Peru → Russian Federation → India · Sale of bullion on IIBX

حيث تبدأ البضاعة

Doré bar - unstamped → Doré bar - stamped/exporter-sealed

• Export duty on gold

  0% - exports are not subject to any tax Definitive exports

  نص القانونالمبلغ غير مؤكد

  • Ley General de Aduanas (DL 1053), art 60

• Special Mining Contribution (Gravamen Especial a la Minería)

  Effective rate from Anexo II: marginal 4.00%-13.12% (17 brackets by operating margin)

  نص القانونالمبلغ غير مؤكد

  • Ley 29790, arts 2.1, 2.2, 3; Anexo II

• Special Mining Tax (Impuesto Especial a la Minería)

  Effective rate from the Anexo scale: marginal 2.00%-8.40% (17 brackets by operating margin)

  نص القانونالمبلغ غير مؤكد

  • Ley 29789, art 5.3; Anexo

• Mining royalty (regalía minera)

  Effective rate from the Anexo scale (marginal 1.00%-12.00%, 16 brackets by operating margin) on quarterly operating profit; pay the greater of that and 1% of quarterly sales Holders of mining concessions exploiting metallic minerals incl. gold; pequeños productores mineros and productores mineros artesanales pay 0% (art 4.4)

  نص القانونالمبلغ غير مؤكد

  • Ley 28258, art 4 as substituted by Ley 29788 art 3, arts 4.1, 4.3, 4.4, 6.1

• Detracción on IGV-exempt gold

  1.5% Domestic sales of IGV-exempt gold 7108.11/7108.12 where the seller issues the invoice; not applied if the amount is S/700 or less (art 8 num 1) or the buyer issues a liquidación de compra (art 8 num 4)

  إرشاد رسميالمبلغ غير مؤكد

  • RS 183-2004/SUNAT, Anexo 2 entry "Oro y demás minerales metálicos exonerados del IGV" (numbered 11 on SUNAT's appendix page); art 8

• Detracción on gold ores/concentrates and IGV-taxed gold

  10% Anexo 1 numeral 3: gold ores and concentrates 2616.90.10.00 taxed with IGV - sale, retiro, and transfer out of the production centre above ½ UIT, deposit before transport (transfers to the processing plant not arising from a sale excluded by RS 000121-2025; sales documented by liquidación de compra excluded, art 3(b)). Anexo 2 numeral 16: IGV-taxed gold 7108.13.00.00 and 7108.20.00.00.

  نص القانونالمبلغ غير مؤكد

  • RS 183-2004/SUNAT Anexo 1 numeral 3 and Anexo 2 numeral 16, as amended by RS 000086-2025 arts 3-4

• Detracción on gold ores/concentrates as Anexo 2 "Oro gravado con el IGV" (before RS 000086-2025)

  10% 2616.90.10.00 together with 7108.13 and 7108.20 under Anexo 2 "Oro gravado con el IGV"; deposit by payment or the 5th business day of the following month

  إرشاد رسميالمبلغ غير مؤكد

  • RS 183-2004/SUNAT Anexo 2 (numeral 16 before RS 000086-2025)

• Financial transactions tax (ITF)

  0.005%

  نص القانون

  • TUO Ley 28194 (DS 150-2007-EF), art 10

    “La alícuota del Impuesto a las Transacciones Financieras (ITF) es cero coma cero cero cinco por ciento (0,005%)”

• Detracción on mineral processing services

  12% "Servicio de beneficio de minerales metálicos gravado con el IGV" (toll processing), Anexo 3 numeral 11

  نص القانونالمبلغ غير مؤكد

  • RS 183-2004/SUNAT Anexo 3 numeral 11, added by RS 000086-2025 art 4

• Bancarización: obligations above S/2,000 or US$500 must be paid through financial-system means of payment (deposits, transfers, payment orders, cards, non-negotiable cheques), made directly to the creditor or a third party notified to SUNAT (art 5-A); payments made otherwise give no right to deduct…

  S/2,000 or US$500 (TUO Ley 28194 art 4 as amended by DL 1529, from 1 Apr 2022)

  نص القانونالمبلغ غير مؤكد

  • TUO Ley 28194 (DS 150-2007-EF) as amended by DL 1529, arts 3, 4, 5, 5-A, 8

• Mercury, sodium and potassium cyanide and hydrocarbons are controlled inputs under SUNAT: registered users (Registro para el Control de los Bienes Fiscalizados), operation registers, loss notification within one calendar day, fiscal routes (e.g. into Madre de Dios). Ley 32412 replaced DL 1103 from J…

  نص القانون

  • Ley 32412, arts 3(b), 4.1, 8.1, 9.1, 10.1

• Crime of trafficking in mineral resources from illegal mining: whoever moves, collects, stores, transports, keeps, conceals, markets, acquires, ships, unloads or exports, or holds, metallic or non-metallic mineral resources from activities outside the formalisation process or without the required ad…

  نص القانون

  • Código Penal art 307-F as amended and art 307-G as added by DL 1695, arts 307-F, 307-G

• State of emergency in Pataz (La Libertad) renewed by DS 113-2026-PCM; mining in Pataz was suspended for 30 days in May 2025 after 13 miners were murdered.

  مصدر ثانوي

  • DS 113-2026-PCM (not read)

• The TUO LGM guarantees mining titleholders "libertad de remisión de utilidades, dividendos, recursos financieros y libre disponibilidad de moneda extranjera en general" (art 72(i)) and stability contracts add free disposal of export foreign exchange (art 80(b)). No foreign-exchange surrender or rep…

  نص القانون

  • TUO LGM, art 72(i); art 80(b)

    “i) Libertad de remisión de utilidades, dividendos, recursos financieros y libre disponibilidad de moneda extranjera en general”

• Buyers must verify the origin of mineral substances (TUO LGM art 4). Under DL 1107 art 11 every buyer of mineral products collects at least: seller RUC, name, ID and domicile; the Código Único de Concesión in vigente state (an extinct one only if its file is in a formalisation validated in the RE…

  نص القانون

  • DL 1107 art 11 (letter (a) as rewritten by Ley 32537 DCM Única, 26 Dec 2025; previously by Ley 31746, 18 May 2023; original text 2012); TUO LGM art 4, art 11

    “La adquisición de productos mineros ilegales no genera ningún derecho ni beneficio tributario”

• Only REINFO-registered miners in formalisation (or formalised titleholders) may lawfully sell; REINFO (DL 1293, run by MINEM DGFM) holds sworn-declaration information and is not an enabling title. Validity now to 31 Dec 2026 or until the MAPE law and its reglamento enter into force (Ley 32537); earl…

  نص القانون

  • DL 1293 art 6 as substituted by Ley 32537; DS 009-2025-EM 3rd DCT, art 6

• Mining companies that trade gold (purchase, import for consumption and/or definitive export of raw or semi-worked gold) and dealers in jewellery and precious metals are UIF-Perú sujetos obligados: compliance officer designated within 15 business days (art 7.2), customer and supplier due diligence (…

  RO: US$15,000 per operation (art 38 num 10.2); ROS: within 24 hours of qualification (art 23.1)

  نص القانونالمبلغ غير مؤكد

  • Ley 29038 art 3.2(d),(q); Res. SBS 789-2018, arts 2.1 num 3-4, 3 num 19, 7.2, 16.2.2, 22, 23.1, 31, 38

• No Peruvian statute imposing OECD-style CAHRA due diligence on gold exporters was found; foreign refiners apply OECD DDG / LBMA RGG to Peruvian ASM supply, and Ley 32537 speaks of verifying the lawful origin of mineral in the supply chain (per BDO).

  مصدر ثانوي

• SUNAT controls the entry, stay, transport and exit of mineral products and of machinery usable in illegal mining (DL 1107 art 3) and may apply special controls to their commercialisation (art 9); gold and gold alloys in any form fall under art 9 (3rd DCF). Madre de Dios is the area for fiscal routes…

  نص القانون

  • DL 1107 arts 3, 9 and 3rd DCF; RS 000086-2025/SUNAT, arts 3, 9

• No export licence, permit, state assay or export levy applies to gold: mineral commercialisation is free internally and externally and needs no concession (TUO LGM art 3; gold per DS 005-91-EM/VMM, given force of law by art 5); definitive export is not subject to any tax (LGA art 60). DESPA-PG.02 re…

  نص القانون

  • TUO LGM arts 3, 5; LGA art 60; DESPA-PG.02 VII.A.1

• Puno third-party gold regime (La Rinconada, Cerro Lunar and the provinces of San Antonio de Putina, Sandia and Carabaya): third persons working on others' concessions may sell gold only if registered in the DGFM Padrón de Terceras Personas Naturales y Seleccionadores Manuales de Oro, up to 66 g a m…

  66 g of gold per registered person per month

  نص القانون

  • DS 027-2012-EM arts 1-4 as substituted by DS 018-2018-EM, arts 2.2, 4.1-4.4

• Plants, traders and Activos Mineros must keep an electronic register of every purchase of gold and other minerals (seller RUC and name; vigente REINFO inscription where the seller is in formalisation; nature of the mineral, origin (name and code of the mining right), quantity/weight, grade and purch…

  نص القانون

  • DS 012-2012-EM art 5 as substituted by DS 009-2025-EM (2nd DCM), arts 5.1, 5.3

• Every natural or legal person that buys, sells and/or refines gold must register in MINEM's Registro Especial de Comercializadores y Procesadores de Oro (RECPO) and keep a detailed register of suppliers and destination (DS 012-2012-EM art 7; RM 249-2012-MEM/DM). Buyers keep an electronic purchase re…

  نص القانون

  • DS 012-2012-EM arts 5 (text of DS 009-2025-EM) and 7; RM 249-2012-MEM/DM, art 7

في الطريق

• VAT on precious metals

  0% on sales of precious metals by mining or producing taxpayers to the State Fund, regional funds, the Bank of Russia and banks (art. 164(1)(6)); 0% on goods exported under the export customs procedure (art. 164(1)(1)); 0% on ores and concentrates sold by miners to listed refiners for refining (art. 164(1)(6³)); exempt: sales of precious metals to the State Fund, CBR and banks by others, bank and CBR sales of bars to banks, sales of refined bars (except silver) by banks, refiners and Goznak to individuals, and bank sales of bars kept in the vault (art. 149(3)(9)); exempt: legal-tender precious-metal coins (art. 149(2)(11))

  نص القانونالمبلغ غير مؤكد

  • Tax Code Part Two, ch. 21, arts. 149(2)(11), 149(3)(9), 164(1)(1), (6), (6³)

• FPP state control of every import from and export to non-EAEU states of goods in tables 1 and 3 of section 2.10 (41-FZ art. 26²; Decree 1137 para 19(b)): the whole batch is presented (for ores and concentrates, HS 2616, the documents only) and controlled within 5 working days; checks of the batch a…

  نص القانون

  • EEC Board Decision 30, Annex 14, Annex 2 (Rules) paras 3, 4, 7, 8, 10; Presidential Decree 1137 paras 19, 19¹, Rules paras 3, 10

• From 1 May 2026 export from Russia of refined gold in bars with a total weight over 100 g by individuals, legal entities and entrepreneurs is prohibited, except (a) to EAEU member states through the international airports Moscow (Vnukovo), Moscow (Domodedovo), Moscow (Sheremetyevo) and Vladivostok (…

  Total weight over 100 g

  نص القانونالمبلغ غير مؤكد

  • Presidential Decree 193 of 25.03.2026; Government Decree 450 of 23.04.2026, para 2, para 4

• Purchase and sale of precious metals (and jewellery and scrap) of RUB 1,000,000 or more is subject to mandatory control and reported to Rosfinmonitoring by the seller within 3 working days; individuals buying jewellery up to RUB 60,000 (RUB 400,000 with a personalised e-payment means) are not identi…

  RUB 1,000,000

  نص القانونالمبلغ غير مؤكد

  • Law 115-FZ, art. 6(1)(4) sixth paragraph; art. 7(1.4-2)

• Only listed refiners, Goznak and credit organisations may sell refined (investment) bars to individuals, and retailers only bars received on commission or agency from them; buy-back dealers and pawnshops may pass bars bought from individuals only to refiners. Deals between individuals in precious me…

  نص القانون

  • Government Decree 604 of 15.05.2024 (Rules paras 3-4, 8); 41-FZ art. 22(6), Rules para 4

• No gold-specific cash-payment limit was found. The RUB 1,000,000 mandatory-control threshold applies whatever the means of payment.

  غير مؤكَّد

• Export to non-EAEU states of goods in tables 1 and 2 of section 2.10 of the EAEU Single List (table 1 includes refined gold in bars, plates, powder and granules, unique and non-refinable nuggets, other unwrought gold incl. dore, scrap, ores and concentrates) requires a licence issued by Minpromtorg …

  نص القانون

  • Presidential Decree 1137 (Regulation paras 4, 22, 23); EEC Board Decision 30, Annex 14 para 5; Minfin Order 10n, paras 4, 22, 23

• Residents must receive export proceeds on their accounts in authorised banks (173-FZ art. 19(1)(1)). Under art. 19(8) this does not apply to contracts priced or payable in foreign currency, except for goods listed there; the list includes HS 7101-7103 and 7112 but not 7108 (gold). Where art. 19 appl…

  نص القانون

  • Federal Law 173-FZ art. 19; Presidential Decrees 79 (para 2) and 430, art. 19(1), (8)

• Traceability: participants must record precious-metal operations in GIIS DMDK, with UINs and electronic accompanying documents between participants; refiners report receipt and shipment of metal in any form.

  نص القانون

  • 41-FZ art. 12², art. 20(2); Government Decree 270 of 26.02.2021, art. 12²

• Refined metal in standard form must, before it enters circulation, be offered by a purchase proposal to the State Fund institution under Minfin and to the authority of the mining region (where a regional fund exists) - for the next year by 31 December, with an additional proposal within 10 working d…

  نص القانون

  • Federal Law 41-FZ, art. 2(5), art. 20(4)-(5)

• LBMA suspended six Russian refiners on 7 Mar 2022; their bars produced from that date are not Good Delivery; Russian bars already in loco London/Swiss before then remain Good Delivery, with clearing banks attesting conformity.

  معيار

• Mined and produced precious metals (except nuggets) must, after the necessary processing, go for refining to organisations on the Government list (41-FZ art. 20(1)); only listed organisations may refine (art. 4(4)); the refining agreement's mandatory terms and the refiner's reporting duties are set …

  نص القانون

  • Federal Law 41-FZ, art. 20(1)

• Switzerland: purchase, import, transit and transport into and through Switzerland of gold under Annex 26 (includes HS 7108) originating in Russia and exported from Russia after 4 August 2022 are prohibited (Art. 14d(1)); the same applies to such gold processed in a third country (Art. 14d(2)) and, s…

  نص القانون

  • Swiss Ukraine Ordinance SR 946.231.176.72 (Stand 21.09.2026), Art. 14d

• EU: it is prohibited to purchase, import or transfer, directly or indirectly, gold listed in Annex XXVI (HS 7108; 7112 91 gold waste and scrap; ex 7118 90 gold coins) that originates in Russia and was exported from Russia into the Union or to any third country after 22 July 2022 (art. 3o(1)); the sa…

  نص القانون

  • Regulation (EU) 833/2014 as amended by 2022/1269, art. 3o

• Japan: import of precious metals originating in Russia and shipped from Russia on or after 1 August 2022 requires the Minister of Finance's permission under FEFTA art. 19(2) (MOF Notice No 443 of 2006 as amended 25 July 2022, item 4); the government announced it on 5 July 2022 as an import ban.

  نص القانون

  • MOF Notice No 443 of 2006 as amended 25 Jul 2022, item 4

• UK: import of gold originating in Russia and exported from Russia on or after 21 July 2022 is prohibited (reg 46Z11, Chapter 4J inserted by SI 2022/850, in force 21 Jul 2022), with prohibitions on acquisition with intent to import, supply and delivery, technical assistance, financial services and br…

  نص القانون

  • Russia (Sanctions) (EU Exit) Regulations 2019, regs 46Z11-46Z16, 46Z16A-46Z16C

• US: import of gold of Russian Federation origin is prohibited from 28 Jun 2022, except gold located outside Russia before that date (OFAC determination under E.O. 14068 s. 1(a)(i)(A), amended version of 22 Dec 2023). U.S. persons may not deal with the Central Bank, the National Wealth Fund or the Mi…

  نص القانون

  • E.O. 14068 and the OFAC determination; E.O. 14024 as amended by E.O. 14114, E.O. 14068 s. 1(a)(i)(A); E.O. 14024 s. 11

    “the importation into the United States of … products of Russian Federation origin”

• Temporary ban from 1 June to 30 November 2026 on export from Russia of precious-metal waste and scrap (HS 7112) and electrical and electronic waste used mainly to recover precious metals (8549 21 000 0, 8549 29 000 0), with exceptions for samples of up to 500 g per batch exported by listed refiners …

  نص القانون

  • Government Decree 558 of 16.05.2026, para 1

• Legal entities, entrepreneurs and artist-jewellers operating with precious metals must be on the FPP special register kept in GIIS DMDK; those that should be registered and are not may not carry out operations (41-FZ art. 13¹(2)). Registration within 30 calendar days of state registration (Rules pa…

  نص القانون

  • 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

• Precious metals and products from them are transported by air, sea, inland water, rail or specialised equipped road vehicles under armed escort; raw materials with less than 1% gold (or 5% silver), jewellery, investment metals (within a weight limit set by the Government) and some other items may mo…

  نص القانون

  • Federal Law 41-FZ, art. 29(3)

حيث تصل البضاعة

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

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

  نص القانونالمبلغ غير مؤكد

  • Baggage Rules 2026, r.6; r.5 and Annexure-I item 5

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

  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 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

  نص القانونالمبلغ غير مؤكد

  • 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

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

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

  نص القانونالمبلغ غير مؤكد

• Customs duty on gold dore

  5.35% combined (BCD 5% + AIDC 0.35%) Gold dore bars with gold content not over 95% imported by actual users for refining (45/2025 S. No. 192, conditions 3 and 22)

  نص القانونالمبلغ غير مؤكد

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

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

  BCD 10% + AIDC 4.35% (11/2021 Sl. No. 15B, gold dore bar) = 14.35% 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)

  نص القانونالمبلغ غير مؤكد

  • 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)

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

  15% (dore 14.35%) HS 7108 bars; dore

  إرشاد رسميالمبلغ غير مؤكد

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

  6% combined (BCD 5%, AIDC 1%, SWS exempt) Gold bars (HS 7108)

  نص القانونالمبلغ غير مؤكد

  • 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%)

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

  15% combined (BCD 10%, AIDC 5%) All goods of heading 7108 other than dore (45/2025 TABLE I S. No. 196); silver 7106 likewise (S. No. 197)

  نص القانونالمبلغ غير مؤكد

  • 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)

• IGST on gold (Schedule IV, 3%)

  3% Heading 7108 gold (Schedule IV S. No. 5) and 7113 jewellery (S. No. 10), among other chapter 71 goods

  نص القانونالمبلغ غير مؤكد

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

• IGST exemption on gold imported by listed banks and agencies

  IGST nil 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

  نص القانون

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

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

  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) 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)

  نص القانونالمبلغ غير مؤكد

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

• BIS hallmarking fee

  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 القانونالمبلغ غير مؤكد

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

• 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…

  Rs 200000

  نص القانونالمبلغ غير مؤكد

  • Income-tax Act, 2025, ss.186, 451

• 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.

  100 kg per AA

  مصدر ثانويالمبلغ غير مؤكد

• 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.

  نص القانون

  • 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 ban…

  إرشاد رسمي

  • 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 upfro…

  إرشاد رسمي

  • 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)

• 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 …

  نص القانون

  • 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).

  إرشاد رسمي

• 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.

  مصدر ثانوي

• 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.…

  Rs 10 lakh cash

  نص القانونالمبلغ غير مؤكد

  • 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

• 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)…

  نص القانون

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

العودة إلى بلد المنشأ: عائدات التصدير