Of natural or cultured pearls

CN code 7116 10 covers articles of natural or cultured pearls. This subheading classifies articles made from pearls, including pearl necklaces, bracelets, earrings, pendants, brooches, and other pearl jewellery items, as well as decorative objects made from pearls. Natural pearls form inside wild molluscs, while cultured pearls result from human intervention involving the insertion of a nucleus into a mollusc. Both types of pearls are classified under the same subheading. It is essential to distinguish these from imitation (artificial) pearls, which are not covered by this heading. Pearl articles may be set in precious or base metals, but if the precious metal constitutes the main value component, the article may be classified as jewellery under heading 7113. The customs declaration should specify the pearl type (natural or cultured), size, colour, shape, number of pieces, and country of origin.

Importing articles of natural or cultured pearls into the EU is subject to customs and environmental regulations. Duty rates should be verified in the TARIC database or ISZTAR4 system. Pearls from species listed under CITES (Convention on International Trade in Endangered Species) require appropriate import and export permits. This applies particularly to pearls obtained from wild populations of endangered mollusc species. AML regulations may apply to high-value transactions involving natural pearls, which are among the most valuable organic gemological materials. EU sanctions on imports from specific countries should be checked against current sanctions lists. The importer should hold a gemmological certificate confirming pearl authenticity (natural vs. cultured vs. imitation), a commercial invoice with a detailed product description, any necessary CITES permits, and transport documentation. Pearls are not subject to precious metal hallmarking regulations.

When planning the import of articles of natural or cultured pearls under CN code 7116 10, particular attention should be paid to pearl authenticity. A gemmological certificate from a recognised laboratory (such as GIA, SSEF, or the Gem and Pearl Testing Laboratory) is essential to confirm that pearls are natural or cultured rather than imitation. This distinction affects both tariff classification and customs value. Natural pearls are significantly more valuable than cultured ones, making accurate identification critical. The customs value is determined based on the transaction price of the entire article. In 2026, CITES requirements for pearls from specific regions and species, as well as current EU trade restrictions, should be checked. Pearl transport requires appropriate packaging protecting against mechanical damage and humidity fluctuations. Pearls are an organic material sensitive to acids, perfumes, and cosmetics. VAT is charged at the standard national rate.

The customs clearance procedure for articles of natural pearls under CN code 7116 10 begins with filing a customs declaration in the national import system. The importer must present a commercial invoice, transport document, certificate of origin where applicable, and a precious metal fineness certificate. Customs may take samples for laboratory analysis to verify composition. After release, customs duties and import VAT become payable. The total clearance time typically ranges from one to three working days depending on the Member State.