Dust and powder of natural or synthetic precious or semi-precious stones

Heading 7105 covers dust and powder of natural or synthetic precious or semi-precious stones. This includes dust and powder of diamonds, rubies, sapphires, emeralds and other gemstones used for grinding, polishing, cutting and drilling in industry. These products are a key abrasive material in many industrial processes. The duty rate is 0%. Import of gemstone dust and powder requires correct tariff classification and documentation confirming chemical composition and origin. Diamond dust is the most commonly imported product under this heading and is widely used in the tooling industry. Heading 7105 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 7105 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. Classification of goods under heading 7105 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

The duty rate is 0%. Import of gemstone dust and powder requires correct tariff classification and documentation confirming chemical composition and origin. Diamond dust is the most commonly imported product under this heading and is widely used in the tooling industry. Gemstone dust and powder are duty-free (0%) but require documentation confirming composition. Both synthetic and natural diamond dust are classified under the same heading 7105. Include a certificate of chemical analysis confirming the content and purity of the product. Distinguish gemstone dust (heading 7105) from abrasive materials based on silicon carbide (Chapter 68). When importing goods under heading 7105 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 7105 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 7105 covers dust and powder of natural or synthetic precious or semi-precious ston. This includes dust and powder of diamonds, rubies, sapphires, emeralds and other gemstones used for grinding, polishing, cutting. Distinction from 7104 (synthetic or reconstructed precious or s) and 7106 (silver (including silver plated with gol) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.