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71049100
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN›Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport

Diamonds

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
27 docs
C101L147Y699Y705Y709Y711+21
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R2261/98
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
Preferences
AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%DOEd-D /L-SEH 0%EBA 0%EEA 0%EG 0%ESA 0%FJ 0%FO 0%GB 0%GH 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%US 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM904
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD906
The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500
Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
2

Binding Tariff Information

BTI classification examples

DEgold897/25-1

Synthetic polycrystalline industrial diamonds

steelGRI 1GRI 5bGRI 6
DEgold952/23-1

Synthetic quartz crystals, roughly shaped

syntetyczny kwarcGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of synthetic stone dust and powder under CN code 7104 91

CN code 7104 91 covers dust and powder obtained from synthetic or reconstructed precious or semi-precious stones. These materials are produced through crushing, grinding, or processing synthetic stones such as synthetic corundum (sapphire, ruby), synthetic spinel, synthetic quartz, and synthetic yttrium aluminium garnet (YAG). These dusts and powders are widely used in industry as abrasive materials for polishing and grinding optical components, electronics, ceramics, and metals. They should not be confused with diamond dust (heading 7105) or full-size synthetic stones (other subheadings of 7104). Classification requires confirmation that the material is synthetic (laboratory-produced) rather than natural and that it is in dust or powder form. The customs declaration should specify the chemical composition, particle size, and intended industrial application of the material.

Import regulations for synthetic stone dust and powder

Importing synthetic stone dust and powder into the European Union follows standard customs procedures. Duty rates for this code should be checked in the current TARIC database or ISZTAR4 system, as they may vary according to the chemical composition and intended use. For materials with dual-use applications, such as certain abrasive powders used in defence or nuclear industries, additional export controls and licensing requirements may apply under EU Regulation 2021/821. The importer should hold a Safety Data Sheet (SDS), a commercial invoice containing a detailed material description including chemical composition and particle size, and a certificate of analysis from the manufacturer. Transport of dusts and powders must comply with regulations for bulk materials, including appropriate packaging to prevent dust release. These materials are not subject to CITES regulations or the Kimberley Process Certification Scheme.

Practical considerations for importing synthetic stone powders

When planning the import of synthetic stone dust and powder under CN code 7104 91, several important considerations apply. Correct classification requires precise determination of whether the material is synthetic or natural, as this affects both the customs code and the duty rate. A certificate of analysis from the manufacturer confirming chemical composition, purity, and particle size is essential for customs clearance. The customs value is determined based on the transaction price, and standard VAT rates apply to these materials. In 2026, importers should check whether the producer is subject to EU sanctions, particularly for imports from Russia or Belarus. Synthetic stone dusts and powders are not subject to CBAM obligations. For large import volumes, simplified procedures or Authorised Economic Operator (AEO) status may be worth considering to expedite customs clearance. Packaging must meet transport standards for bulk materials and be appropriately labelled.

Synthetic stone dust - CN 7104 91

Dust and powder of synthetic or reconstructed precious stones under CN 7104 91 carry a 0% EU duty.

Frequently asked questions

What are the uses of synthetic stone dust and powder (CN code 7104 91)?
Synthetic stone dust and powder is primarily used as an abrasive material in grinding, polishing, and surface finishing processes. Applications include the optical industry for lens polishing, electronics for semiconductor processing, ceramics manufacturing, and precision metalworking. Synthetic corundum (aluminium oxide) powder is one of the most widely used industrial abrasive materials. Other applications include thermal spray coatings and advanced ceramic manufacturing.
Are synthetic stone powders subject to dual-use controls?
Some synthetic stone dusts and powders may be subject to dual-use controls under EU Regulation 2021/821 if their technical specifications match the parameters defined in the annexes to that regulation. This applies particularly to materials of very high purity and precise particle size used in defence or nuclear applications. In most cases, standard abrasive powders for general industrial use are not subject to these restrictions.
How to distinguish CN code 7104 91 from code 7105 (diamond dust)?
CN code 7104 91 covers dust and powder from synthetic precious stones other than diamonds, such as synthetic corundum, spinel, or garnet. Heading 7105 is reserved exclusively for diamond dust and powder, whether natural or synthetic. The key distinguishing criterion is the chemical composition of the material. Corundum powders (aluminium oxide) are classified under 7104 91, while crystalline carbon (diamond) powders fall under heading 7105.
What is the EU duty on synthetic stone dust CN 7104 91?
Synthetic stone dust under CN 7104 91 carries a 0% EU duty. Import VAT applies.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Diamonds" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Diamonds" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate