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Nelum
黄金

印度

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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消费市场精炼中心交易中心

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).

本页的可信程度

  • 法律原文 55
  • 官方指引 38
  • 二手资料 16
  • 未经核实 2
  • 未记录可信度等级 8
  • 研究备注 64
  • 未记录 15
  • 文本 6
  • 未说明 9

监管机构

  • Bureau of Indian Standards (BIS)

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

    网站
    https://www.bis.gov.in
    未记录可信度等级未记录

  • 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)

    网站
    https://incometaxindia.gov.in
    未记录可信度等级

  • 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

    网站
    https://www.cbic.gov.in
    未记录可信度等级未记录

  • 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

    网站
    https://www.dgft.gov.in
    未记录可信度等级

  • Directorate of Revenue Intelligence (DRI)

    Anti-smuggling enforcement; publishes Smuggling in India reports

    网站
    https://dri.nic.in
    未记录可信度等级

  • Financial Intelligence Unit - India (FIU-IND)

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

    网站
    https://fiuindia.gov.in
    未记录可信度等级

  • International Financial Services Centres Authority (IFSCA)

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

    网站
    https://ifsca.gov.in
    未记录可信度等级

  • 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)

    网站
    https://www.rbi.org.in
    未记录可信度等级

法律

  • 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)

    类型
    法案
    法律原文未记录

  • 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)

    类型
    条约
    法律原文未记录

    研究备注: [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

    类型
    通函
    生效日期
    2018-02-02
    法律原文

  • 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)

    引用
    Notifications No. 30/2024, 31/2024, 32/2024 and 33/2024-Customs, 23 Jul 2024
    类型
    通函
    生效日期
    2024-07-24
    废止日期
    2026-05-13
    法律原文未记录

    研究备注: [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%

    引用
    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
    类型
    通函
    生效日期
    2026-05-13
    法律原文未记录

    研究备注: 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

    引用
    Notification No. 22/2022-Customs
    类型
    通函
    生效日期
    2022-05-01
    法律原文未记录

    研究备注: 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

    引用
    s.25(1) Customs Act 1962; s.3(12) Customs Tariff Act 1975
    类型
    通函
    生效日期
    2025-11-01
    法律原文未记录

  • 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

    类型
    通函
    生效日期
    2000-05-08
    法律原文

    研究备注: [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)

    类型
    法案
    法律原文未记录

    研究备注: 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)

    类型
    指引
    生效日期
    2023-05-04
    官方指引

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

    引用
    Notification No. 02/2026-27
    类型
    通函
    生效日期
    2026-04-01
    二手资料未记录

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

    引用
    Notification No. 03/2026-27
    类型
    通函
    生效日期
    2026-04-02
    二手资料未记录

    研究备注: 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

    引用
    Notification No. 08/2025-26
    类型
    通函
    生效日期
    2025-05-19
    官方指引

    研究备注: [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

    引用
    Notification No. 44/2023
    类型
    通函
    生效日期
    2023-11-20
    官方指引

    研究备注: [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

    引用
    Public Notice No. 11/2026-27, F. No. 01/94/180/015/AM27/PC-4
    类型
    通函
    生效日期
    2026-05-14
    二手资料

    研究备注: 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)

    类型
    指引
    官方指引

    研究备注: 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)

    类型
    条例
    生效日期
    2023-04-01
    法律原文

    研究备注: [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

    类型
    通函
    生效日期
    2020-12-28
    官方指引

    研究备注: [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

    类型
    通函
    生效日期
    2020-12-28
    官方指引

    研究备注: [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)

    类型
    条例
    生效日期
    2021-06-01
    法律原文未记录

    研究备注: 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

    类型
    通函
    生效日期
    2025-10-10
    官方指引

    研究备注: [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)

    类型
    法案
    法律原文

  • 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)

    类型
    通函
    生效日期
    2022-05-25
    官方指引

    研究备注: 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.))

    引用
    Notifications 14/2026 and 15/2026-Customs (N.T.), 1 Feb 2026
    类型
    条例
    生效日期
    2026-02-02
    法律原文未记录

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

    类型
    条例
    法律原文未记录

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

    引用
    s.25(1) Customs Act 1962 r/w s.124 Finance Act 2021
    类型
    通函
    生效日期
    2021-02-02
    法律原文

    研究备注: 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

    引用
    Notification No. 18/2025-26
    类型
    通函
    生效日期
    2025-06-17
    未经核实

    研究备注: [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

    引用
    Public Notice No. 18/2026-27
    类型
    通函
    二手资料

  • 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

    类型
    法案
    法律原文

    研究备注: 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)

    引用
    s.5(1) IGST Act 2017; s.15(5) CGST Act 2017
    类型
    通函
    生效日期
    2025-09-22
    法律原文

    研究备注: 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

    类型
    法案
    生效日期
    2026-04-01
    法律原文

    研究备注: 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

    类型
    法案
    法律原文

    研究备注: 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.

印度涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

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

命令 · 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)

其他 · 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))

通知 · 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)

通知 · 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)

通知 · 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)

通知 · 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)

通知 · 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)

条约 · 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)

条约 · 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")

通知 · 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

通知 · 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)

通知 · 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

指引 · 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

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

Guidance on Reporting by Dealers in Precious Metals and Precious Stones

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

Hallmarking of Gold Jewellery and Gold Artefacts Order, 2020

命令 · 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

命令 · 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

命令 · 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

命令 · 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

通函 · 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

印度涉及黄金的全部法律

程序

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

适用情形: A foreign supplier puts bars into the IIBX ecosystem before sale to Indian buyers

渠道: IIBX (GIFT IFSC)

  1. 保管

    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

    执行方
    IIBX Qualified Supplier (LBMA- or UAEGD-approved refiner/supplier)
    对方
    IFSCA-approved vault manager in IFSC
    出具
    Vault inward record
    官方指引未记录

    研究备注: 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. 保管

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

    执行方
    Bullion depository in IFSC (BDR registry)
    所需
    Vault inward record
    出具
    BDR for bars deposited in IFSC vault
    官方指引
  3. 保管

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

    执行方
    Bullion depository in IFSC (BDR registry)
    出具
    BDR demat account statement
    官方指引

Jewellery manufacture, hallmarking and retail sale

适用情形: Gold is consumed in India

  1. 化验

    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)

    执行方
    BIS-registered jeweller / dealer in precious metals
    对方
    BIS-recognised Assaying and Hallmarking Centre
    出具
    Hallmark and HUID
    法律原文未记录

    法律依据: 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. 尽职调查

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

    执行方
    BIS-registered jeweller / dealer in precious metals
    出具
    Client KYC/CDD record
    法律原文

    法律依据: 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. 税费

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

    执行方
    BIS-registered jeweller / dealer in precious metals
    所需
    Hallmark and HUID
    出具
    Retail GST invoice for jewellery
    法律原文

    研究备注: 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. 申报

    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

    执行方
    BIS-registered jeweller / dealer in precious metals
    对方
    FIU-IND
    出具
    CTR; FIUREID
    法律原文

    法律依据: 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

适用情形: Imported gold leaves India as jewellery

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

  1. 许可

    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

    执行方
    DGFT (licensing authority)
    对方
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    出具
    Advance Authorisation (gold); Facility inspection report
    二手资料

    法律依据: 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

    研究备注: [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. 海关

    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

    执行方
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    所需
    Advance Authorisation (gold)
    出具
    Bill of Entry for gold imported against AA
    法律原文

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

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

  3. 海关

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

    执行方
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    所需
    Bill of Entry for gold imported against AA
    出具
    Shipping Bill for jewellery export
    官方指引

    法律依据: HBP 2023 para 4.84; FTP 2023 paras 4.36-4.37, HBP 4.84(b)

    研究备注: Shipping Bill procedure under the Customs Act not read (Act not held).

  4. 申报

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

    执行方
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    对方
    DGFT (licensing authority)
    出具
    Fortnightly AA performance report (CA-certified)
    二手资料

Passenger import of gold jewellery

适用情形: Gold arrives in passenger baggage

渠道: passenger baggage

  1. 海关

    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)

    执行方
    International passenger
    对方
    Indian Customs (CBIC)
    出具
    Baggage declaration
    法律原文未记录

    法律依据: 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

适用情形: Indian jeweller buys on IIBX and takes delivery into the Domestic Tariff Area

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

  1. 许可

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

    执行方
    India-UAE CEPA TRQ holder (DGFT allocation)
    二手资料

    法律依据: DGFT Notification 44/2023; Public Notice 18/2026-27

  2. 付款

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

    执行方
    Authorised Dealer Category-I bank
    对方
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    所需
    Qualified Jeweller approval
    出具
    Advance remittance (max 11 days) for IIBX purchase
    官方指引

    法律依据: 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. 定价

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

    执行方
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    对方
    Bullion exchange in GIFT IFSC (IIBX) and its clearing house
    所需
    Advance remittance (max 11 days) for IIBX purchase
    出具
    IIBX trade and settlement confirmation
    官方指引
  4. 保管

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

    执行方
    Bullion depository in IFSC (BDR registry)
    所需
    IIBX trade and settlement confirmation
    出具
    BDR extinguishment / withdrawal instruction
    官方指引
  5. 海关

    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%

    执行方
    Customs broker (CHA)
    所需
    BDR extinguishment / withdrawal instruction
    出具
    Bill of Entry for clearance from IFSC vault into DTA; Duty and IGST payment (IIBX delivery)
    法律原文未记录

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

    研究备注: 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. 运输

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

    执行方
    IFSCA-approved vault manager in IFSC
    对方
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    所需
    Bill of Entry for clearance from IFSC vault into DTA
    官方指引
  7. 申报

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

    执行方
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    对方
    Authorised Dealer Category-I bank
    所需
    Bill of Entry for clearance from IFSC vault into DTA
    出具
    Evidence of import lodged with AD bank (IDPMS)
    官方指引

    法律依据: 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

适用情形: India receives refined bars (995/999.9) from a foreign supplier for the domestic market

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

  1. 尽职调查

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

    执行方
    Nominated bank (RBI-authorised to import gold)
    对方
    Foreign bullion supplier / consignor
    出具
    Bank KYC/AML file on foreign supplier
    官方指引

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

    研究备注: 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. 运输

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

    执行方
    Foreign bullion supplier / consignor
    对方
    Nominated bank (RBI-authorised to import gold)
    官方指引

    法律依据: RBI Master Direction - Import of Goods and Services, para C.11.1(ii)

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

  3. 海关

    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

    执行方
    Nominated bank (RBI-authorised to import gold)
    出具
    Bill of Entry (nominated agency/bank import); Duty and IGST payment (nominated import)
    法律原文

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

    研究备注: [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. 定价

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

    执行方
    Nominated bank (RBI-authorised to import gold)
    对方
    BIS-registered jeweller / dealer in precious metals
    出具
    GST invoice on sale of bullion to jeweller
    二手资料

    研究备注: 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. 付款

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

    执行方
    Authorised Dealer Category-I bank
    对方
    Foreign bullion supplier / consignor
    出具
    Payment to foreign supplier (within 90 days of shipment)
    官方指引

    法律依据: RBI Master Direction - Import of Goods and Services, para C.11.2

  6. 申报

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

    执行方
    Nominated bank (RBI-authorised to import gold)
    所需
    Bill of Entry (nominated agency/bank import)
    出具
    Evidence of import lodged with AD bank (IDPMS)
    官方指引

    法律依据: RBI Master Direction - Import of Goods and Services, paras C.7.1, C.8, C.10

    研究备注: Correction: "extendable to 12 months" is not in the Master Direction and was removed.

Import and refining of gold dore by a domestic refinery

适用情形: India receives dore from an origin country for refining

渠道: refinery under actual-user condition

  1. 海关

    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%

    执行方
    Domestic gold refinery (dore importer under actual-user condition)
    出具
    Bill of Entry for gold dore (actual-user); Duty and IGST payment on dore
    法律原文

    法律依据: 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

    研究备注: [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. 精炼

    Refine dore to 995/999.9 bars and issue outturn assay

    执行方
    Domestic gold refinery (dore importer under actual-user condition)
    所需
    Bill of Entry for gold dore (actual-user)
    出具
    Refinery outturn assay; List of refined bars produced
    未经核实

    研究备注: 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. 税费

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

    执行方
    Domestic gold refinery (dore importer under actual-user condition)
    对方
    BIS-registered jeweller / dealer in precious metals
    出具
    GST invoice on sale of refined bars
    法律原文

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

Periodic reporting by gold importers and dealers

适用情形: Ongoing

  1. 申报

    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

    执行方
    Authorised Dealer Category-I bank
    出具
    R132/R133 return
    官方指引

    法律依据: RBI Master Direction - Import of Goods and Services, para C.11.1

  2. 申报

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

    执行方
    BIS-registered jeweller / dealer in precious metals
    所需
    Client KYC/CDD record
    法律原文

    法律依据: PMLA s.12(3)-(4); DGA guidelines paras 4.6, 5.4.2, PMLA s.12(3)-(4)

Sale of bullion on IIBX

适用情形: Qualified Supplier sells vaulted bullion to Indian buyers

渠道: IIBX

  1. 定价

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

    执行方
    IIBX Qualified Supplier (LBMA- or UAEGD-approved refiner/supplier)
    对方
    Bullion exchange in GIFT IFSC (IIBX) and its clearing house
    所需
    BDR for bars deposited in IFSC vault
    官方指引未记录
  2. 付款

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

    执行方
    Bullion exchange in GIFT IFSC (IIBX) and its clearing house
    出具
    IIBX trade and settlement confirmation
    官方指引

许可与登记

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

    持有人
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    签发机构
    DGFT Regional Authority
    法律原文

    法律依据: 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)

    研究备注: [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

    持有人
    BIS-recognised Assaying and Hallmarking Centre
    签发机构
    BIS
    法律原文未记录

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

    持有人
    Domestic gold refinery (dore importer under actual-user condition)
    签发机构
    BIS
    官方指引

    法律依据: BIS (Hallmarking) Regulations 2018 Chapter III; BIS Guidelines for Refinery or Mint (2018)

    研究备注: 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

    持有人
    BIS-registered jeweller / dealer in precious metals
    签发机构
    BIS
    有效期
    Five years (reg. 4(2)), renewable (reg. 6)
    法律原文未记录

    法律依据: 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)

    持有人
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    签发机构
    Bullion depository in IFSC
    二手资料

    研究备注: 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

    持有人
    DGFT-nominated agency (non-bank)
    签发机构
    DGFT
    官方指引

    法律依据: FTP 2023 para 4.40; HBP Appendix 4B part C; HBP para 4.93, FTP 4.40(ii)

  • Nominated-bank authorisation to import gold

    持有人
    Nominated bank (RBI-authorised to import gold)
    签发机构
    RBI (banks listed in HBP Appendix 4B and in Lists 13-14 of Notification 45/2025-Customs)
    有效期
    Financial year: FY 2025-26 lists valid 1 Apr 2025 to 31 Mar 2026
    官方指引

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

    研究备注: [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

    持有人
    Domestic gold refinery (dore importer under actual-user condition)
    签发机构
    Customs (conditions of Notification 45/2025-Customs); BIS licence for refineries is separate and voluntary
    法律原文

    法律依据: 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

    持有人
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    签发机构
    SEZ Development Commissioner
    官方指引

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

    TRQ authorisation (quantity allocation)

    持有人
    India-UAE CEPA TRQ holder (DGFT allocation)
    签发机构
    DGFT
    有效期
    Financial year; FY2025-26 authorisations extended from 30 Jun 2026 to 30 Sep 2026
    法律原文

    法律依据: 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

    持有人
    BIS-registered jeweller / dealer in precious metals
    签发机构
    FIU-IND
    官方指引

    法律依据: FIU-IND guidance paras 5 and Annexure II; DGA guidelines para 3.5

  • GST registration

    持有人
    BIS-registered jeweller / dealer in precious metals
    签发机构
    GST authorities
    官方指引

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

  • Importer-Exporter Code (IEC)

    持有人
    DGFT-nominated agency (non-bank)
    签发机构
    DGFT
    法律原文

    法律依据: 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

    持有人
    IFSCA Qualified Jeweller (buys on IIBX, buy-only)
    签发机构
    IFSCA via IIBX
    官方指引

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

    研究备注: [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

    持有人
    IIBX Qualified Supplier (LBMA- or UAEGD-approved refiner/supplier)
    签发机构
    IIBX / IFSCA
    官方指引未记录

    研究备注: 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)

    持有人
    Jewellery manufacturer-exporter (Advance Authorisation holder, SEZ/EOU unit)
    签发机构
    Gem & Jewellery Export Promotion Council
    官方指引

税费

  • 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)

    税率
    Duty-free jewellery up to 40 g (female passenger) or 20 g (other passengers)
    法律原文未记录

    法律依据: Baggage Rules 2026, r.6; r.5 and Annexure-I item 5

    研究备注: 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

    税率
    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
    计税基础
    Assessable value
    法律原文未记录

    法律依据: 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

    研究备注: 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

    税率
    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)
    法律原文

  • 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)

    税率
    5.35% combined (BCD 5% + AIDC 0.35%)
    法律原文

    法律依据: 30/2024 (BCD); 32/2024 (AIDC); from 1 Nov 2025 45/2025 S. No. 192

    研究备注: 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)

    税率
    BCD 10% + AIDC 4.35% (11/2021 Sl. No. 15B, gold dore bar) = 14.35%
    计税基础
    Assessable value
    缴纳人
    Refiner (actual user)
    征收机构
    Customs
    法律原文未记录

    法律依据: 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)

    研究备注: [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

    税率
    15% (dore 14.35%)
    官方指引

    研究备注: 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)

    税率
    6% combined (BCD 5%, AIDC 1%, SWS exempt)
    计税基础
    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))
    缴纳人
    Importer of record
    征收机构
    Customs
    法律原文未记录

    法律依据: 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%)

    研究备注: [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)

    税率
    15% combined (BCD 10%, AIDC 5%)
    计税基础
    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))
    缴纳人
    Importer of record
    征收机构
    Customs
    法律原文

    法律依据: 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)

    研究备注: 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

    税率
    3%
    法律原文

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

    研究备注: 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

    税率
    IGST nil
    缴纳人
    Nominated bank / agency
    征收机构
    Customs
    法律原文

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

    研究备注: [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)

    税率
    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)
    计税基础
    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)
    缴纳人
    Eligible passenger
    征收机构
    Customs
    法律原文

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

    研究备注: [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)

    税率
    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
    计税基础
    LBMA price of contained/produced gold
    缴纳人
    Holder of a mining lease
    征收机构
    State Government
    法律原文

    法律依据: MMDR Act 1957 s.9 and Second Schedule, s.9(2); Second Schedule item 21

    研究备注: [inferred] Collector (State Government as lessor) is not stated in the extract read.

  • BIS hallmarking fee

    税率
    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
    法律原文未记录

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

管制

  • 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.

    类型
    进口限制
    门槛
    100 kg per AA
    生效日期
    2026-05-14
    二手资料

    研究备注: [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.

    类型
    跨境申报
    生效日期
    2026-02-02
    法律原文未记录

    法律依据: 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).

    类型
    外汇管制
    官方指引

    法律依据: 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.

    类型
    进口限制
    生效日期
    2025-05-19
    官方指引

    法律依据: 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)

    研究备注: [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.

    类型
    金条标准
    生效日期
    2021-06-01
    法律原文未记录

    法律依据: 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).

    类型
    金条标准
    官方指引未记录

    研究备注: 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.

    类型
    进口限制
    生效日期
    2026-04-01
    二手资料未记录

    研究备注: [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).

    类型
    反洗钱
    门槛
    Rs 10 lakh cash
    生效日期
    2020-12-28
    法律原文

    法律依据: 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

    研究备注: [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.

    类型
    原产地标识
    法律原文未记录

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

    研究备注: 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.

    类型
    现金限额
    门槛
    Rs 200000
    生效日期
    2026-04-01
    法律原文

    法律依据: Income-tax Act, 2025, ss.186, 451

    研究备注: Act as enacted; Finance Act 2026 amendments to s.186 not checked.

贸易流量

  • 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.

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

    二手资料未记录

    研究备注: 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.

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

    二手资料

  • 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.

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

    官方指引未记录

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

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • 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.

    二手资料未记录

  • [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.

    法律原文

  • [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.

    法律原文未记录

  • 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.

    二手资料

  • 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.

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

    二手资料

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

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

    可能所在
    https://content.dgft.gov.in/Website/Appendix+4B.pdf (updated version); CBIC notifications after 21 Aug 2026
    未获取原因
    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)
    影响
    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.

    缺失文件
    CBIC tax-information portal files (see laws/_work/in-fetch.tsv)
    可能所在
    https://taxinformation.cbic.gov.in/content/pdf/tax_repository/customs/notifications/... (returns the PDF base64 in JSON)
    未获取原因
    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.
    影响
    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.

    可能所在
    Department of Commerce CEPA page (commerce.gov.in)
    未获取原因
    The held agreement copy has cover pages only for Annexes 2A/2B; the applied TRQ is read in Notification 22/2022-Customs
    影响
    in.law-cepa

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

    缺失文件
    Customs Act 1962 (current consolidation)
    可能所在
    https://www.indiacode.nic.in/bitstream/123456789/2475/1/a1962-52.pdf; CBIC portal "explore-act" pages
    未获取原因
    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
    影响
    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).

    缺失文件
    DGFT notifications and public notices
    可能所在
    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)
    未获取原因
    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.
    影响
    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).

    可能所在
    https://dri.nic.in/main/smgReports
    未获取原因
    The 2024-25 page on dri.nic.in (held) is an empty shell; the reports list has no extractable PDF links; press mentions only
    影响
    in.div-smuggling-duty

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

    可能所在
    https://www.dgft.gov.in/CP/?opt=ft-policy
    未获取原因
    FTP 2023 and HBP Chapter 4 as issued (1 Apr 2023) are held; the as-amended versions are on the blocked DGFT site (403)
    影响
    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.

    可能所在
    https://ifsca.gov.in (Legal Framework > Circulars); https://www.iibx.co.in/Circular/Index
    未获取原因
    IFSCA circulars page is script-driven (no links in the HTML fetched by the Mac host); IIBX site returns 403 to the Mac host
    影响
    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.

    缺失文件
    none identified
    可能所在
    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.))
    未获取原因
    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.
    影响
    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.

    缺失文件
    Unlawful Activities (Prevention) Act 1967; Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act 2005
    可能所在
    indiacode.nic.in; https://fiuindia.gov.in (Legislation > Section 12A of WMD Act)
    未获取原因
    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).
    影响
    in.ctl-pmla-dpms

经过印度的路线

国家对

来源

该国研究引用的每一个来源，以及阅读了多少、如何阅读。