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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.

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.

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 (cut, polished) under CN 7103 99 carry a 0% EU duty. Customs value based on gemological assessment.