Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport

Heading 7103 covers precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded, but not strung, mounted or set. This includes rubies, sapphires, emeralds, opals, topazes, amethysts, garnets, turquoise, aquamarines and other mineral stones valued for their colour, transparency and hardness. Customs duty rates for precious and semi-precious stones are 0%. Import requires proper valuation and documentation of origin. Certain types of gemstones from specific regions may be subject to EU sanctions or trade restrictions. Classification requires distinguishing between natural and synthetic stones (heading 7104). Heading 7103 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 7103 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.

Customs duty rates for precious and semi-precious stones are 0%. Import requires proper valuation and documentation of origin. Classification requires distinguishing between natural and synthetic stones (heading 7104). Precious and semi-precious stones are duty-free (0%) but require accurate customs valuation. Distinguish natural stones (heading 7103) from synthetic or reconstructed stones (heading 7104) for classification. A gemmological certificate from a recognised laboratory (e.g. GIA, Guebelin) facilitates customs clearance. Check whether the stones originate from countries subject to EU sanctions, which could prevent import. When importing goods under heading 7103 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 7103 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 7103 covers precious stones (other than diamonds) and semi-precious stones. This includes rubies, sapphires, emeralds, opals, topazes, amethysts, garnets, turquoise, aquamarines and other mineral stones. Distinction from 7102 (diamonds, whether or not worked, but not) and 7104 (synthetic or reconstructed precious or s) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.