)"); for publication in the Gazette of India Extraordinary Part II s.3(i) · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962 and s.3(12) Customs Tariff Act 1975

Notification No. 16/2026-Customs (amends Notification No. 11/2018-Customs (Social Welfare Surcharge) and No. 11/2021-Customs (AIDC) for precious metals)

إشعار · Notification No. 16/2026-Customs, F. No. 354/04/2026-TRU; G.S.R. number blank in this copy · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962 read with s.110 Finance Act 2018 and s.124 Finance Act 2021

Notification No. 17/2026-Customs (amends Notification No. 57/2000-Customs: gold, silver and platinum for jewellery-export schemes)

إشعار · Notification No. 17/2026-Customs; G.S.R. number blank in this copy · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962

Notification No. 18/2026-Customs (amends Notification No. 22/2022-Customs, India-UAE CEPA, TABLE III S. No. 12: in-quota rates for gold)

معاهدة · Notification No. 18/2026-Customs; G.S.R. number blank in this copy · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962

Notification No. 31/2024-Customs (amends Notification No. 22/2022-Customs, India-UAE CEPA, TABLE III S. No. 12: in-quota rates for gold)

معاهدة · Notification No. 31/2024-Customs, F.No. 334/03/2024-TRU; G.S.R. number blank in this copy; for Gazette of India Extraordinary Part II s.3(i) · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962

Notification No. 33/2022-Customs (amends Notification No. 50/2017-Customs: S. Nos. 354, 356 and 357A raised; portal title "Seeks to increase BCD rate on Gold")

إشعار · Notification No. 33/2022-Customs, F.No. 354/16/2022-TRU; G.S.R. number blank in this copy · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962 and s.3(12) Customs Tariff Act 1975

Notification No. 57/2000-Customs (exemption for gold, silver and platinum imported for export through exhibitions/export promotion tours/branded jewellery and under export against supply by nominated agencies), as issued

إشعار · Notification No. 57/2000-Customs, F. No. 305/13/2000-FTT; G.S.R. 413(E) of 8 May 2000 (number given in 17/2026) · Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962

Notification No. 75/2026-Customs (N.T.) (tariff values: substitutes TABLES 1-3 of Notification No. 36/2001-Customs (N.T.); gold US$ 1373 per 10 grams)

إشعار · Notification No. 75/2026-Customs (N.T.), F. No. 467/01/2026-Cus.V; S.O. number blank in this copy; for Gazette of India Extraordinary Part II s.3(ii) · Central Board of Indirect Taxes and Customs, under s.14(2) Customs Act 1962

Anti Money-Laundering, Countering the Financing of Terrorism, and Combating Proliferation Financing Guidelines for Dealers in Precious Metals and Precious Stones, 2023 under PMLA, 2002, UAPA, 1967, and WMDA, 2005

إرشادات · DGA/Tech/Misc/26/2022-TECH-O/o DG-DGA-HQ-DELHI · Directorate General of Audit (Indirect Taxes & Customs), CBIC, as Regulator of dealers in precious metals and stones on behalf of CBIC

Appendix-4B (Handbook of Procedures): A. Banks authorised by RBI to import both gold and silver; B. Banks authorised to import only gold; C. Nominated agencies under FTP

إرشادات · HBP Appendix 4B (FY 2025-26 lists) · Directorate General of Foreign Trade

Guidance on Reporting by Dealers in Precious Metals and Precious Stones

إرشادات · Financial Intelligence Unit - India (Department of Revenue)

Hallmarking of Gold Jewellery and Gold Artefacts Order, 2020

أمر · S.O. 205(E), Gazette of India Extraordinary Part II s.3(ii) No. 195 of 15 Jan 2020, F. No. 6/1/2017-BIS (Pt.) · Central Government (Ministry of Consumer Affairs, Food and Public Distribution, Department of Consumer Affairs), under ss.14(3), 15(2)-(3), 16(1)-(2), 17 and 25(3) of the BIS Act, 2016

Hallmarking of Gold Jewellery and Gold Artefacts (Second Amendment) Order, 2026

أمر · S.O. 2117(E), F. No. V-6/1/2017-BIS(Part-2); Gazette of India Extraordinary Part II s.3(ii) · Central Government (Ministry of Consumer Affairs, Food and Public Distribution, Department of Consumer Affairs), under the BIS Act, 2016

Hallmarking of Gold Jewellery and Gold Artefacts (Amendment) Order, 2020

أمر · S.O. 3513(E), Gazette of India Extraordinary Part II s.3(ii) No. 3120 of 9 Oct 2020, F. No. V-6/1/2017-BIS (Part 1) · Central Government (Department of Consumer Affairs), under the BIS Act, 2016

Hallmarking of Gold Jewellery and Gold Artefacts (Amendment) Order, 2022

أمر · S.O. 1594(E), Gazette of India Extraordinary Part II s.3(ii) No. 1531 of 4 Apr 2022 · Central Government (Department of Consumer Affairs), under the BIS Act, 2016

IFSCA Circular: 'Qualified Suppliers' for supply of bullion on India International Bullion Exchange

تعميم · F.No 329/IFSCA/Bullion MIIs/2023-24/03 · International Financial Services Centres Authority (Department of Metals and Commodities), under s.12 IFSCA Act 2019 r/w reg. 58 IFSCA (Bullion Exchange) Regulations 2020

كل قوانين الهند المتعلقة بـالذهب

الإجراءات

Deposit of bars in an IFSC vault and BDR creation (GIFT City)

ينطبق عندما: A foreign supplier puts bars into the IIBX ecosystem before sale to Indian buyers

القناة: IIBX (GIFT IFSC)

  1. الحفظ

    Deliver LBMA- or UAEGD-approved bars to an IFSCA-approved vault in GIFT IFSC; for TRQ contracts the bars must be UAEGD and carry UAE country-of-origin certification

    من
    IIBX Qualified Supplier (LBMA- or UAEGD-approved refiner/supplier)
    مع
    IFSCA-approved vault manager in IFSC
    يُصدر
    Vault inward record
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: IIBX pages not held (403). IFSCA FAQ 14 and 18 (held): suppliers transfer bullion into depository-empanelled vaults and all bullion entering them must be converted into BDRs. How bars clear customs into the IFSC (SEZ) was not found in a held text.

  2. الحفظ

    Create BDRs against the vaulted bars (bars must meet approved-refinery and product specifications)

    من
    Bullion depository in IFSC (BDR registry)
    يتطلب
    Vault inward record
    يُصدر
    BDR for bars deposited in IFSC vault
    إرشاد رسمي
  3. الحفظ

    Hold BDRs in the participant's demat account; BDR transfers settle every 30 minutes

    من
    Bullion depository in IFSC (BDR registry)
    يُصدر
    BDR demat account statement
    إرشاد رسمي

Jewellery manufacture, hallmarking and retail sale

ينطبق عندما: Gold is consumed in India

  1. الفحص

    Submit jewellery to a BIS-recognised Assaying and Hallmarking Centre for fineness testing, hallmark and HUID (fee Rs 45 per article, minimum Rs 200 per consignment)

    من
    BIS-registered jeweller / dealer in precious metals
    مع
    BIS-recognised Assaying and Hallmarking Centre
    يُصدر
    Hallmark and HUID
    نص القانونغير مسجَّل

    الأساس القانوني: Hallmarking Order 2020 cls. 1A, 2; BIS (Hallmarking) Regulations 2018 reg. 5(6)-(8) and Schedule IV (2022), Order cl. 2; Regulations reg. 5

  2. العناية الواجبة

    Identify the customer and apply due diligence (enhanced for higher-risk clients) where the dealer is a reporting entity

    من
    BIS-registered jeweller / dealer in precious metals
    يُصدر
    Client KYC/CDD record
    نص القانون

    الأساس القانوني: PMLA ss.11A, 12AA; PMLR r.9; DGA guidelines paras 5.2.2, 5.3, PMLR r.9; DGA paras 5.2.2, 5.3.1

  3. الضرائب

    Sell hallmarked jewellery with GST invoice (3% on gold value)

    من
    BIS-registered jeweller / dealer in precious metals
    يتطلب
    Hallmark and HUID
    يُصدر
    Retail GST invoice for jewellery
    نص القانونغير مسجَّل

    ملاحظة الباحث: IGST 3% read (inter-State); CGST/SGST intra-State notifications not read. Invoice must show net weight, purity and hallmarking charges (Hallmarking Regulations reg. 5(11)); cash receipts of Rs 2 lakh or more barred (ITA 2025 s.186).

  4. الإبلاغ

    Report cash transactions (Rule 3 PMLR) to FIU-IND monthly by the 15th of the following month; register on FINGate 2.0 at the first cash transaction of Rs 10 lakh or more

    من
    BIS-registered jeweller / dealer in precious metals
    مع
    FIU-IND
    يُصدر
    CTR; FIUREID
    نص القانون

    الأساس القانوني: PMLA s.12(1)(b); PMLR r.8(1); G.S.R. 799(E) of 28.12.2020, PMLA s.12(1)(b); PMLR r.8(1)

Import of gold against Advance Authorisation and export as jewellery

ينطبق عندما: Imported gold leaves India as jewellery

القناة: Advance Authorisation (also SEZ/EOU units, not detailed)

  1. الترخيص

    Issue Advance Authorisation for gold (max 100 kg); first-time applicants get a physical facility inspection; further gold AAs only after 50% of the export obligation of earlier AAs is met

    من
    DGFT (licensing authority)
    مع
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    يُصدر
    Advance Authorisation (gold); Facility inspection report
    مصدر ثانوي

    الأساس القانوني: DGFT Public Notice 11/2026-27 (notes under SIONs M-1 to M-8); FTP 2023 para 4.36, notes under SION M-1 to M-8

    ملاحظة الباحث: [transcription] PN 11/2026-27 read only as reproduced by TaxGuru (DGFT blocked). The earlier note "PN amends FTP paras 1.03 and 2.04" was not seen in any text read and was removed.

  2. الجمارك

    Import gold of fineness 0.995 or more duty-free (IGST payable) against the Advance Authorisation with actual-user condition, directly, from a nominated agency (HBP 4.84(c)), or through IIBX as a QJ notified on the AA route (only the ITC(HS) codes in the AA and only for its exports), and clear it on a Bill of Entry

    من
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    يتطلب
    Advance Authorisation (gold)
    يُصدر
    Bill of Entry for gold imported against AA
    نص القانون

    الأساس القانوني: FTP 2023 para 4.36(a); HBP 4.84; IFSCA consolidated circular cls. 3(e), 18A-18B, FTP 4.36(a); IFSCA cl. 18B

    ملاحظة الباحث: The customs exemption notification for AA imports was not read; FTP/HBP held as issued 2023.

  3. الجمارك

    Manufacture and export jewellery on a Shipping Bill against the export obligation

    من
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    يتطلب
    Bill of Entry for gold imported against AA
    يُصدر
    Shipping Bill for jewellery export
    إرشاد رسمي

    الأساس القانوني: HBP 2023 para 4.84; FTP 2023 paras 4.36-4.37, HBP 4.84(b)

    ملاحظة الباحث: Shipping Bill procedure under the Customs Act not read (Act not held).

  4. الإبلاغ

    File fortnightly CA-certified performance reports to the Regional Authority (which reports monthly to DGFT HQ)

    من
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    مع
    DGFT (licensing authority)
    يُصدر
    Fortnightly AA performance report (CA-certified)
    مصدر ثانوي

Passenger import of gold jewellery

ينطبق عندما: Gold arrives in passenger baggage

القناة: passenger baggage

  1. الجمارك

    Declare jewellery beyond the special allowance (40 g female / 20 g other passengers, residents or tourists of Indian origin abroad more than one year) and any gold other than ornaments electronically in CBD-I before the green channel, and pay duty (eligible passengers may import up to 1 kg of gold at the concessional rate of 45/2025 S. No. 194, duty in convertible foreign currency)

    من
    International passenger
    مع
    Indian Customs (CBIC)
    يُصدر
    Baggage declaration
    نص القانون

    الأساس القانوني: Baggage Rules 2026 r.6 and Annexure-I; Customs Baggage (Declaration and Processing) Regulations 2026 reg. 3; 45/2025 S. No. 194, condition 23, r.6; reg. 3

Import through IIBX by a Qualified Jeweller or CEPA TRQ holder

ينطبق عندما: Indian jeweller buys on IIBX and takes delivery into the Domestic Tariff Area

القناة: IIBX: Qualified Jeweller or India-UAE CEPA TRQ holder

  1. الترخيص

    Hold a valid DGFT TRQ allocation for CTH 7108 (FY2025-26 allocations valid to 30 Sep 2026) and register on IIBX

    من
    India-UAE CEPA TRQ holder (DGFT allocation)
    مصدر ثانوي

    الأساس القانوني: DGFT Notification 44/2023; Public Notice 18/2026-27

  2. الدفع

    Allow the QJ or TRQ holder to remit an advance for IIBX purchase for up to 11 days, after KYC/due diligence

    من
    Authorised Dealer Category-I bank
    مع
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    يتطلب
    Qualified Jeweller approval
    يُصدر
    Advance remittance (max 11 days) for IIBX purchase
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction - Import of Goods and Services, paras C.11.3 (QJ; A.P. (DIR) Circular 04 of 25 May 2022) and C.11.4 (TRQ holders; A.P. (DIR) Circular 14 of 31 Jan 2024)

  3. التسعير

    Buy on IIBX; BDRs credited to own demat account (TRQ holders may buy only TRQ contracts of UAEGD bars with UAE origin)

    من
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    مع
    Bullion exchange in GIFT IFSC (IIBX) and its clearing house
    يتطلب
    Advance remittance (max 11 days) for IIBX purchase
    يُصدر
    IIBX trade and settlement confirmation
    إرشاد رسمي
  4. الحفظ

    On the buyer's request, extinguish the BDRs and instruct the vault to release the bars

    من
    Bullion depository in IFSC (BDR registry)
    يتطلب
    IIBX trade and settlement confirmation
    يُصدر
    BDR extinguishment / withdrawal instruction
    إرشاد رسمي
  5. الجمارك

    File Bill of Entry for home consumption and pay customs duty and IGST 3%; CEPA TRQ bars of UAE origin pay the in-quota rates (BCD 10% + AIDC 4% from 13 May 2026) against a DGFT TRQ authorisation debited in ICES; other bars pay 10% + 5%

    من
    Customs broker (CHA)
    يتطلب
    BDR extinguishment / withdrawal instruction
    يُصدر
    Bill of Entry for clearance from IFSC vault into DTA; Duty and IGST payment (IIBX delivery)
    نص القانونغير مسجَّل

    الأساس القانوني: Notification 22/2022-Customs TABLE III S. No. 12 and conditions 1-2, as amended by 18/2026; 45/2025 S. No. 196

    ملاحظة الباحث: Customs procedure for IFSC-to-DTA clearance is not described in a held text beyond IFSCA cl. 25 (BoE within 11 days). 22/2022 and 09/2026 read in the official portal, not held.

  6. النقل

    Release and deliver bars to the buyer in the Domestic Tariff Area

    من
    IFSCA-approved vault manager in IFSC
    مع
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    يتطلب
    Bill of Entry for clearance from IFSC vault into DTA
    إرشاد رسمي
  7. الإبلاغ

    Submit the Bill of Entry to the AD bank as evidence of import; return any unutilised advance within 11 days

    من
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    مع
    Authorised Dealer Category-I bank
    يتطلب
    Bill of Entry for clearance from IFSC vault into DTA
    يُصدر
    Evidence of import lodged with AD bank (IDPMS)
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction; IFSCA consolidated circular, MD para C.11.3(i)(c)-(d); IFSCA cl. 23

Import of gold bars by a nominated bank or nominated agency

ينطبق عندما: India receives refined bars (995/999.9) from a foreign supplier for the domestic market

القناة: nominated bank / DGFT-nominated agency (consignment or outright)

  1. العناية الواجبة

    KYC and AML due diligence on the foreign supplier before accepting gold on consignment

    من
    Nominated bank (RBI-authorised to import gold)
    مع
    Foreign bullion supplier / consignor
    يُصدر
    Bank KYC/AML file on foreign supplier
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction - Import of Goods and Services, para B.1 (KYC guidelines in all dealings)

    ملاحظة الباحث: Correction: the earlier citation "para C.12" is the rule for platinum, palladium, rhodium, silver and diamonds; the general KYC duty is para B.1.

  2. النقل

    Ship bars by air to the nominated bank or agency; bars remain the supplier's property until priced (consignment)

    من
    Foreign bullion supplier / consignor
    مع
    Nominated bank (RBI-authorised to import gold)
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction - Import of Goods and Services, para C.11.1(ii)

    ملاحظة الباحث: Consignment import is MD C.11.1(ii); the shipping documents are trade practice [inferred], not listed in the MD.

  3. الجمارك

    File Bill of Entry; pay basic customs duty 10% (45/2025 S. No. 196 as amended by 15/2026) plus AIDC 5% (11/2021 Sl. 15D, 16/2026) - 15% combined from 13 May 2026 (5% + 1% = 6% from 24 Jul 2024); IGST 3% unless the bank is exempt under 45/2025 S. No. 198; gold of 7108 is Restricted and clears only for a nominated importer

    من
    Nominated bank (RBI-authorised to import gold)
    يُصدر
    Bill of Entry (nominated agency/bank import); Duty and IGST payment (nominated import)
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Act 1962 s.25 notifications 45/2025, 15/2026, 16/2026; 9/2025-Integrated Tax (Rate); RBI MD C.11.1(ii)

    ملاحظة الباحث: [unconfirmed] AIDC serial 15D not described in a held text. [time-limited] The IGST exemption lists for banks expired 31 Mar 2026; no FY 2026-27 list found.

  4. التسعير

    Sell to a jeweller (outright or on consignment); price fixed against the international price at the time of sale; GST invoice at 3%

    من
    Nominated bank (RBI-authorised to import gold)
    مع
    BIS-registered jeweller / dealer in precious metals
    يُصدر
    GST invoice on sale of bullion to jeweller
    مصدر ثانويغير مسجَّل

    ملاحظة الباحث: Domestic sale "against upfront payment" is MD C.11.1(ii); consignment/loan mechanics from IFSCA FAQ 20 (describes existing practice); pricing against international price is market practice [industry-practice].

  5. الدفع

    Remit payment to the foreign supplier; supplier's or buyer's credit for gold may not exceed 90 days from shipment

    من
    Authorised Dealer Category-I bank
    مع
    Foreign bullion supplier / consignor
    يُصدر
    Payment to foreign supplier (within 90 days of shipment)
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction - Import of Goods and Services, para C.11.2

  6. الإبلاغ

    Lodge evidence of import (Bill of Entry number, port code, date) with the AD bank in IDPMS

    من
    Nominated bank (RBI-authorised to import gold)
    يتطلب
    Bill of Entry (nominated agency/bank import)
    يُصدر
    Evidence of import lodged with AD bank (IDPMS)
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction - Import of Goods and Services, paras C.7.1, C.8, C.10

    ملاحظة الباحث: Correction: "extendable to 12 months" is not in the Master Direction and was removed.

Import and refining of gold dore by a domestic refinery

ينطبق عندما: India receives dore from an origin country for refining

القناة: refinery under actual-user condition

  1. الجمارك

    Import dore as actual user under 45/2025 S. No. 192 (conditions 3 and 22: direct shipment from the producing country, bars of 5 kg or more, mining-company packing list and assay certificate, refining to 99.5% or more); file Bill of Entry; pay BCD 10% from 13 May 2026 (5% before) plus AIDC, and IGST 3%

    من
    Domestic gold refinery (dore importer under actual-user condition)
    يُصدر
    Bill of Entry for gold dore (actual-user); Duty and IGST payment on dore
    نص القانون

    الأساس القانوني: 45/2025-Customs S. No. 192, conditions 3 and 22, as amended by 15/2026; IGCR Rules 2022, TABLE I S. No. 192; condition 22

    ملاحظة الباحث: [unconfirmed] AIDC serial for dore not identified (see in.tax-dore-2026). The origin-country documents (export authorisation, export declaration) are what the exporting country issues; Indian law read here asks for the mining-company packing list and assay certificate.

  2. التكرير

    Refine dore to 995/999.9 bars and issue outturn assay

    من
    Domestic gold refinery (dore importer under actual-user condition)
    يتطلب
    Bill of Entry for gold dore (actual-user)
    يُصدر
    Refinery outturn assay; List of refined bars produced
    غير مؤكَّدغير مسجَّل

    ملاحظة الباحث: No Indian legal text prescribes the refinery process or outturn documents; industry-standard step. Condition 22(d) of 45/2025 requires refining into bars of 99.5% or more.

  3. الضرائب

    Sell refined bars to jewellers/dealers with GST invoice at 3%

    من
    Domestic gold refinery (dore importer under actual-user condition)
    مع
    BIS-registered jeweller / dealer in precious metals
    يُصدر
    GST invoice on sale of refined bars
    نص القانونغير مسجَّل

    ملاحظة الباحث: IGST rate (inter-State) 3% read; CGST/SGST rate notifications for intra-State sales not read.

Periodic reporting by gold importers and dealers

ينطبق عندما: Ongoing

  1. الإبلاغ

    Head Office / International Banking Division of the AD Category-I bank files gold-import returns in CIMS: R133 half-yearly (end March/September) for nominated banks/agencies/QJs/EOUs/SEZs, R132 monthly for nominated agencies other than banks, EOUs, QJs and SEZs; both by the 10th of the following month/half-year, even if nil

    من
    Authorised Dealer Category-I bank
    يُصدر
    R132/R133 return
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction - Import of Goods and Services, para C.11.1

  2. الإبلاغ

    Keep transaction records for 5 years and a documented client risk assessment available to FIU/regulator

    من
    BIS-registered jeweller / dealer in precious metals
    يتطلب
    Client KYC/CDD record
    نص القانون

    الأساس القانوني: PMLA s.12(3)-(4); DGA guidelines paras 4.6, 5.4.2, PMLA s.12(3)-(4)

Sale of bullion on IIBX

ينطبق عندما: Qualified Supplier sells vaulted bullion to Indian buyers

القناة: IIBX

  1. التسعير

    Offer bullion on an IIBX spot/T+2 contract (only suppliers and trading members may sell; QJs and TRQ holders are buy-only)

    من
    IIBX Qualified Supplier (LBMA- or UAEGD-approved refiner/supplier)
    مع
    Bullion exchange in GIFT IFSC (IIBX) and its clearing house
    يتطلب
    BDR for bars deposited in IFSC vault
    إرشاد رسميغير مسجَّل
  2. الدفع

    Clear and settle the trade: funds every 3 hours, BDRs every 30 minutes

    من
    Bullion exchange in GIFT IFSC (IIBX) and its clearing house
    يُصدر
    IIBX trade and settlement confirmation
    إرشاد رسمي

التراخيص والتسجيلات

  • Advance Authorisation for import of gold (max 100 kg)

    يحمله
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    تصدره
    DGFT Regional Authority
    نص القانون

    الأساس القانوني: FTP 2023 para 4.36; HBP 2023 para 4.84; DGFT Public Notice 11/2026-27 (100 kg cap), FTP 4.36(a); HBP 4.84(b)

    ملاحظة الباحث: [transcription] The 100 kg cap, inspection and 50% rule come from PN 11/2026-27 as reproduced by TaxGuru (DGFT copy blocked). FTP/HBP held as issued in 2023.

  • BIS recognition as Assaying and Hallmarking Centre

    يحمله
    BIS-recognised Assaying and Hallmarking Centre
    تصدره
    BIS
    نص القانونغير مسجَّل

  • BIS licence for a refinery or mint (hallmarking of bullion and coins, voluntary)

    يحمله
    Domestic gold refinery (dore importer under actual-user condition)
    تصدره
    BIS
    إرشاد رسميغير مسجَّل

    الأساس القانوني: BIS (Hallmarking) Regulations 2018 Chapter III; BIS Guidelines for Refinery or Mint (2018)

    ملاحظة الباحث: Chapter III of the Regulations not read line by line; the guidelines (read) describe the licence.

  • BIS certificate of registration to sell hallmarked gold jewellery

    يحمله
    BIS-registered jeweller / dealer in precious metals
    تصدره
    BIS
    مدة الصلاحية
    Five years (reg. 4(2)), renewable (reg. 6)
    نص القانونغير مسجَّل

    الأساس القانوني: Hallmarking Order 2020 cl. 2(1); BIS (Hallmarking) Regulations 2018 regs 3-5, Order cl. 2(1); Regulations regs 3, 4(2), 5

  • Demat account with the IFSC bullion depository (for BDRs)

    يحمله
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    تصدره
    Bullion depository in IFSC
    مصدر ثانوي

    ملاحظة الباحث: IFSCA circular cl. 16 and 25 name the bullion depository (IIDIL) but do not state a demat-account requirement in these words.

  • Nominated-agency status for import of gold

    DGFT nomination

    يحمله
    DGFT-nominated agency (non-bank)
    تصدره
    DGFT
    إرشاد رسمي

    الأساس القانوني: FTP 2023 para 4.40; HBP Appendix 4B part C; HBP para 4.93, FTP 4.40(ii)

  • Nominated-bank authorisation to import gold

    يحمله
    Nominated bank (RBI-authorised to import gold)
    تصدره
    RBI (banks listed in HBP Appendix 4B and in Lists 13-14 of Notification 45/2025-Customs)
    مدة الصلاحية
    Financial year: FY 2025-26 lists valid 1 Apr 2025 to 31 Mar 2026
    إرشاد رسمي

    الأساس القانوني: FTP 2023 para 4.40(iii); RBI MD para C.11.1(ii); HBP Appendix 4B A-B, MD para C.11.1(ii)

    ملاحظة الباحث: [time-limited] Lists expire 31 Mar 2026. [unconfirmed] FY 2026-27 lists not found (Appendix 4B file of Jan 2026; no 45/2025 list amendment to 21 Aug 2026); WGC reported delayed renewal.

  • Actual-user conditions for importing gold dore at the dore rate

    يحمله
    Domestic gold refinery (dore importer under actual-user condition)
    تصدره
    Customs (conditions of Notification 45/2025-Customs); BIS licence for refineries is separate and voluntary
    نص القانونغير مسجَّل

    الأساس القانوني: 45/2025-Customs TABLE I S. No. 192, conditions 3 and 22, condition 22 (a)-(d); condition 3

  • SEZ Letter of Approval with jewellery export authorisation

    يحمله
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    تصدره
    SEZ Development Commissioner
    إرشاد رسمي

  • India-UAE CEPA Tariff Rate Quota authorisation for gold (CTH 7108)

    TRQ authorisation (quantity allocation)

    يحمله
    India-UAE CEPA TRQ holder (DGFT allocation)
    تصدره
    DGFT
    مدة الصلاحية
    Financial year; FY2025-26 authorisations extended from 30 Jun 2026 to 30 Sep 2026
    نص القانونغير مسجَّل

    الأساس القانوني: Notification 22/2022-Customs Annexure conditions 1-2; IFSCA consolidated circular Chapter II, 22/2022 conditions 1 and 2; IFSCA cls. 10-17

  • FIU-IND registration on FINGate 2.0 (FIUREID) and Principal Officer

    يحمله
    BIS-registered jeweller / dealer in precious metals
    تصدره
    FIU-IND
    إرشاد رسمي

    الأساس القانوني: FIU-IND guidance paras 5 and Annexure II; DGA guidelines para 3.5

  • GST registration

    يحمله
    BIS-registered jeweller / dealer in precious metals
    تصدره
    GST authorities
    إرشاد رسمي

    ملاحظة الباحث: Required as a QJ criterion (IFSCA cl. 3(b): GST returns filed); GST registration law not read.

  • Importer-Exporter Code (IEC)

    يحمله
    DGFT-nominated agency (non-bank)
    تصدره
    DGFT
    نص القانون

    الأساس القانوني: Foreign Trade (Development and Regulation) Act 1992 s.7; Foreign Trade Policy 2023 para 2.05(a), FT(D&R) Act s.7; FTP 2.05(a)

  • IFSCA Qualified Jeweller recognition (IIBX buy-only)

    QJ approval; IIBX client code

    يحمله
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    تصدره
    IFSCA via IIBX
    إرشاد رسمي

    الأساس القانوني: IFSCA Consolidated Circular IFSCA-PMTS/10/2023-Precious Metals/2026/2 (updated 2 Jan 2026), cls. 3, 5, 5A, 6, 7

    ملاحظة الباحث: [not-read] The 15 Jun 2026 amendment (RCMC holders; per a secondary source it also removed the SEZ net-worth requirement) is not held.

  • IIBX Qualified Supplier status

    يحمله
    IIBX Qualified Supplier (LBMA- or UAEGD-approved refiner/supplier)
    تصدره
    IIBX / IFSCA
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: The LBMA/UAEGD eligibility is from the IIBX page (not held, 403); the IFSCA circular of 18 Aug 2022 that sets it is not held.

  • GJEPC Registration-cum-Membership Certificate (RCMC)

    يحمله
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    تصدره
    Gem & Jewellery Export Promotion Council
    إرشاد رسمي

الضرائب والرسوم

  • Duty-free special allowance for jewellery (Baggage Rules 2026 r.6)

    Residents or tourists of Indian origin residing abroad for more than one year, in bona fide baggage; gold or silver in any form other than ornaments is excluded from the general free allowance (Annexure-I item 5)

    المعدل
    Duty-free jewellery up to 40 g (female passenger) or 20 g (other passengers)
    نص القانون

    الأساس القانوني: Baggage Rules 2026, r.6; r.5 and Annexure-I item 5

    ملاحظة الباحث: The Baggage Rules 2016 were not read, so the earlier statement that value caps of Rs 1 lakh / Rs 50,000 were removed is not confirmed in law [unconfirmed]; r.6 as made has no value cap.

  • India-UAE CEPA tariff rate quota for gold (22/2022-Customs TABLE III S. No. 12)

    Gold of 71081100, 71081210, 71081290, 71081310, 71081390 (all goods) of UAE origin within the TRQ quantity: 200 tonnes from 1 Apr 2026 (09/2026); 180 tonnes FY 2025-26 (21/2025); 120 tonnes "other than Gold Dore Bar" in 2022

    المعدل
    In-quota BCD 10% + AIDC 4% (14%) from 13 May 2026 (18/2026); 4% + 1% (5%) from 24 Jul 2024 (31/2024); 6.6% + 2.5% as notified in 2022
    الوعاء
    Assessable value
    نص القانونغير مسجَّل

    الأساس القانوني: Notification 22/2022-Customs TABLE III S. No. 12, conditions 1 and 2, as substituted/amended by 31/2024, 21/2025, 09/2026 and 18/2026

    ملاحظة الباحث: Held: 22/2022 (principal, conditions 1-2: TRQ allotted by DGFT, authorisation transmitted to ICES and debited electronically), 31/2024, 09/2026 (200 t from 1 Apr 2026), 18/2026 (10 and 4 from 13 May 2026). 21/2025 read in the portal only. CEPA Annex 2A (treaty commitment) not held.

  • BCD and AIDC on other chapter 71 goods from 13 May 2026 (7107, 7109, 7110, 7111, 7112, 7118; findings; spent catalyst)

    Headings 7107, 7109, 7110, 7111, 7112, 7118

    المعدل
    BCD 10% (45/2025 S. No. 202 as substituted and S. No. 203 findings, by 15/2026); AIDC: findings of gold or silver 5%, platinum findings 5.4% (15F), 7107 and 7109 5%, 7111 5.4%, 7118 5%, 7112 other than spent catalyst 5% (16/2026); spent catalyst or ash BCD 10% (S. No. 200A, to 31 Mar 2027), AIDC 4.35% (15E)
    نص القانون

  • Customs duty on gold dore

    Gold dore bars with gold content not over 95% imported by actual users for refining (45/2025 S. No. 192, conditions 3 and 22)

    المعدل
    5.35% combined (BCD 5% + AIDC 0.35%)
    نص القانونغير مسجَّل

    الأساس القانوني: 30/2024 (BCD); 32/2024 (AIDC); from 1 Nov 2025 45/2025 S. No. 192

    ملاحظة الباحث: AIDC Sl. No. 15B (gold dore) 0.35% from 24 Jul 2024 (32/2024), described in 03/2023; BCD 5% (30/2024; 45/2025 S. No. 192 from 1 Nov 2025). Total 5.35% also stated in the Budget 2024 annex Table D.1.

  • Customs duty on gold dore from 13 May 2026: BCD 10% + AIDC

    Gold dore bar with gold content not over 95% (45/2025 S. No. 192), subject to conditions 3 (IGCR Rules 2022) and 22 (see in.cr-refinery-au)

    المعدل
    BCD 10% + AIDC 4.35% (11/2021 Sl. No. 15B, gold dore bar) = 14.35%
    الوعاء
    Assessable value
    يدفعه
    Refiner (actual user)
    تحصّله
    Customs
    نص القانون

    الأساس القانوني: 45/2025-Customs S. No. 192 as amended by 15/2026; 11/2021 Sl. No. 15B (inserted by 03/2023, rate 4.35% set by 16/2026)

    ملاحظة الباحث: [time-limited] S. No. 192 has effect only until 31 Mar 2027 (proviso added by 02/2026). AIDC Sl. No. 15B is "Gold dore bar, having gold content not exceeding 95%" (03/2023).

  • Customs duty on gold bars (BCD + AIDC), July 2022 - July 2024

    HS 7108 bars; dore

    المعدل
    15% (dore 14.35%)
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: BCD rise of 30 Jun 2022 read in 33/2022 (held; portal title "Seeks to increase BCD rate on Gold"), but the 50/2017 serials it sets to 12.5% are not described there (50/2017 not held); AIDC 2.5% on gold (11/2021 Sl. No. 16 as issued, held); SWS exemption for 7108 from 30 Jun 2022 (34/2022, held). The 15% / 14.35% totals come from the Budget 2024 annex Table D.1 "From" column.

  • Customs duty on gold bars: BCD 5% + AIDC 1% (24 Jul 2024 - 12 May 2026)

    Gold bars (HS 7108)

    المعدل
    6% combined (BCD 5%, AIDC 1%, SWS exempt)
    الوعاء
    Tariff value fixed by CBIC under Customs Act s.14(2) for serial-numbered gold bars and coins (the rates in force in 2024-26 are in the fortnightly Customs (N.T.) notifications, not held for that period); other gold at transaction value (s.14(1))
    يدفعه
    Importer of record
    تحصّله
    Customs
    نص القانونغير مسجَّل

    الأساس القانوني: Notification 30/2024-Customs (BCD, amending 50/2017; carried at 5% into 45/2025 S. No. 196 from 1 Nov 2025); 32/2024-Customs (AIDC Sl. No. 15D 1%)

    ملاحظة الباحث: [unconfirmed] 30/2024 does not name the goods at the serials it sets to 5% (50/2017 not held); from 1 Nov 2025 the 5% is read in 45/2025 S. No. 196. AIDC Sl. No. 15D (gold other than dore and passenger goods, 03/2023) was 1% (32/2024); the 6% total is also in the Budget annex Table D.1. [not-read] The 2024-26 tariff-value notifications were not obtained.

  • Customs duty on gold bars from 13 May 2026: BCD 10% + AIDC 5% (SWS exempt)

    All goods of heading 7108 other than dore (45/2025 TABLE I S. No. 196); silver 7106 likewise (S. No. 197)

    المعدل
    15% combined (BCD 10%, AIDC 5%)
    الوعاء
    Tariff value fixed by CBIC under Customs Act s.14(2) for "Gold bars, other than tola bars, bearing manufacturer's or refiner's engraved serial number and weight expressed in metric units" and gold coins of 99.5% or more and findings (not by post, courier or baggage): US$ 1373 per 10 grams from 16 Sep 2026 (75/2026-Customs (N.T.) TABLE-2 Sl. No. 4), re-fixed fortnightly; other gold is valued at transaction value (s.14(1))
    يدفعه
    Importer of record
    تحصّله
    Customs
    نص القانونغير مسجَّل

    الأساس القانوني: 45/2025-Customs S. No. 196 as amended by 15/2026 (BCD "5%" -> "10%"); 11/2021-Customs Sl. No. 15D as amended by 16/2026 (AIDC "5%"); 11/2018-Customs Sl. No. 1 (SWS exemption includes 7108)

    ملاحظة الباحث: AIDC Sl. No. 15D is "7106, 7108, 98 - The following goods (other than those mentioned at Sl. Nos. 15B and 15C), namely: (a) Silver (b) Gold" (inserted by 03/2023-Customs, held). [time-limited] The tariff value (US$ 1373 per 10 g from 16 Sep 2026) is replaced by each new Customs (N.T.) notification.

  • IGST on gold (Schedule IV, 3%)

    Heading 7108 gold (Schedule IV S. No. 5) and 7113 jewellery (S. No. 10), among other chapter 71 goods

    المعدل
    3%
    نص القانونغير مسجَّل

    الأساس القانوني: Notification 9/2025-Integrated Tax (Rate), para 1(iv) and Schedule IV, Schedule IV S. Nos. 5 and 10

    ملاحظة الباحث: Official original held (CBIC portal). The CGST/SGST rate notifications for intra-State supply were not read.

  • IGST exemption on gold imported by listed banks and agencies

    Gold or silver imported by the banks in List 13, gold by the banks in List 14 (incl. SBER Bank from 25 Jun 2025, domestic consumption only), gold/silver/platinum by the entities in List 15 (HHEC, MSTC, Diamond India) of 45/2025

    المعدل
    IGST nil
    يدفعه
    Nominated bank / agency
    تحصّله
    Customs
    نص القانون

    الأساس القانوني: 45/2025-Customs TABLE I S. No. 198, column (5); Lists 13-15; 06/2026

    ملاحظة الباحث: [time-limited] Lists 13 and 14 are stated valid 1 Apr 2025 to 31 Mar 2026. [unconfirmed] No FY 2026-27 bank list was found in the notifications read to No. 30/2026-Customs (21 Aug 2026); WGC reported banks pausing imports in 2026 pending the exemption.

  • Concessional duty on gold bars/coins brought by an eligible passenger

    Gold bars (non-tola) with engraved serial number and metric weight, gold coins of 99.5% or more, and other gold except studded ornaments, up to 1 kg per eligible passenger (Indian-origin passenger or passport holder after six months abroad), duty paid in convertible foreign currency (condition 23)

    المعدل
    BCD 10% from 13 May 2026 (5% before); AIDC 4.35% (11/2021 Sl. No. 15C as substituted by 44/2025 and amended by 16/2026)
    الوعاء
    Tariff value US$ 1373 per 10 grams from 16 Sep 2026 (75/2026-Customs (N.T.) TABLE-2 Sl. No. 1: gold in any form for which S. No. 194 of 45/2025 is availed)
    يدفعه
    Eligible passenger
    تحصّله
    Customs
    نص القانونغير مسجَّل

    الأساس القانوني: 45/2025-Customs S. No. 194 and condition 23, as amended by 15/2026; 11/2021 Sl. No. 15C (44/2025, 16/2026)

    ملاحظة الباحث: [time-limited] S. No. 194 has effect only until 31 Mar 2027 (02/2026).

  • Royalty on gold mined in India

    Gold mined in India (small domestic production; not a gold-origin country in this model)

    المعدل
    Primary gold: 4% of the LBMA price ("London Price") on the gold metal in ore produced; by-product gold: 3.3% of the LBMA price on the by-product gold actually produced
    الوعاء
    LBMA price of contained/produced gold
    يدفعه
    Holder of a mining lease
    تحصّله
    State Government
    نص القانون

    الأساس القانوني: MMDR Act 1957 s.9 and Second Schedule, s.9(2); Second Schedule item 21

    ملاحظة الباحث: [inferred] Collector (State Government as lessor) is not stated in the extract read.

  • BIS hallmarking fee

    المعدل
    Rs 45 per gold article, minimum Rs 200 per consignment, payable by the jeweller to the AHC; BIS levies Rs 4.50 per article (minimum Rs 20) from the AHC; applicable taxes extra
    نص القانون

    الأساس القانوني: BIS (Hallmarking) Regulations 2018, Schedule IV as substituted by the Amendment Regulations 2022, Schedule IV, paras 1(a)-(b)

الضوابط

  • Gold Advance Authorisations capped at 100 kg; physical inspection for first-time applicants; next AA only after 50% of prior export obligation; fortnightly CA-certified reporting.

    النوع
    قيود الاستيراد
    الحد
    100 kg per AA
    سارٍ من
    2026-05-14
    مصدر ثانوي

    ملاحظة الباحث: [transcription] Text of PN 11/2026-27 as reproduced by TaxGuru; [blocked] DGFT copy not obtainable (403).

  • Passengers carrying dutiable or prohibited goods must declare their accompanied baggage electronically in Customs Baggage Declaration CBD-I, with supporting documents, before entering the green channel; gold or silver other than ornaments is outside the free allowances.

    النوع
    الإقرار عبر الحدود
    سارٍ من
    2026-02-02
    نص القانون

    الأساس القانوني: Customs Baggage (Declaration and Processing) Regulations 2026; Baggage Rules 2026, reg. 3(1); r.5 and Annexure-I item 5

  • Trade credit (supplier's or buyer's credit incl. LC usance) for gold in any form max 90 days from shipment (C.11.2); QJs and TRQ holders may remit advances for IIBX purchases for eleven days, unused advance returned to the same AD bank within eleven days, Bill of Entry submitted to the remitting bank (C.11.3, C.11.4); all domestic sale of gold against upfront payment and nominated banks free to grant gold metal loans (C.11.1(ii)); sale of gold coins and medallions by banks prohibited pending review (C.11.1(iv)); evidence of import (BoE number, port code, date) in IDPMS (C.7).

    النوع
    ضوابط العملة
    إرشاد رسمي

    الأساس القانوني: RBI Master Direction - Import of Goods and Services, paras C.7, C.11.1-C.11.4

  • Gold of heading 7108 is "Restricted": imported only by nominated banks and nominated agencies (consignment basis), and by IFSCA-notified Qualified Jewellers and valid India-UAE CEPA TRQ holders through IIBX under specific ITC(HS) codes (71081210, 71081290); all domestic sale of gold is against upfront payment; dore (gold content not over 95%) only by actual users for refining to 99.5% or more.

    النوع
    قيود الاستيراد
    سارٍ من
    2025-05-19
    إرشاد رسمي

    الأساس القانوني: ITC(HS) Schedule I policy conditions (DGFT notifications 49/2015-2020, 35/2023, 08/2025-26); RBI Master Direction C.11.1(ii); 45/2025-Customs condition 22, RBI MD para C.11.1(ii)

    ملاحظة الباحث: [blocked] The DGFT notifications (policy text itself) are not held: DGFT site returns 403. Statement rests on the RBI Master Direction and the IFSCA circular (both read in full), which restate them.

  • Gold jewellery and artefacts may be sold only by BIS-registered jewellers and must bear a hallmark to IS 1417 (cl. 2); the Order applies only to the districts in its Annexure (cl. 1A) - 385 districts in 26 States/UTs since S.O. 2117(E) of 28 Apr 2026. Exempt (cl. 2(3)): articles for export to buyer specification, under 2 g, in consignment to a recognised AHC, for medical/dental/veterinary/scientific/industrial use, gold thread, unfinished articles, gold bullion in any shape of bar, plate, sheet, foil, rod, wire, strip, tube or coin, articles for export and re-import, international or approved domestic B2B exhibitions, Kundan, Polki and Jadaau, watches and fountain pens, and jewellers with annual turnover up to Rs 40 lakh.

    النوع
    معيار السبائك
    سارٍ من
    2021-06-01
    نص القانونغير مسجَّل

    الأساس القانوني: Hallmarking Order 2020 as amended (S.O. 2481(E) 2021; S.O. 1594(E) 2022; S.O. 2117(E) 2026), cls. 1A, 2

  • IIBX accepts only bars from LBMA Good Delivery or UAE Good Delivery refiners (spot: LBMA 995 1 kg, UAEGD 999 100 g).

    النوع
    معيار السبائك
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: IIBX pages not held (403); IFSCA FAQ 17 (held) says good delivery standards are prescribed by the exchange in line with the OECD due diligence guidance.

  • Gold, silver and platinum jewellery (CTH 7113) moved from Free to Restricted from 1 Apr 2026, and articles, clad items and non-legal-tender coins from 2 Apr 2026; no transitional relief; exemptions for EOU/SEZ (no DTA sale), FTP export schemes and CEPA TRQ lines.

    النوع
    قيود الاستيراد
    سارٍ من
    2026-04-01
    مصدر ثانوي

    ملاحظة الباحث: [blocked] DGFT notifications 02/2026-27 and 03/2026-27 not obtainable (DGFT 403); press and TaxGuru summaries only.

  • Dealers in precious metals and stones that engage in cash transactions with a customer of Rs 10 lakh or more (single or apparently linked) are persons carrying on a designated business or profession and so reporting entities; CBIC (DGA) is their regulator. They must register with FIU-IND (FINGate 2.0) at the first such transaction, appoint a Principal Officer and Designated Director, apply CDD (Rule 9 PMLR; verify identity for transactions of Rs 50,000 or more), EDD for higher risk (s.12AA), keep records five years (s.12), report cash transactions monthly by the 15th of the next month and suspicious transactions promptly on being satisfied that a transaction is suspicious (Rule 8(2) as now in force). All dealers, whatever their size, must screen against UNSC/UAPA and WMDA lists (DGA paras 10-11).

    النوع
    مكافحة غسل الأموال
    الحد
    Rs 10 lakh cash
    سارٍ من
    2020-12-28
    نص القانون

    الأساس القانوني: PMLA s.2(1)(sa)(iv), ss.11A, 12, 12AA; PMLR rr.3, 8, 9; G.S.R. 799(E) and 800(E) of 28 Dec 2020; DGA guidelines 2023, PMLA ss.2(1)(sa)(iv), 12, 12AA; PMLR r.8

    ملاحظة الباحث: [conflict] in.div-conflict-str-deadline: PMLR r.8(2) now says "promptly"; the DGA guidelines and the FIU-IND guidance still give seven (working) days; the model follows the Rule. G.S.R. 799(E) itself not held (quoted in DGA para 2.2(e)); r.2(1)(fa)(iii) (CBIC as regulator) read in the FIU-IND consolidation.

  • CEPA preference on gold requires UAE origin: the product-specific rule for 710812 is "Certified UAE/ India good delivery gold bars in different denomination"; goods must be transported directly (art. 3.12) and origin proved under the Customs (Administration of Rules of Origin under Trade Agreements) Rules 2020 (22/2022 proviso); IIBX TRQ contracts accept only UAEGD bars with country-of-origin certification.

    النوع
    وسم المنشأ
    نص القانونغير مسجَّل

    الأساس القانوني: CEPA Annex 3B (PSR 710812), arts 3.12-3.14; Notification 22/2022-Customs proviso to para 1

    ملاحظة الباحث: The IIBX contract rule (UAEGD only) comes from the IIBX pages (official-guidance, not held: 403).

  • No person may receive Rs 200000 or more in cash (in aggregate from a person in a day, in a single transaction, or for transactions relating to one event or occasion from a person); only account payee cheque or draft, ECS through a bank account or prescribed electronic modes. Penalty equal to the sum received (s.451). Before 1 Apr 2026 the same limit was s.269ST of the Income-tax Act 1961 (penalty s.271DA), as quoted by the DGA guidelines.

    النوع
    حد النقد
    الحد
    Rs 200000
    سارٍ من
    2026-04-01
    نص القانون

    الأساس القانوني: Income-tax Act, 2025, ss.186, 451

    ملاحظة الباحث: Act as enacted; Finance Act 2026 amendments to s.186 not checked.

تدفقات التجارة

  • IIBX participants in FY 2024-25: 171 Qualified Jewellers, 25 Qualified Suppliers, 441 TRQ-qualified jewellers (secondary). CEPA gold TRQ quantity is law: 120 t (2022), 180 t (FY 2025-26), 200 t (FY 2026-27) under 22/2022 TABLE III S. No. 12.

    الأرقام: TRQ 200 t (FY 2026-27, Notification 09/2026-Customs)

    مصدر ثانويغير مسجَّل

    ملاحظة الباحث: Participant counts secondary; TRQ quantities primary-law.

  • Official gold imports stayed resilient across duty regimes; April 2026 imports were about US$5.6bn (48-55 t), up 80% y/y ahead of the May duty hike.

    الأرقام: 175-236 t per quarter historically; Apr 2026 US$5.6bn

    مصدر ثانوي

  • Official import statistics: "The averages of monthly shares of quantities of gold import during the period from Apr-2022 to Mar-2025 from Switzerland, the UAE, and South Africa had been observed as 28.7%, 19% and 8.7%, respectively" (31.9%, 21.3% and 9.6% by value). Annual imports 678.3 t (FY 2022-23), 795.2 t (FY 2023-24), 669.3 t (FY 2024-25); USD 35.0bn, 45.5bn, 51.6bn.

    الأرقام: Switzerland 28.7%, UAE 19%, South Africa 8.7% of quantity (monthly average, Apr 2022-Mar 2025)

    إرشاد رسمي

    ملاحظة الباحث: Read through a verbatim WebFetch of the DGCI&S PDF; not held (statistics, not law).

حيث تخالف الممارسة القانون

ما تُظهر المصادر الموثوقة حدوثه دون أن ينص عليه القانون.

  • The 2026 tightening (jewellery restricted, AA gold cap, facility inspections) is stated to target misuse and diversion of duty-free or preferential gold into the domestic market.

    مصدر ثانوي

  • [conflict] Secondary reports of the May 2026 changes differ from the notification texts: BullionLive cites a "Notification 27/2026" and a 15% BCD plus 1% AIDC; TaxGuru gives findings at 5% BCD. Notifications 15/2026 and 16/2026 (held, checked against the official portal) set BCD at 10% on gold, dore and findings, AIDC 5% on Sl. 15D and on gold/silver findings, and no Notification 27/2026-Customs concerns gold (27/2026 amends 25/2002). The model follows the notifications. Affected: in.tax-duty-2026, in.tax-ch71-articles-2026, in.tax-dore-2026.

    نص القانون

  • [conflict] Deadline for suspicious transaction reports by dealers in precious metals. (1) PMLR r.8(2) as now in force (FIU-IND consolidation, laws/in-india/pml-maintenance-of-records-rules-2005-fiu-consolidated.md, and the FIU-IND HTML text of the Rules): the principal officer "shall, on being satisfied that the transaction is suspicious, furnish the information promptly in writing by fax or by electronic mail to the Director". (2) The ED consolidation to 2017 (pml-maintenance-of-records-rules-2005-ed-copy.md): "not later than seven working days on being satisfied that the transaction is suspicious" (superseded wording). (3) DGA guidelines 2023: para 4.8 says Rule 8(2) "provides for prompt reporting of a suspicious transaction", but para 5.1.3(a) says it "shall be furnished within seven working days of its occurrence as per Rule 8(2)". (4) FIU-IND guidance para 5: "within 7 days of forming such a suspicion". The model follows the Rule as now in force ("promptly"): the guidance documents are subordinate to it, and a dealer filing within the guidance period may still be late under the Rule. Affected: in.st-44, in.ctl-pmla-dpms.

    نص القانون

  • Importers declared ~99% gold as platinum alloy to claim India-UAE CEPA benefits; DGFT created a separate 99% platinum line in May 2025 to close the loophole.

    مصدر ثانوي

  • Smuggling tracks the duty differential: unofficial imports rose from about 10 t (Q1 2013) to 70 t (Q1 2014) after the 2013 hikes, from 17 t to nearly 50 t after the July 2022 rise to 15%, and fell to near zero after the July 2024 cut to 6%. The May 2026 return to 15% recreates the incentive.

    الأرقام: correlation 0.52 between duty and smuggling (ex 2020-21)

    مصدر ثانوي

ما لم نتمكن من الحصول عليه

المستندات التي احتاجها البحث ولم يحصل عليها، وأين قد تكون، ولماذا.

  • FY 2026-27 lists of banks authorised to import gold (HBP Appendix 4B) and Lists 13-14 of 45/2025 (IGST exemption).

    أين قد يكون
    https://content.dgft.gov.in/Website/Appendix+4B.pdf (updated version); CBIC notifications after 21 Aug 2026
    سبب عدم الحصول عليه
    Appendix 4B file on the DGFT content server is the FY 2025-26 version (Jan 2026); no 45/2025 amendment renewing the lists was found among Customs notifications to No. 30/2026 (21 Aug 2026)
    يؤثر في
    in.cr-nominated-bankin.tax-igst-nominated-exemptin.st-03

  • Notification 21/2025-Customs (TRQ 180 t for FY 2025-26) and Notification 50/2017-Customs (superseded; needed only to describe the 2022-2024 serials) not held.

    المستند الناقص
    CBIC tax-information portal files (see laws/_work/in-fetch.tsv)
    أين قد يكون
    https://taxinformation.cbic.gov.in/content/pdf/tax_repository/customs/notifications/... (returns the PDF base64 in JSON)
    سبب عدم الحصول عليه
    21/2025: every Mac-host worker fetch (seven) failed with curl errors or timeouts on 2026-09-29; the other 23 CBIC files were obtained from the same API. 50/2017 not attempted: superseded on 1 Nov 2025 and needed only for history.
    يؤثر في
    in.tf-iibxin.tax-duty-2022

  • CEPA Annex 2A (India's schedule of tariff commitments, incl. the gold TRQ commitment) and the TRQ side letters.

    أين قد يكون
    Department of Commerce CEPA page (commerce.gov.in)
    سبب عدم الحصول عليه
    The held agreement copy has cover pages only for Annexes 2A/2B; the applied TRQ is read in Notification 22/2022-Customs
    يؤثر في
    in.law-cepa

  • Customs Act 1962 as amended by the Finance Acts 2023-2026 (the held CBIC consolidation stops at 30 Mar 2022).

    المستند الناقص
    Customs Act 1962 (current consolidation)
    أين قد يكون
    https://www.indiacode.nic.in/bitstream/123456789/2475/1/a1962-52.pdf; CBIC portal "explore-act" pages
    سبب عدم الحصول عليه
    indiacode.nic.in returned 504 to the Mac host three times (2026-09-28/29); the CBIC portal serves only the 2022 consolidated HTML; queued in in-fetch.tsv
    يؤثر في
    in.law-customs-act-1962

  • DGFT notifications 44/2023, 08/2025-26, 18/2025-26, 02/2026-27, 03/2026-27 and Public Notices 11/2026-27, 18/2026-27 (import policy of gold and jewellery, AA cap, TRQ validity).

    المستند الناقص
    DGFT notifications and public notices
    أين قد يكون
    https://www.dgft.gov.in/CP/?opt=notification (PDFs on content.dgft.gov.in with unknown paths); Gazette of India Part II s.3(ii)
    سبب عدم الحصول عليه
    www.dgft.gov.in returns CloudFront 403 "Request blocked" to the Mac host (curl) and to Chrome on the Mac (2026-09-28/29); a cloud WebFetch of the notifications page returns the 2025-26 titles only, without file links; press copies are behind paywalls (Taxscan "Subscribers only"). Requested in laws/_work/in-requests.md.
    يؤثر في
    in.ctl-gold-restrictedin.ctl-jewellery-restrictedin.ctl-aa-capin.law-dgft-08-2025in.law-dgft-02-2026in.law-dgft-03-2026in.st-50

  • DRI Smuggling in India reports (seizure data, routes).

    أين قد يكون
    https://dri.nic.in/main/smgReports
    سبب عدم الحصول عليه
    The 2024-25 page on dri.nic.in (held) is an empty shell; the reports list has no extractable PDF links; press mentions only
    يؤثر في
    in.div-smuggling-duty

  • Current (amended) FTP 2023 and Handbook of Procedures chapters; ITC(HS) Schedule I Chapter 71 policy table.

    أين قد يكون
    https://www.dgft.gov.in/CP/?opt=ft-policy
    سبب عدم الحصول عليه
    FTP 2023 and HBP Chapter 4 as issued (1 Apr 2023) are held; the as-amended versions are on the blocked DGFT site (403)
    يؤثر في
    in.cr-aain.st-51in.st-52

  • Customs formalities for bars entering and leaving the IFSC vault (SEZ procedures) and the IFSCA circular of 18 Aug 2022 on Qualified Suppliers; IFSCA amendment of 15 Jun 2026.

    أين قد يكون
    https://ifsca.gov.in (Legal Framework > Circulars); https://www.iibx.co.in/Circular/Index
    سبب عدم الحصول عليه
    IFSCA circulars page is script-driven (no links in the HTML fetched by the Mac host); IIBX site returns 403 to the Mac host
    يؤثر في
    in.st-10in.st-24in.cr-qsin.cr-qj

  • Any RBI/DGFT licensing of refineries beyond the actual-user condition; Forms IGCR-1 to IGCR-4 layouts.

    المستند الناقص
    none identified
    أين قد يكون
    https://thc.nic.in/Central%20Governmental%20Rules/Customs%20(Import%20of%20Goods%20at%20Concessional%20Rate%20of%20Duty%20or%20for%20Specified%20End%20Use)%20Rules,%202022.pdf; CBIC portal (74/2022-Customs (N.T.))
    سبب عدم الحصول عليه
    IGCR Rules 2022 now held (thc.nic.in scan, OCR checked): rule 4 one-time prior information in Form IGCR-1 and IIN, continuity bond (r.4(3)), IIN and bond on the Bill of Entry (r.5(1)), monthly statement IGCR-3 by the tenth day (r.6(2)); "job work" excludes gold (r.3(1)(g)). No separate refinery licence was found in any text held; BIS refinery licence is voluntary.
    يؤثر في
    in.st-30in.st-31

  • UAPA 1967 (s.51A) and WMD Act 2005 (s.12A) texts, which the DGA guidelines apply to every dealer in precious metals for sanctions screening.

    المستند الناقص
    Unlawful Activities (Prevention) Act 1967; Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act 2005
    أين قد يكون
    indiacode.nic.in; https://fiuindia.gov.in (Legislation > Section 12A of WMD Act)
    سبب عدم الحصول عليه
    NIA copy of the UAPA returned 404, FIU-IND WMD page a bot challenge, indiacode 504; requested (in-requests.md). The provisions are read as quoted in the DGA guidelines (para 10.2 quotes s.51A).
    يؤثر في
    in.ctl-pmla-dpms

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