71039900
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN›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
Other
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
8 docs
Y946Y945Y821Y822N864N954+2
Standard rates
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 text
From 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.
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
N864N954Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y003Other conditions: N864- Import allowed
- Y005Other conditions: N954- 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
N864N954Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y004Other conditions: N864- 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%
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%
4
Binding Tariff Information
BTI classification examples
DEgold622/25-1
Green aventurine quartz stone for facial massage
awenturyn (kwarc)GRI 1GRI 6
FRgold25-02345
Retail set: 4 roll-on applicators with gemstones and user guide
kamienie szlachetne (jasper, fluoryt, kryształ górski, lapis lazuli)GRI 1GRI 2bGRI 3cGRI 5bGRI 6
FRgold23-06096
Gemstone advent calendar set with booklet and pouch
kamienie szlachetne i półszlachetne (polerowane)GRI 1GRI 2bGRI 3bGRI 5aGRI 5bGRI 6
DEgold665/24-1
Assorted polished gemstones for decoration
kamienie półszlachetne (mieszanka)GRI 1GRI 3bGRI 5bGRI 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.
Understanding CN code 7103 99 for worked precious stones
CN code 7103 99 covers precious and semi-precious stones (excluding diamonds) that have been worked, meaning they have undergone cutting, polishing, engraving, or other finishing operations not classified elsewhere within heading 7103. This subheading includes faceted rubies, sapphires, emeralds, topazes, amethysts, opals, and other natural stones that have been processed to a state suitable for setting in jewellery or for collector and industrial applications. These stones differ from unworked stones (7103 10) in that they have undergone processes giving them a defined shape, brilliance, and enhanced jewellery value. Correct classification requires confirming that the stone is natural rather than synthetic and verifying the type of processing applied. The customs declaration should specify the carat weight, cut type, clarity, colour, and country of origin of each stone.
Regulatory framework for importing worked precious stones
Importing worked precious stones into the EU is subject to customs and trade regulations. Duty rates depend on the stone type and should be verified in the current TARIC database or ISZTAR4 system. Organic stones such as worked coral fall under CITES regulations and require appropriate permits. EU sanctions on imports of certain goods from Russia and Belarus are in force and may affect the availability of stones from these origins. Anti-Money Laundering regulations under the Fifth AML Directive impose customer identification and suspicious transaction reporting obligations on entities dealing in precious stones above specified thresholds. The importer should possess a gemmological certificate confirming authenticity and stone parameters, a commercial invoice with a detailed product description, and transport documentation. For stones of particularly high value, obtaining Binding Tariff Information ruling is recommended to confirm the classification.
Practical guidance on importing worked precious stones
When planning the import of worked precious stones classified under CN code 7103 99, several key aspects deserve attention. A gemmological certificate from a recognised laboratory such as GIA, Gubelin, SSEF, or IGI forms the basis for valuation and classification. This document should contain information on the stone type, carat weight, dimensions, cut, colour, and clarity. The customs value is determined from the transaction price plus transport and insurance costs to the EU border. In 2026, importers must verify whether the country of origin is subject to EU trade restrictions. Shipments of precious stones should be adequately insured and transported in compliance with security requirements. VAT is charged at the standard national rate, without the exemptions available for investment gold. Engaging a customs agency specialising in precious stone trade can significantly streamline the clearance procedure.
Worked precious stones - CN 7103 99
Worked precious stones (cut, polished) under CN 7103 99 carry a 0% EU duty. Customs value based on gemological assessment.
Frequently asked questions
What is the difference between CN codes 7103 10 and 7103 99?
CN code 7103 10 covers unworked or merely roughly shaped precious stones, while code 7103 99 classifies stones that have undergone jewellery-grade processing such as cutting, polishing, or engraving. The determining criterion is the degree of processing. Stones under code 7103 99 have been given a defined shape and lustre, which increases their jewellery value. Both codes apply exclusively to natural stones and exclude diamonds.
Are worked precious stones subject to CITES regulations?
CITES regulations apply to organic stones such as worked coral (Corallium spp.), regardless of their degree of processing. Importing coral requires a CITES permit in both the exporting country and the EU. Other mineral stones such as rubies, sapphires, and emeralds are not subject to CITES. However, some exporting countries may apply their own export restrictions on certain types of precious stones.
How should worked precious stones be described in the customs declaration?
The customs declaration for worked precious stones should include the stone type (e.g., ruby, sapphire, emerald), carat weight, cut type (brilliant, emerald, cabochon), dimensions in millimetres, colour, clarity, country of origin, and unit value. The description must enable unambiguous identification and tariff classification of the goods. A gemmological certificate supplements the description and should be attached to the customs documentation.
What is the EU duty on cut precious stones CN 7103 99?
Worked precious stones under CN 7103 99 carry a 0% EU duty. Import VAT applies.
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