Diamonds, whether or not worked, but not mounted or set

Heading 7102 covers diamonds, whether or not worked, but not mounted or set. This includes industrial diamonds (unsuitable for jewellery) and gem-quality diamonds. Industrial diamonds include bort, drilling and cutting diamonds, and diamond powder. Gem diamonds are stones suitable for setting in jewellery. Import of diamonds into the EU is subject to the Kimberley Process Certification Scheme, aimed at eliminating trade in so-called conflict diamonds. The duty rate is 0% for both rough and polished diamonds. Heading 7102 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 7102 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 7102 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.

Import of diamonds into the EU is subject to the Kimberley Process Certification Scheme, aimed at eliminating trade in so-called conflict diamonds. The duty rate is 0% for both rough and polished diamonds. Each consignment of rough diamonds must be accompanied by a Kimberley Process certificate issued by the authorised body of the exporting country. Import of rough diamonds requires a Kimberley Process certificate - without it the consignment will be detained at the EU border. Industrial and gem diamonds are duty-free (0% rate) but require correct subheading classification. The customs value of diamonds is determined based on the commercial invoice and may be verified by an expert if doubts arise. Diamond powder and bort are classified as industrial diamonds - they do not require a Kimberley Process certificate. When importing goods under heading 7102 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 7102 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 7102 covers diamonds, whether or not worked, but not mounted or set. This includes industrial diamonds (unsuitable for jewellery) and gem-quality diamonds. Distinction from 7101 (natural or cultured pearls, whether or n) and 7103 (precious stones (other than diamonds) an) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.