71181000
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN›Coin
Coin (other than gold coin), not being legal tender
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
15 docs
X847Y721Y722Y724Y748Y946+9
Preferences
ERGA OMNES 0%AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%EBA 0%EEA 0%EG 0%EH 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%WS 0%XC 0%XL 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences 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 “EH”.
CD906The 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
CD500Eligibility 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.
Export control on luxury goodsBYR0765/06
Export control on luxury goods
BYR0765/06
Documents / references
X847Y721Y722Y724Y748
Conditions
- Y001Other conditions: X847- Import/export allowed after control
- Y005Other conditions: Y724- Import/export allowed after control
- Y010Other conditions: Y721- Import/export allowed after control
- Y020Other conditions: Y722- Import/export allowed after control
- Y030Other conditions: Y748- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD929It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods, whether or not originating in the Union, as listed in Annex XXV, to any natural or legal person, entity or body in Belarus or for use in Belarus.The prohibition shall apply to luxury goods listed in Annex XXV insofar as their value exceeds EUR 300 per item, unless otherwise specified in that Annex.Article 1ga - Regulation (EC) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946
Conditions
- Y001Other conditions: Y946- Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Documents / references
Y945Y946
Conditions
- Y001Other conditions: Y945- Import/export allowed after control
- Y002Other conditions: Y946- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
Export control on luxury goodsRUR0833/14
Export control on luxury goods
RUR0833/14
Documents / references
Y821Y822
Conditions
- Y001Other conditions: Y821- Import/export allowed after control
- Y010Other conditions: Y822- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V047Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic value, as well as collector's pieces referred to in art. 43 paragraph 1 point 7 of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2020, item 106, as amended)
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Parent code
7118CoinCodes in the same group
5
Binding Tariff Information
BTI classification examples
SKgold108/25/9
Coin blanks for minting
steelGRI 1GRI 2aGRI 6
ESgold24SOL341
Silver coins 0.999 purity for collections
silverGRI 1GRI 6
BEgold.013.291
Fine silver coin (Britannia) for collectors
silverGRI 1GRI 6
BEgold.020.378
Silver Krugerrand coin for collectors
silverGRI 1GRI 6
BEgold.020.379
Silver Kangaroo coin from Perth Mint
silverGRI 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 non-collector gold coins under CN code 7118 10
CN code 7118 10 covers coins of gold that are not collectors' or numismatic coins. These are coins struck by state mints or authorised institutions that were or are legal tender in the issuing country but are traded primarily for their gold content rather than collector value. The most commonly imported coins in this category include the Krugerrand (South Africa), American Gold Eagle (USA), Gold Maple Leaf (Canada), Wiener Philharmoniker (Austria), Britannia (United Kingdom), and Australian Gold Kangaroo (Australia). These coins have a specified gold content (most commonly 1 troy ounce, but also fractional sizes) and fineness (999.9 or 916.7). Classification requires distinguishing from collector coins (which may be subject to different regulations) and from coins of other metals. The customs declaration should specify the coin type, issuer, year of issue, gold fineness, weight, and quantity.
Regulations governing the import of gold coins
Importing gold coins into the European Union is subject to specific tax and customs regulations. Duty rates should be verified in the TARIC database or ISZTAR4 system. Gold coins meeting the criteria for investment gold may be exempt from VAT under Articles 344-356 of the VAT Directive. To qualify as investment gold, coins must meet the following conditions: struck after 1800, have a fineness of at least 900/1000, be or have been legal tender in the issuing country, and be sold at a price not exceeding 80% above the open market value of the gold content. The European Commission annually publishes a list of coins meeting these criteria. EU sanctions prohibit the import of gold from Russia and Belarus, including coins. AML regulations impose customer identification and transaction reporting obligations on entities trading in gold coins. Transport requires specialist insurance.
Practical aspects of importing gold coins
When importing gold coins under CN code 7118 10, the key issue is determining whether the coins qualify as VAT-exempt investment gold. The European Commission's annually published list identifies coins meeting the exemption criteria. The importer should check whether specific coins appear on this list. The customs value of gold coins is determined based on the transaction price, which should correspond to current gold quotations plus the coin premium. In 2026, particular care should be taken to verify that coins do not originate from countries subject to EU sanctions. Gold coin transport requires specialist insurance, secured vehicles, and often security escorts due to the high consignment value. Coin authenticity should be confirmed by a mint certificate or certificate from a recognised dealer. Gold coins are not subject to CBAM obligations. AEO status is recommended for entities regularly importing coins.
Customs clearance procedure for non-collector gold coins (CN 7118 10)
The customs clearance procedure for non-collector gold coins under CN code 7118 10 begins with filing a customs declaration in the national import system. The importer must present a commercial invoice, transport document, certificate of origin where applicable, and a precious metal fineness certificate. Customs may take samples for laboratory analysis to verify composition. After release, customs duties and import VAT become payable. The total clearance time typically ranges from one to three working days depending on the Member State.
Frequently asked questions
Are gold coins exempt from VAT?
Gold coins may be VAT-exempt as investment gold if they meet the criteria in Articles 344-356 of the VAT Directive: struck after 1800, fineness of at least 900/1000, legal tender in the issuing country, and a selling price not exceeding 80% above the open market gold value. The European Commission publishes an annual list of qualifying coins. Coins not on the list are subject to the standard VAT rate.
Which gold coins are most commonly imported into the EU?
The most commonly imported gold coins include the Krugerrand (South Africa, 916.7/1000), American Gold Eagle (USA, 916.7/1000), Canadian Gold Maple Leaf (Canada, 999.9/1000), Wiener Philharmoniker (Austria, 999.9/1000), Britannia (United Kingdom, 999.9/1000), and Australian Gold Kangaroo (Australia, 999.9/1000). These coins are available in various weights from 1/20 to 1 troy ounce.
How do EU sanctions affect the import of gold coins?
EU sanctions prohibit the import of gold originating from Russia and Belarus, including gold coins. The ban covers coins struck from gold mined or refined in those countries. The importer must verify the origin of the coins and ensure no sanctions are breached. Coins issued by Russian or Belarusian mints may not be imported into the EU.
Are non-collector gold coins under CN 7118 10 subject to anti-dumping duties?
The applicability of anti-dumping duties for CN code 7118 10 depends on current EU regulations and the country of origin. Anti-dumping duties are imposed on specific products from designated countries. The current status can be verified in the.
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