7018 10 51 and 7018 10 59 · Imitation precious or semi-precious stones
These subheadings cover the articles described in the HS Explanatory Note to heading 7018, second paragraph, (C).
EU Combined Nomenclature · CN code · HS 7018.10
7018 10 51
7018 10 51: Cut and mechanically polished
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7018 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter:
- 7018 10 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares:
- Imitation precious or semi-precious stones:
- 7018 10 51 Cut and mechanically polished
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Y764 The prohibitions defined in article 1ra.1 of Council Regulation (EU) No 765/2006 do not apply (see contractual exemptions in article 1ra.9f)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Y681 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3bg)
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
TARIC data as of 30 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 30 October 2026
EU: imports by month · HS 7018.10
last 12 months€42.2m-9.3% · previous 12 months
Average import price€12.15 per kg
Preferential rate6%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €23.9m | 56.7% | -3.2% |
 India | €4.8m | 11.4% | -56.1% |
 Japan | €3.9m | 9.1% | +7.6% |
 Serbia | €2.8m | 6.6% | +31.2% |
 Thailand | €1.9m | 4.6% | +172.6% |
 United States | €1.5m | 3.6% | +46.1% |
 United Kingdom | €499k | 1.2% | -10.7% |
 Hong Kong SAR China | €408k | 1% | +39.2% |
Same subheading in other tariffs
UK Free Third-country duty 8 tariff lines 
Türkiye Free – 7% Third-country duty 6 tariff lines · average 2.2% USA Free – 4% General (MFN) 3 tariff lines · average 1.3% 
Canada Free General (MFN) 2 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 3 tariff lines 
Argentina 18% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 1.7% Japan 8% General (MFN) 1 tariff line 
Taiwan 2.5% General (MFN) 4 tariff lines 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 6 tariff lines 
Nigeria 20% General (MFN) 1 tariff line EU lines: 7018.10
- 7018 10 11Cut and mechanically polished
- 7018 10 19Glass beads, imitation pearls, imitation precious: glass beads, other
- 7018 10 30Glass beads, imitation pearls, imitation precious: imitation pearls
- 7018 10 51Cut and mechanically polished
- 7018 10 59Imitation precious or semi-precious stones: other
- 7018 10 90Glass beads, imitation pearls, imitation precious: other
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N334768 U.S. CBP
The tariff classification of glass smallwares from China
- N334767 U.S. CBP
The tariff classification of glass smallwares from China
- 600011950 HMRC
Rhinestones The glass gemstones are clear and highly polished, resembling a clear semi-precious gemstone. The stones have a multi-faceted formation, comprising a central flat circle, adjoined by twelve additional flat surfaces. The back is cut flat with an added metallic backing comprised of one…
- 600010067 HMRC
Ear seeds are made of small glass seeds or beads, that are supplied with adhesive tape for application. They are used for auriculotherapy, a practice rooted in traditional Chinese medicine, to alleviate various conditions, including anxiety, stress, insomnia etc. They are usually held in place…
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
7018 10 51 · Cut and mechanically polished
The cut and mechanically polished imitation precious and semi-precious stones of this subheading are distinguished from similar ‘heat-polished’ articles of subheading 7018 10 59 by their perfectly smooth facets and sharp edges.
General notes to the chapter
GLASS AND GLASSWARE
General
The term ‘optical glass’ covers various types of special glass used in manufacturing optical instruments, especially for use, for example, in photography, astronomy, microscopy, navigation, weapons systems (telescopic sights etc.), laboratory equipment and for making certain types of ophthalmic lenses to correct defects of vision. There is a wide variety of optical glass but their usual common feature is their extreme transparancy and clarity, although they are sometimes tinted so that they absorb certain frequencies of light to a small degree. They are perfectly homogenous, i.e. normally without bubbles or unevenness, and have refractive indices and scattering properties unusual in other types of glass.
Sheets of glass set in frames of wood, metal, etc., are considered to have lost the essential character of glass and fall in various headings, for example:
1. for framing pictures (headings 4414 00, 8306, etc.);
2. for machinery or vehicles (section XVI or XVII);
3. for doors (excluding glass shower doors of heading 7020), windows of buildings, etc. (headings 4418, 7610, etc.).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Cut and mechanically polished | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Cut and mechanically polished | Free | — |
In the EU Combined Nomenclature, 7018 10 51 is one of 6 lines under subheading 7018.10, glass beads, imitation pearls, imitation precious or semi-precious stones and….
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 7018.10 worth €42.2m (down 9% on the year before), at an average of €12.15 per kg; China supplied 57%, followed by India.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–7%, the US duty is 0%–4%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 8%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 7018.10 worth US$110m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 7018 10 51?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 7018.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$21m), followed by India.
Typical products
Everyday names, not part of the legal text.