7102 31 00 and 7102 39 00 · Non-industrial
See the HS Explanatory Note to subheadings 7102 31 and 7102 39.
EU Combined Nomenclature · CN code · HS 7102.39
7102 39 00
7102 39 00: Diamonds, whether or not worked, but not mounted or set: non-industrial, other
Worked diamonds (non-industrial)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7102 Diamonds, whether or not worked, but not mounted or set:
- Non-industrial:
- 7102 39 00 Other
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: 7 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 8
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 1509/17
- Import control
- Applies to goods from
- Belarus
- Legal act
- Regulation 0765/06
- Documents
- Y734 The prohibitions defined in article 1rc paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1rc paragraph 4)
- L151 Import authorisation by virtue of article 1rc paragraph 5 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)
- 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)
- Import control
- Applies to goods from
- Iran
- Legal act
- Regulation 0267/12
- Documents
- Y257 Goods imported from any entity or person not listed in article 15 paragraph 1 letter (b) of Regulation (EU) No 267/2012.
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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
- Import control
- Applies to goods from
- all countries except Russia
- Legal act
- Regulation 0833/14
- Documents
- L147 Evidence of the country of origin of the diamonds or products incorporating diamonds, used as inputs for the processing of the product in a third country (Article 3p paragraph 10 of Council Regulation (EU) No 833/2014)
- C101 Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 833/2014
- C121 Certificate certifying that the diamonds are not mined, processed or produced in Russia (Article 3p paragraph 10 of Council Regulation (EU) No 833/2014)
- Y705 Diamonds with a weight less than 0.5 carats or 0.1 grams
- Y873 Goods not transited via the territory of Russia
- 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)
- Y709 Evidence of the date of initial importation into the European Union
- Y711 Evidence of the date of final processing or manufacturing in the third country
- Y699 Products that had been physically located in a processed or manufactured state in a third country before the date of applicability of the respective prohibition (Article 3p paragraph 12 of Council Regulation (EU) No 833/2014)
- Import control
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- Documents
- C101 Certificate, based on a submitted stock declaration, issued by the authority specified in Annex XXXVIIIB to Council Regulation (EU) No 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)
- Y709 Evidence of the date of initial importation into the European Union
- Y711 Evidence of the date of final processing or manufacturing in the third country
- Y699 Products that had been physically located in a processed or manufactured state in a third country before the date of applicability of the respective prohibition (Article 3p paragraph 12 of Council Regulation (EU) No 833/2014)
Export measures 4
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 1509/17 | 28 June 2018 |
| 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 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
TARIC data as of 28 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 · 28 October 2026
EU: imports by month · HS 7102.39
last 12 months€2.9bn+10.5% · previous 12 months
Average import price€195,500.09 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 India | €1.6bn | 55.7% | +7.3% |
 Israel | €248.3m | 8.6% | -3.2% |
 South Africa | €239.8m | 8.3% | +35.9% |
 United States | €138.8m | 4.8% | +4.1% |
 Botswana | €112.9m | 3.9% | +17.9% |
 United Arab Emirates | €95.3m | 3.3% | +117% |
 Hong Kong SAR China | €85.6m | 3% | +81.9% |
 Switzerland | €60.3m | 2.1% | -23.8% |
Same subheading in other tariffs
7102.39 Diamonds, whether or not worked, but not mounted or set: non-industrial, other
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 4 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line 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.
- N359018 U.S. CBP
The tariff classification of diamonds from India; partial duty exemption for U.S. origin
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.
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 | Other | Free | c/k |
| 2025 | unchanged | Free | c/k |
| 2024 | unchanged | Free | c/k |
| 2023 | unchanged | Free | c/k |
| 2022 | unchanged | Free | c/k |
| 2021 | unchanged | Free | c/k |
| 2020 | unchanged | Free | c/k |
| 2019 | Other | Free | c/k |
CN code 7102 39 00 is a line of the EU Combined Nomenclature under HS subheading 7102.39 (diamonds, whether or not worked, but not mounted or set: non-industrial, other).
The third-country duty is free, and quantities are declared in c/k.
Imports of worked diamonds (non-industrial) (HS 7102.39) into the EU came to €2.9bn between September 2025 and August 2026 (up 11% on the year before); India supplied 56%, followed by Israel.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, 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 10%.
EU member states imported goods of subheading 7102.39 worth US$5.5bn in 2024; the largest supplier from outside the EU was India, and the United Kingdom ranked 8th with US$88m.
Questions and answers
What is the EU import duty for CN code 7102 39 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is c/k. 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 7102.39 as a whole, the largest supplier from outside the EU in 2024 was India (US$1.8bn), followed by the United States.