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HS 7108.12Metals

HS Code for Gold Doré Bars (HS 7108.12)

Doré is semi-refined gold (typically 60-90% Au, balance Ag and base metals) cast at mine site for shipment to a refinery. LBMA Responsible Gold Guidance mandates KYC on all doré inputs. Switzerland (Metalor, Argor-Heraeus, PAMP, Valcambi), UAE (Kaloti, Emirates Gold) and India (MMTC-PAMP) are the major refining hubs.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
7108.11Gold in powder form, non-monetary
7108.12Gold in other unwrought forms, non-monetary (includes doré)
7108.13Gold in semi-manufactured forms
7108.20Gold, monetary
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
Switzerland
0%
Free-port refining regime.
UAE
0%
Federal Decree Law 20/2018 KYC + Kimberley-style due diligence from 2023.
India
10% BCD
Plus 5% AIDC + 3% GST; MMTC/nominated agencies scheme.
Turkey
0%
Istanbul Gold Refinery hub.

Worked landed-cost example

50 kg doré (75% Au, 20% Ag), FOB Accra USD spot-referenced, CIF Dubai (refining)

Contained Au (37.5 kg) at spot USD 2,650/ozUSD 3,196,875
Contained Ag (10 kg) at spot USD 30/ozUSD 9,645
Refining TC/RC (0.20% + USD 1/oz)≈ USD 8,000
Freight + insured logistics (Brinks/Loomis)USD 12,000
UAE dutyUSD 0
Net payable to miner ≈ USD 3,186,520 after refining margin.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · LBMA Responsible Gold Guidance v9 (2021).
  • · OECD Due Diligence Guidance for Minerals from Conflict-Affected Areas.
  • · US Dodd-Frank Section 1502 (conflict minerals) - indirect gold reporting.
  • · EU Conflict Minerals Regulation 2017/821.
Top exporting countries
  • · Ghana
  • · Peru
  • · Mali
  • · Burkina Faso
  • · Papua New Guinea

Frequently asked questions

Why does UAE dominate doré refining?

Zero import duty, mature logistics (DGCX, Emirates NBD gold-backed finance), and until 2023 lighter KYC. Post-FATF grey listing and Federal Decree 20/2018, UAE now requires OECD-aligned due diligence - flows are stabilising but still command ~35% of African doré.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for metals.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United Arab Emirates →
VAT · 5% standard
Import into Türkiye →
KDV (VAT) · 20% standard, 10% reduced, 1% basic goods (from July 2023)
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced

Metals landed-cost pages: every destination market

Jump straight to the metals import guide for any of the destination markets we cover.

Related commodity guides

HS 72Metals
HS Code for Iron & Steel (Chapter 72) →
HS 2601Metals
HS Code for Iron Ore (HS 2601) →
HS 74Metals
HS Code for Copper (Chapter 74 & 2603) →
HS 76Metals
HS Code for Aluminium (Chapter 76) →

Related tools

HS Code Lookup →
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Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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