71171100
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN›Imitation jewellery
Cuff links and studs
Standard EU duty
4%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
13 docs
C400Y900Y922C679C680C683+7
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 4% | - | R2261/98 |
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import control - CITESERGA OMNESR0966/23
Import control - CITES
ERGA OMNESR0966/23
Documents / references
C400Y900
Conditions
- Y001Other conditions: C400- Import/export allowed after control
- Y002Other conditions: Y900- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.
Import control on cat and dog furERGA OMNESR1523/07
Import control on cat and dog fur
ERGA OMNESR1523/07
Documents / references
Y922
Conditions
- B001Presentation of a certificate/licence/document: Y922- Import/export allowed after control
- B002Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).
Import control on seal productsERGA OMNESR1850/15
Import control on seal products
ERGA OMNESR1850/15
Documents / references
C679C680C683Y032
Conditions
- B001Presentation of a certificate/licence/document: C679- Import/export allowed after control
- B002Presentation of a certificate/licence/document: C680- Import/export allowed after control
- B003Presentation of a certificate/licence/document: C683- Import/export allowed after control
- B004Presentation of a certificate/licence/document: Y032- Import/export allowed after control
- B005Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD603Seal products may only be placed on the market when they are accompanied by an attesting document (for commercial use) or a written notification of import (for personal use) and a document giving evidence where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 (OJ L 271)).
Export control - CITESALLTCR0966/23
Export control - CITES
ALLTCR0966/23
Documents / references
C400Y900
Conditions
- Y001Other conditions: C400- Import/export allowed after control
- Y002Other conditions: Y900- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD371If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an export authorization must be presented.
Export control on cat and dog furALLTCR1523/07
Export control on cat and dog fur
ALLTCR1523/07
Documents / references
Y922
Conditions
- B001Presentation of a certificate/licence/document: Y922- Import/export allowed after control
- B002Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Parent code
7117Imitation jewelleryCodes in the same group
5
Binding Tariff Information
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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Classification of cuff links under CN code 7117 11
CN code 7117 11 covers cuff links and studs of base metal, whether or not plated with precious metal. Cuff links are clothing accessories used to fasten shirt cuffs, also serving as a decorative element of formal menswear. This subheading classifies cuff links made of base metals such as stainless steel, brass, copper, zinc, or their alloys, regardless of whether they are gold-plated, silver-plated, or clad with precious metals. If cuff links are made of precious metals (gold, silver, platinum), they are classified under heading 7113 as jewellery. Cuff links may be decorated with enamel, artificial stones, glass, plastics, or other decorative materials. Classification requires confirming that the base metal is non-precious. The customs declaration should specify the base material, type of coating, decorative elements, quantity, and country of origin.
Import requirements for base metal cuff links
Importing base metal cuff links into the EU is subject to standard customs regulations and product safety requirements. Duty rates should be checked in the TARIC database or ISZTAR4 system. Cuff links as articles having skin contact must comply with REACH Regulation requirements for nickel content. Entry 27 of Annex XVII of REACH limits the release of nickel from articles intended for prolonged skin contact to 0.5 micrograms per square centimetre per week. Additionally, restrictions apply to cadmium (max. 0.01% by weight) and lead. Products placed on the EU market must be labelled in accordance with product labelling regulations, including information on the manufacturer or importer. Gold-plated or silver-plated cuff links are not subject to precious metal hallmarking regulations since the base metal is non-precious. The importer should hold a REACH compliance declaration, laboratory test report, and commercial invoice.
Practical tips for importing cuff links
When planning the import of cuff links classified under CN code 7117 11, several important considerations apply. Correct classification requires confirming that the base metal is non-precious, as cuff links made of precious metals are classified under heading 7113. Laboratory testing confirming compliance with REACH limits for nickel, cadmium, and lead is recommended, particularly for imports from Asian countries where standards may differ from EU norms. The customs value is determined based on the transaction price. In 2026, current EU trade restrictions regarding the country of origin and any anti-dumping duties should be checked. Cuff link transport does not require special security measures, but packaging should protect against mechanical damage. VAT is charged at the standard national rate. Cuff links are not subject to CBAM obligations. For large import consignments, Binding Tariff Information ruling is worth considering.
Tariff classification of cuff links of base metal under CN 7117 11
CN code 7117 11 of the Combined Nomenclature classifies cuff links of base metal according to Chapter 71 rules of the EU customs tariff. Correct classification depends on material composition, intended use and degree of working. Customs authorities verify classification through accompanying documents including hallmark certificates and commercial invoices. Where classification is uncertain, importers may apply for Binding Tariff Information (BTI) ruling, providing legal certainty for three years from the date of issue across all EU Member States.
Frequently asked questions
Are gold-plated cuff links classified as gold jewellery?
No, cuff links of base metal coated with a gold layer (electroplated) are classified under CN code 7117 11, not as gold jewellery (heading 7113). The determining factor is the base metal of the article. If the substrate is steel, brass, or another base metal, the article is classified as imitation jewellery (7117), regardless of the precious metal coating.
What nickel standards apply to cuff links?
Cuff links as articles having skin contact must comply with REACH nickel standards. Entry 27 of Annex XVII of REACH limits nickel release to 0.5 micrograms per square centimetre per week from article parts having prolonged skin contact. For parts inserted into the skin (e.g., post-type fittings), the limit is 0.2 micrograms. Non-compliance prevents the product from being legally placed on the EU market.
How to distinguish CN code 7117 11 (base metal cuff links) from code 7113 (jewellery)?
The distinguishing criterion is the base material. CN code 7117 11 covers cuff links of base metals, even if coated with precious metals. Heading 7113 covers cuff links and jewellery made of precious metals (gold, silver, platinum). If the base metal is gold-plated brass, the classification is 7117 11. If the cuff links are of solid gold or silver, the classification is the relevant subheading of 7113.
What is the EU duty rate for CN code 7117 11 in 2026?
The duty rate for CN code 7117 11 (cuff links of base metal) is set in the TARIC tariff and depends on the country of origin. Preferential rates may apply under EU trade agreements. The current rate can be checked in the European Commission's TARIC.
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