Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport

Heading 7104 covers synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded, but not strung, mounted or set. Synthetic stones are produced in laboratories using methods such as Verneuil, Czochralski or hydrothermal processes. Reconstructed stones are made by fusing fragments of natural stones. Customs duty rates for synthetic and reconstructed stones are generally 0% to 4%. Import requires correct classification distinguishing synthetic stones from natural ones (heading 7103). Synthetic stones should be clearly marked as synthetic in commercial documentation to avoid confusion with natural stones. Heading 7104 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 7104 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 synthetic and reconstructed stones are generally 0% to 4%. Import requires correct classification distinguishing synthetic stones from natural ones (heading 7103). Synthetic stones must be clearly marked as synthetic or laboratory-grown in commercial and customs documentation. Do not classify synthetic stones under heading 7103 (natural stones) - this may result in customs penalties. Synthetic piezoelectric quartz is classified under this heading, not under electronics headings. Import of large quantities of synthetic stones (e.g. for industrial applications) requires detailed documentation of intended use. When importing goods under heading 7104 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 7104 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 7104 covers synthetic or reconstructed precious or semi-precious stones. Synthetic stones are produced in laboratories using methods such as Verneuil, Czochralski or hydrothermal processes. Distinction from 7103 (precious stones (other than diamonds) an) and 7105 (dust and powder of natural or synthetic ) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.