Perły naturalne lub hodowlane, nawet obrobione lub sortowane, ale nienawleczone, oprawione lub obsadzone; perły naturalne lub hodowlane, tymczasowo nawleczone dla ułatwienia transportu (z wył. imitacji pereł naturalnych i macicy perłowej)

Heading 7101 covers natural or cultured pearls, whether or not worked or graded, but not strung, mounted or set. Natural pearls form without human intervention in marine or freshwater molluscs. Cultured pearls result from the deliberate insertion of a nucleus into a mollusc. This includes unset loose pearls as well as pearls temporarily strung for ease of transport. Import of pearls into the EU is duty-free (0% rate). Natural and cultured pearls may require certificates of authenticity issued by recognised gemmological laboratories. Heading 7101 is part of Chapter 71 (pearls, precious stones, precious metals and jewellery) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 7101 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 7101 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Cultured pearls result from the deliberate insertion of a nucleus into a mollusc. Import of pearls into the EU is duty-free (0% rate). Natural and cultured pearls may require certificates of authenticity issued by recognised gemmological laboratories. Correct classification requires distinguishing between natural and cultured pearls. Natural and cultured pearls are duty-free (0% rate) but require correct tariff classification. An authenticity certificate from a recognised gemmological laboratory facilitates customs clearance and confirms value. Pearls temporarily strung for transport are still classified under heading 7101, not as jewellery. Check whether the mollusc species is subject to CITES regulations, particularly for marine pearls. When importing goods under heading 7101 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 7101 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 7101 covers natural and cultured pearls, raw and worked. Key distinction: natural pearls (harvested from the sea) vs cultured (nucleus implanted) - both here, but different subheadings. Imitation pearls (artificial) - 7117, not 7101. Pearl strings temporarily strung for transport - here, but finished pearl jewellery - 7116. Common mistake: glass pearls as natural. Decisive: biological pearl origin.