Artykuły biżuteryjne i ich części, z metalu szlachetnego lub platerowanego metalem szlachetnym (z wył. wyrobów starszych niż 100 lat)

Heading 7113 covers articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. This includes rings, necklaces, bracelets, earrings, brooches, cufflinks and other jewellery articles of gold, silver, platinum or their alloys, whether or not set with precious stones. Customs duty rates for precious metal jewellery are generally 2.5% to 4%. Import of jewellery requires a customs value declaration covering both the metal and stone values. Jewellery articles are subject to hallmarking regulations applicable in individual EU Member States. Compliance with the REACH Regulation regarding hazardous substances is also required. Heading 7113 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 7113 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 precious metal jewellery are generally 2.5% to 4%. Import of jewellery requires a customs value declaration covering both the metal and stone values. Compliance with the REACH Regulation regarding hazardous substances is also required. Precious metal jewellery must meet hallmarking requirements applicable in the destination EU Member State. The customs value must include the full value of the article - precious metal, stones and workmanship. Check REACH Regulation compliance - e.g. nickel in elements in contact with skin is subject to restrictions. When importing from free trade zones, document the origin of the product for potential tariff preferences. When importing goods under heading 7113 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 7113 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 7113 covers articles of jewellery and parts thereof. This includes rings, necklaces, bracelets, earrings, brooches, cufflinks and other jewellery articles of gold, silver, platinum. Distinction from 7112 (waste and scrap of precious metals or of) and 7114 (articles of goldsmiths' or silversmiths') requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.