Unworked or simply sawn or roughly shaped

CN code 7103 10 covers precious and semi-precious stones (excluding diamonds) in an unworked or simply sawn or roughly shaped state. This subheading includes raw rubies, sapphires, emeralds, topazes, garnets, amethysts, aquamarines, opals, and tourmalines that have not been subjected to cutting, polishing, or engraving processes. The stones may have been split or roughly shaped to facilitate transport but have not undergone finishing operations that give them their final form and lustre. Classification requires distinguishing these stones from synthetic stones (heading 7104) and from diamonds (heading 7102). The customs declaration must specify the weight in carats, the type of stone, and the country of origin. The customs value is determined based on the transaction value supported by a gemmological certificate. Unworked precious stones serve as raw materials for the jewellery industry and are traded on gemstone exchanges worldwide.

Importing unworked precious stones into the European Union is subject to several regulatory frameworks. While the Kimberley Process Certification Scheme applies exclusively to rough diamonds, customs authorities may request documentation confirming the legal origin of other precious stones, particularly from conflict-affected regions. For organic stones such as unworked coral, CITES regulations apply, requiring appropriate export and import permits. EU sanctions prohibiting imports of certain goods originating from Russia and Belarus have been in effect since 2022 and may affect trade flows. Duty rates should be verified in the current TARIC database or ISZTAR4 system, as they may vary depending on the stone type and country of origin. The importer should hold a gemmological certificate issued by a recognised laboratory, a commercial invoice with a detailed product description, and transport documentation. Anti-Money Laundering regulations may require additional verification for high-value transactions involving precious stones.

When importing unworked precious stones classified under CN code 7103 10 into the EU, proper documentation should be arranged at the purchasing stage. A gemmological certificate from a recognised laboratory such as GIA, Gubelin, or SSEF provides the basis for customs valuation and eliminates the risk of disputes with customs authorities. It is advisable to obtain Binding Tariff Information (BTI) ruling to ensure correct classification of the goods. Precious stones are subject to phytosanitary controls only in the case of organic materials. Transport should be insured to a value corresponding to the consignment and the customs declaration must contain an accurate description including the stone type, carat weight, and state of processing. In 2026, importers should verify whether the country of origin is subject to EU trade restrictions. For VAT purposes, unworked precious stones do not benefit from the exemptions provided for investment gold and are subject to the standard rate of value added tax.

Unworked precious stones (rubies, sapphires, emeralds) under CN 7103 10 carry a 0% EU duty. Import of rough diamonds requires a Kimberley Process certificate. Customs value is determined by gemological assessment.